This IRM section provides procedures regarding:

See IRM 9.1.4, Authority for the delegated authority relating to IRM 9.7.5, Forms, Processing, and Documentation.

The Director, Global Financial Crimes & Policy is responsible for developing, maintaining, and overseeing this IRM and ensuring compliance with current policies and procedures.

The Director, Global Financial Crimes & Policy will:

The Director, Global Financial Crimes & Policy will review the instructions and guidelines relating to the investigation of tax returns and other IRS documents for procedural, operational, and editorial changes.

The table lists commonly used acronyms and their definitions:

Delegation Order 9-2.

IRM Chapter 9.7, Asset Seizure and Forfeiture.

IRM 9.9, Criminal Investigation Management Information System (CIMIS).

When asset forfeiture is anticipated in an investigation, a special agent must obtain seizure investigation activity authority. This is done by indicating in CIMIS that seizure activity is anticipated in the PI or SCI. Seizure investigation activity authorization must be obtained for any seizure investigation in which Criminal Investigation (CI) participates, even if the lead agency is another Federal, state, or local law enforcement agency, or foreign country.

Authorized seizure activity should be initiated for each specific target of a seizure investigation, and not for each asset that may be subject to forfeiture.

The authority to conduct seizure investigative activities on an authorized investigation is delegated to special agents by the Special Agent in Charge (SAC), pursuant to Delegation Order 9-2 (Formerly Delegation Order 158 (Rev. 2)). This approval authority cannot be re-delegated. By authorizing seizure investigative activities on an authorized investigation (PI or SCI) in the CIMIS database, the SAC delegates his/her authority to conduct seizure investigative activities to special agents.

Seizure investigative activities cannot be authorized without an underlining PI or SCI.

All time expended in connection with the seizure and forfeiture, including time spent identifying and locating assets and their ownership, writing affidavits, consulting with a Criminal Tax Attorney or the Assistant US Attorney, planning, preparing for, and executing seizure warrants, preparing seizure forms and reports, investigating claims and petitions, and participating as necessary through the conclusion of the forfeiture and disposition of the asset(s), should be charged to the corresponding PI or SCI.

The Asset Forfeiture Coordinator's (AFC) time spent on seizure investigations should be charged to the corresponding PI or SCI. The AFC time spent doing inventories, reconciliations, and other administrative work relating to numerous seizure investigations should be charged to an asset forfeiture general investigation (GI).

The approved seizure investigative activity associated with a PI or SCI should remain open until all aspects of the investigation have been completed. Although the special agent may have completed his/her duties in connection with the forfeiture and the associated criminal or primary investigation, the AFC should be consulted before closing the seizure investigative activity. The AFC will be charging time to the investigation through the disposition of the asset(s) and its obligations.

The AFTRAK database assigns numbers to seizures and to assets.

The following events require the issuance of an AFTRAK number:

Property items seized as evidence that are valued at less than $500 are not tracked on AFTRAK or assigned an AFTRAK number; the AFC must track these items on a field office database, see IRM 9.7.12, Evidence Seizures.

The AFS or MPA will obtain an AFTRAK number for their field office's seizures immediately after one of the events listed above in paragraph (2) occurs.

The standard format for an AFTRAK number is an eight-digit seizure number plus a two-digit asset number. When over 99 assets are associated with one seizure number, an additional seizure number must be obtained. This format must be followed when providing a CI agency seizure (AFTRAK) number to a national seized property contractor.

Multiple assets seized on the same day, from the same location, and owned by the same individual(s) can be tracked under one AFTRAK number. A separate AFTRAK number must be obtained for assets seized on different days, at different locations, or from different owners at the same location.

Within 5 days of the occurrence of any of the events listed in subsection 9.7.5.4.1(2), additions and/or updates to the status of the assets should be made on the appropriate form(s).

The AFTRAK system and processing procedures associated with AFTRAK continue to change. The current forms and procedures can be located on CI Connections in the Warrants and Forfeiture web site.

The AFC is responsible for the accuracy and timeliness of information in AFTRAK for his/her field office. The AFC will be held accountable for discrepancies between the status of an asset and the information on AFTRAK.

The AFC should periodically check the information on AFTRAK by reviewing the various AFTRAK reports available. Errors on AFTRAK should be researched and corrected.

The Secretary of the Treasury is required by statute to submit certain reports to Congress each year concerning the Treasury Forfeiture Fund (TFF). Among the reports required are a complete set of audited financial statements for the TFF (including a balance sheet, income statement, and cash flow analysis that are subject to annual financial audits).

Other required reports include an analysis of income and expenses showing the revenue received or lost by property category (such as general property, vehicles, vessels, aircraft, cash, and real property) and by type of disposition (such as sale, remission, cancellation, or placement into official use, sharing with state and local agencies, and destruction).

In order to prepare the reports to Congress, the Treasury Executive Office for Asset Forfeiture (TEOAF) must compile information from the law enforcement agencies and the US Coast Guard participating in the TFF, including CI.

The IRS is also required by statute to prepare and submit to Congress and the Office of Management and Budget, audited financial statements for each fiscal year.

AFTRAK is used to provide data for TEOAF and in reporting financial statements and other reports to Congress. Therefore, it is imperative that AFTRAK contain accurate and timely information.

Criminal Investigation conducts a one hundred percent physical inventory of seized assets each mid-year and fiscal year end. The inventory is conducted to insure the reliability of AFTRAK and the field office databases. The Chief Financial Officers Act of 1990 requires that a physical inventory be performed to ensure the accuracy of the information used in the financial statements prepared for both IRS and the TFF.

The process of preparing the financial statements begins with the field offices performing their inventories. The AFC is responsible for the physical inventory of all seized assets.

Prior to March 31 and September 30 of each year, ARIS will send a memorandum with detailed inventory instructions to all SACs, AFCs, AFSs, and MPAs.