Special Investigative Technique has oversight responsibilities for the authorization and conduct of undercover operations, witness protection, electronic surveillance, and use of informants. SIT provides first class support of operations and to provide innovative covert techniques that CI’s mission while upholding integrity, safety, and accountability.

See IRM 9.1.2, Authority for the delegated authority relating to IRM 9.4.7, Consensual Monitoring.

The Director, Special Investigative Techniques is responsible for developing, maintaining, and overseeing this IRM and ensuring compliance with current policies and procedures.

The Director, Special Investigative Techniques will:

The Director, Special Investigative Techniques will review the instructions and guidelines relating to all IRS documents for procedural, operational, and editorial changes.

The table lists commonly used acronyms and their definitions:

IRM 9.4.2, Sources of Information.

IRM 9.11.3, Investigative Property.

Generally, the Special Agent in Charge (SAC) has authority to approve telephonic consensual monitoring requests. However, in the following situations, additional authorization is required:

The CIMIS SIT activity area will be used to request authorization to use electronic equipment and consensual monitoring. All details of the consensual monitoring will be entered into CIMIS and linked to an existing, open, approved investigation. Special agents may also request modifications to the consensual monitoring using the Request Consensual Monitoring Modification Activity. Modification types include extensions of time, closings, corrections to the initial request, and changes to the linked investigation. Expiration of a consensual monitoring authorization associated with a Group I or II undercover operation will coincide with the expiration of the undercover authorization period, unless the monitoring involves a circumstance described in paragraph 1(c) above. Monitoring authorizations associated with a circumstance described in paragraph 1(c) above are limited to 90 days but may be renewed upon submission of a written request to the DOJ, Office of Enforcement Operations.

The officials approving the monitoring requests must be added to the grand jury access list for all grand jury investigations.

A Confidential Informant or Cooperating Witness consenting to the monitoring of a conversation must be established as such pursuant to IRM 9.4.2, Sources of Information.

At the discretion of the approving official, the request may be oral, provided authorization to use electronic equipment and consensual monitoring is requested in the CIMIS SIT activity area within 5 working days.

A Form 6795, Consensual Monitoring Report, will be submitted to the approving authority within 15 working days after the conclusion of monitoring activities (or attempted monitoring activities) for each specific authorization. The Form 6795 must include a list of all monitoring that took place during the monitoring period. The completed Forms 6795 must be submitted electronically to Special Investigative Techniques. If no monitoring occurred, the report is due within 15 working days of the authorization's expiration date. All consensual monitoring requests related to undercover operations are requested in CIMIS simultaneous to requesting the undercover operation in CIMIS.

When requesting an undercover operation in CIMIS, a consensual monitoring is requested simultaneously.

All consensual monitoring requests require some level of approval. If the consensual monitoring request relates to an undercover operation, consult an Undercover Program Manager (UPM) to determine what level of approval is required. The Director, Field Operations is the approving official in non-telephonic consensual monitoring not related to an undercover operation and when the circumstances described in paragraphs (2) or (3) are not present.

The authorization of the Chief or Deputy Chief, CI, is required for consensual monitoring of non-telephonic conversations where the recording device is to be installed in a place or manner that will create the risk of an inadvertent prohibited non-consensual monitoring. The request for approval must contain sufficient information to apprise the authorizing officials of the need for installing the recording device in the manner proposed and the precautions that will be taken to prevent non-consensual monitoring.

The approval of the Director, Global Operations Policy and Support, and the Director, Office of Enforcement Operations, Criminal Division, DOJ, is required for monitoring non-telephonic conversations when:

The CIMIS SIT activity area will be used to request authorization to use electronic equipment and consensual monitoring. All details of the consensual monitoring will be entered into CIMIS and linked to an existing, open, approved investigation.

Special agents may request modifications to the consensual monitoring using the Request Consensual Monitoring Modification Activity in CIMIS. Modification types include extensions of time, closings, corrections to the initial request, and changes to the linked investigation.

Expiration of a consensual monitoring authorization associated with a Group I or II undercover operation will coincide with the expiration of the undercover authorization period, unless the monitoring involves a circumstance described in paragraph 3 above. Monitoring authorizations associated with these situations are limited to 90 days but may be renewed upon submission of a written request to the Department of Justice, Office of Enforcement Operations.

Consensual monitoring approving officials must be included on the grand jury access list for all grand jury investigations

A Confidential Informant or Cooperating Witness consenting to the monitoring of a conversation must be established as such pursuant to IRM 9.4.2, Sources of Information.

A Department of Justice (DOJ) Attorney must be consulted concerning the proposed non-telephonic consensual monitoring. The DOJ Attorney's name and position must be entered in CIMIS at the time the request to conduct consensual monitoring is completed.

The CIMIS will assign a consensual monitoring control number.

Form 6795 will be submitted to the approving authority within 15 working days after the completion of the monitoring activities (or attempted monitoring activities) for each specific authorization. The Form 6795 must include a list of all monitoring that took place during the monitoring period. The completed Forms 6795 must be submitted electronically to Special Investigative Techniques. If no monitoring occurred, the report is due within 15 working days of the authorization's expiration date.

In an emergency, one of the following procedures should be followed:

Special agents will not participate in the consensual monitoring in a passive or active role unless approval has been obtained for the consensual monitoring by one of the participating agencies.

In situations where another agency has obtained consensual monitoring approval and CI special agents assume an active role, approval is required using the procedures described here in IRM 9.4.7.

The following activities are examples requiring CI approval:

In situations where another agency has consensual monitoring approval, special agents do not need written approval from the SAC or Director, Field Operations in the following circumstances: