Internal Revenue Manual
IRM 9.4.1 — Investigation Initiation
Part 9. Criminal Investigation
Chapter 4. Investigative Techniques Section 1. Investigation Initiation 9.4.1 Investigation Initiation Manual Transmittal March 24, 2026 Purpose (1) This transmits revised IRM 9.4.1, Investigation Initiation. Material Changes (1) Updated internal controls. (2) Updated all IRM, form, and website references to quick links throughout the IRM. (3) Subsection 9.4.1.1(7) changed "sources" to "types". (4) Subsection 9.4.1.2(3) updated the end of the first sentence to "matters involving potential violations of Title 26 (tax), Title 18 (money laundering), and/or Title 31 (Bank Secrecy Act) of the United States Code." (5) Subsection 9.4.1.3.2(1) updated to "and Attaché (if available)." (6) Subsection 9.4.1.3.5.2.1(3) updated to current procedures. (7) Subsection 9.4.1.3.5.2.5(1) added "ing" to make word "Racketeering" and updated IRM reference to 9.4.1.3.5.2.4. (8) Removed subsection 9.4.1.3.5.2.6 "Reserved" for Lead Development Center (LDC). (9) Subsection 9.4.1.4.1.1(4) updated to current procedures. (10) Subsection 9.4.1.4.1.1(5) updated to current procedures. (11) Subsection 9.4.1.4.1.3(9) updated to current procedures. (12) Subsection 9.4.1.4.1.3.1 updated to current procedures. (13) Subsection 9.4.1.4.1.3.2 updated to current procedures. (14) Subsection 9.4.1.4.1.3.3 updated to current procedures. (15) Subsection 9.4.1.4.1.3.4 updated to current procedures. (16) Subsection 9.4.1.4.1.3.5 updated to current procedures. (17) Subsection 9.4.1.4.1.5(1) added "(a) A Form 11369 must be completed for all whistleblower claims" and "(b) If the SA feels that a whistleblower claim warrants civil action, they can recommend that the claim be referred to the civil side in the Form 11369 for the Whistleblower Office to make the referral". (18) Subsection 9.4.1.4.1.5(2) removed "from the field office to their local SB/SE Division's PSP office. Each field office will send the prime leads to the PSP office chart listed below", removed the table/chart listing the PSP offices", and added "mail to *SBSE_FCS_CI_Prime_Leads". (19) Subsection 9.4.1.4.3(4) updated to "Request a preliminary Rapid Case Coordination Review (RCCR) through the OCDETF Fusion Center (OFC) Portal." (20) Subsection 9.4.1.4.5(4) updated to current procedures. (21) Removed subsection 9.4.1.4.6(f). (22) Removed subsection 9.4.1.4.6(3) "In addition to the above activities in 9.4.1.4.6.1, the following activities are permitted in International related PIs: (a) Limited third-party record keeper inquiries to include administrative summonses to foreign (tax treaty or other nations) government bodies (including local tax authorities). This includes requesting third party records, limited to the following: -Accounts must contain a balance of over $100,000 and -Scope must be limited to a 5 year look back." (23) Added subsection 9.4.1.4.6(4) with current procedures. (24) Added subsection 9.4.1.4.6(5) with current procedures. (25) Subsection 9.4.1.4.6(6) updated with current procedures. (26) Subsection 9.4.1.5.2(4) updated to "Request a preliminary Rapid Case Coordination Review (RCCR) through the OCDETF Fusion Center (OFC) Portal." (27) Subsection 9.4.1.5.3(2) - Any non-sensitive SCI involving violations of 18 USC 1956, 18 USC 1957, 18 USC 1560, 18 USC 371 ("18 USC 371M"), 31 USC 5311 et seq ("371T"), and/or Title 31 may be approved by the field office SAC, or the ASAC upon local delegation of authority from the SAC. (28) Subsection 9.4.1.6.1(1) updated to current procedures. (29) Editorial changes made throughout the IRM that did not result in substantive changes but contributed to clarity of the subject matter. Effect on Other Documents This IRM supersedes IRM 9.4.1 dated July 12, 2024. Audience Criminal Investigation Effective Date (03-24-2026) Gary A. Shapley Jr. Deputy Chief, Criminal Investigation for Guy A. Ficco Chief, Criminal Investigation
Program Scope and Objectives
9.4.1.1 (03-24-2026) Program Scope and Objectives Purpose: This section describes the authorized techniques for each of Criminal Investigation's types of information collecting activities. Audience: All Criminal Investigation employees. Policy Owner: Executive Director, Global Operations Policy & Support. Program Owner: Director, Financial Crimes within Global Operations Policy & Support. Primary Stakeholders: Refund Fraud and Investigative Support, Narcotics and National Security Section, and International Liaison & Strategy. Contact Information: To recommend changes to this IRM email *CI-HQ-IRM. Goal: Instruct Criminal Investigation employees on the authorized techniques for each of Criminal Investigation's types of investigations.
Background
9.4.1.1.1 (02-06-2024) Background Criminal Investigation serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.
Authority
9.4.1.1.2 (03-24-2026) Authority Treasury Order 150–10, Delegation -- Responsibility for Internal Revenue Laws, delegates the authority to administer and enforce the Internal Revenue laws to the Commissioner of the IRS. Since compliance with the Internal Revenue laws cannot be determined by relying solely upon the information contained on returns and documents filed with the IRS, the IRS will obtain information from other sources. However, only the information necessary for the enforcement and administration of the tax laws which the IRS is authorized and directed to enforce will be sought. See IRM 1.2.1.2.1, Policy Statement 1–1, Mission of the Service. In order to protect the public from unnecessary intrusion into their private and financial affairs, the IRS has authorized the use of a wide variety of investigative activities and techniques. The circumstances of each investigation will determine which investigative activities or techniques shall be employed. Special agents are authorized to assist the attorney for the government in conducting investigations, preparing for indictment and trial, and obtaining evidence relative to sentencing in matters involving potential violations of Title 26 (tax), Title 18 (money laundering), and/or Title 31 (Bank Secrecy Act) of the United States Code. An attorney for the government or Strike Force Attorney may request special agents to assist in such investigations by a federal grand jury, or to make presentations to a federal grand jury.
Roles and Responsibilities
9.4.1.1.3 (03-24-2026) Roles and Responsibilities The Director, Financial Crimes owns this IRM and is responsible for: Providing program oversight, Maintaining and overseeing updates to this IRM, Ensuring consistent application of policy, procedures, and tax law while protecting taxpayers' rights, Ensuring this IRM provides reliable information for decision making and quality assurance, Reviewing and approving any updates to this IRM before they are published. The Directors of Refund Fraud and Investigative Support, Narcotics and National Security Section, and International Liaison & Strategy are responsible for: Updating this IRM when the content is no longer accurate, Ensuring internal control content is complete, accurate, and reviewed annually, Incorporating interim guidance into the next revision of this IRM prior to the expiration date, Utilizing their business units efficiently and effectively to accomplish the strategies and mission of IRS and Criminal Investigation. It is the responsibility of all Criminal Investigation employees to protect taxpayer confidentiality and to understand when access to or disclosure of taxpayer information is authorized by law. Information regarding disclosure of confidential tax information under the Freedom of Information Act (FOIA) and the Privacy Act can be found in IRM 11.3, Disclosure of Official Information.
Program Management and Review
9.4.1.1.4 (03-24-2026) Program Management and Review The Directors of Financial Crimes, Refund Fraud and Investigative Support, Narcotics and National Security Section, and International Liaison & Strategy will manage this IRM and its content by: Reviewing this IRM annually, Updating references to forms, letters, publications, documents, notices, etc., Updating contact information, phone numbers, email addresses, web addresses, etc., Adding new or revising legislation, laws, regulations, programs, or processes, Removing outdated or duplicated content, Reorganizing or rewording content for clarity, Providing other procedural, operational, and editorial changes as needed.
Program Controls
9.4.1.1.5 (03-24-2026) Program Controls The Directors of Financial Crimes, Refund Fraud and Investigative Support, Narcotics and National Security Section, and International Liaison & Strategy will: Review this IRM to ensure their programs goals and objectives are efficiently and effectively being accomplished. Review their program and ensure employee compliance with all applicable elements of this IRM. During quality review, evaluate whether employees researched, interpreted, and correctly applied IRM instructions while performing their duties.
Acronyms
9.4.1.1.6 (03-24-2026) Acronyms The table lists commonly used acronyms and their definitions: Acronyms Definitions ASAC Assistant Special Agent in Charge BOD Business Operating Division BSA Bank Secrecy Act CI Criminal Investigation CIMIS Criminal Investigation Management Information System CTR Currency Transaction Record DFO Director, Field Operations ERO Electronic Return Originator FEA Fraud Enforcement Advisor FOIA Freedom of Information Act GI General Investigation HIDTA High Intensity Drug Trafficking Area HQ Headquarters HIFCA High Intensity Financial Crimes Area IDRS Integrated Data Retrieval System LDC Lead Development Center OCDETF Organized Crime and Drug Enforcement Task Force OFC OCDETF Fusion Center PI Primary Investigation PLM Prime Lead Memorandum POD Post of Duty QRP Questionable Refund Program RAC Resident Agent in Charge RCCR Rapid Case Coordination Review RPP Return Preparer Program RFIS Refund Fraud and Investigative Support SA Special Agent SAC Special Agent in Charge SAR Suspicious Activity Report SB/SE Small Business/Self-Employed SCI Subject Criminal Investigation SSA Supervisory Special Agent TC Transaction Code WO Whistleblower Office
Related Resources
9.4.1.1.7 (03-24-2026) Related Resources IRM 1.2.1.2.1, Policy Statement 1–1, Mission of the Service. IRM 1.2.2.15.5, Delegation Order 25-5 (formerly DO-143, Rev. 6), Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations). IRM 9.4, Investigative Techniques. IRM 9.5, Investigative Process. IRM 9.7, Asset Seizure and Forfeiture. IRM 9.8, Scheme Development. IRM 9.9, Criminal Investigation Management Information System (CIMIS). IRM 25.1, Fraud Handbook. IRM 25.2, Information and Whistleblower Awards. Treasury Order 150–10, Delegation -- Responsibility for Internal Revenue Laws.
Activities Not Requiring Authorized Investigations
9.4.1.2 (07-12-2024) Activities Not Requiring Authorized Investigations The following actions may be undertaken to identify an individual or entity, to determine the viability of the information received, without initiating an investigation: Obtaining leads and information from news media (electronic, radio, print, and/or the internet). Accessing IRS and other government agency databases. Maintaining liaison affiliations with other law enforcement agencies. Electronically accessing tax information. Interviewing informants. Observing a home, office, real estate, or personal property. Recording the results of any activity in items (a) through (f). Note: Special agents (SA) working alone or with a multi-agency task force to evaluate financial information for potential money laundering or other non-tax crimes may scrutinize tax return information only after an ex parte order is obtained or a related statute determination is made by the Special Agent in Charge (SAC). In the event that an investigative lead meets the definition of "Agent Witnessed" , the SA must forward the lead to their immediate supervisor for consideration and reassignment. See subsection 9.4.1.4.1(2)(a) for the definition of an "Agent Witnessed" sourced investigation. As soon as an individual or entity is identified as one who requires further evaluation for potential criminal activity, a primary investigation (PI) must be initiated.
General Investigation
9.4.1.3 (02-06-2024) General Investigation A general investigation (GI) is a study, survey, canvassing, or coordination activity related to a group, an activity, or a Criminal Investigation (CI) program/sub-program to identify possible noncompliance with the laws enforced by the IRS. GIs are also used to track SA's time in regard to specialized activities and investigative imprest funds. A GI normally involves areas of non-compliance for a specific occupation, industry or CI program/sub-program. When the focus shifts from the group to the potential criminal activity of an identified individual or entity, a PI will be initiated. If the information obtained during the PI supports the allegation and the existence of viable prosecution potential, a determination must be made regarding the initiation of a subject criminal investigation (SCI). If a PI is generated from information developed in a GI, the investigation must be associated in Criminal Investigation Management Information System (CIMIS) to the GI under which it was developed. Generally, if a PI is developed independently of the GI, it should not be linked to the GI, even though it may pertain to the same instance(s) of non-compliance being addressed by the GI. A PI should never be linked to an imprest fund GI or to a GI initiated to track specialized activities.
Ownership of a General Investigation
9.4.1.3.1 (03-30-2012) Ownership of a General Investigation GI ownership will always be in the field office initiating the investigation.
Initiating a General Investigation
9.4.1.3.2 (09-26-2018) Initiating a General Investigation An SA will initiate a GI to: Investigate alleged non-compliance within a specific category of individuals. The purpose of investigative GIs is to determine if the allegation warrants investigation of specific individuals and to develop investigative leads to determine which individuals should be investigated. Coordinate a specific program, sub-program, or enforcement activity. Examples may include Questionable Refund Program/Return Preparer Program (QRP/RPP), Joint Terrorism Task Forces (JTTF), High Intensity Drug Trafficking Area (HIDTA), High Intensity Financial Crimes Area (HIFCA), or specialized areas as approved and determined by the SAC. Monitor and track time allocated obtaining, disbursing, securing, and recording investigative imprest fund related activity. Investigative imprest funds may be used for certain activities related to the investigations. Examples include undercover agent maintenance activities, storefront cover agent and cover team maintenance activities, and special use vehicles such as surveillance vans. To initiate a GI, the SA must secure approval from the SAC using the appropriate approval chain of command. The SA must submit a memorandum requesting approval and detailing the purpose and scope of the proposed GI. In addition, the SA will enter the required information into the CIMIS database. A national GI number, 1000284396, for Special Investigative Techniques headquarters (HQ-SIT) National Security Cover Agent, will track all activities related to establishing a covert identity for security cover agents and storefront cover agents. Any activity that falls outside of general cover agent activity will be attributed to a related case investigation number.
Purpose of the General Investigations
9.4.1.3.2.1 (03-30-2012) Purpose of the General Investigations The purpose of establishing the GI should be stated clearly and should include the allegations, indications of non-compliance, and the overall objectives of the GI.
Effective Management of General Investigations
9.4.1.3.2.2 (03-02-2018) Effective Management of General Investigations Field offices need to ensure PIs resulting from a GI are appropriately linked in CIMIS. Effective management of GIs is vital to field office efficiency. Non-productive GIs drain valuable resources. Field offices will periodically review and evaluate the results and effectiveness of GIs during the investigation review process and close non-productive GIs to free resources for more productive activities. In evaluating the effectiveness of GIs, the following factors should be considered: Are the activities commensurate and appropriate with the amount of time being charged? Were the investigative development activities successful? Were the objectives of the GI articulated in the opening memorandum achieved? Are the SAs familiar with the GIs activity? Is the GI properly coded (e.g., if the GI involves legal source tax investigations, is the GI coded as a legal income GI)? Are PIs resulting from the GI? If yes, are the PIs initiated in a timely manner once the subject has been identified? Are the PIs developed through the GI linked to the GI on CIMIS? Does the GI duplicate the activities or objectives of other GIs? Is there still a need for the GI or should it be closed? The CIMIS database is the primary mechanism for documenting activities conducted under a GI; CIMIS should be utilized to track the progress of and timely evaluation of all GIs. All GIs will be renewed yearly by the SAC or HQ Director: A memo will be required at fiscal year-end summarizing the activity and projecting future activity. This will not include specialized GIs, for example, imprest funds. This review will ensure GIs do not exceed the scope of the original approved opening memo.
Scope of the General Investigation
9.4.1.3.2.3 (03-30-2012) Scope of the General Investigation The scope of the GI should include the following: An explanation of the types of contacts anticipated outside the IRS as authorized for a GI, A description of the types of information to be gathered, and The availability of the information/records to be gathered.
Approving a General Investigation
9.4.1.3.3 (07-12-2024) Approving a General Investigation The SAC will approve GIs that relate exclusively to their field office and involve investigative or coordination activities. The SAC will approve specialized GIs for imprest funds used to establish and maintain cover identities and cover documents. The Director, Global Operations Policy & Support (GO) will approve any GI that is national in scope.
Expansion of an Approved General Investigation
9.4.1.3.4 (07-28-2003) Expansion of an Approved General Investigation If the original purpose or scope of an approved GI is expanded, the expansion must be in writing and signed by the approving official.
Authorized General Investigation Techniques
9.4.1.3.5 (03-02-2018) Authorized General Investigation Techniques In making investigative inquiries that are authorized under a GI, a SA is allowed to disclose the name of an individual associated with a particular group for identification purposes, to the extent necessary to secure information that is relevant and necessary to the investigation. Investigative inquiries are limited in a GI.
Techniques Relating to General Investigations
9.4.1.3.5.1 (03-24-2026) Techniques Relating to General Investigations Additional techniques permitted for investigative GIs include: Searches within existing IRS records and databases. Inquiries of federal, state, and local governmental agencies, including state and local tax authorities. Contact with the original informant and other informants who are believed to possess pertinent information. Contact with foreign (tax treaty and other nations) government bodies similar to (b) above. These contacts must be coordinated through HQ with the Director, GO. Surveillance. Contacts with sources outside the government in a limited capacity, including the name of an individual associated with a particular group for identification purposes only, and only to the extent necessary to secure information that is relevant and necessary to the investigation. All inquiries must be relevant to the investigation. Issuing form letters, pattern letters, or letters to third parties (formerly circular letters), to persons outside the IRS for information on individuals or entities as long as no individual or entity name is disclosed. The Paperwork Reduction Act of 1980 may apply to certain letters of this matter.
Additional Techniques Permitted in Liaison and Sub-Program General Investigations
9.4.1.3.5.2 (04-04-2005) Additional Techniques Permitted in Liaison and Sub-Program General Investigations In addition to the techniques listed above for investigative GIs, certain other techniques are allowed in specific liaison and sub-program GIs. Those techniques are discussed below.
Additional Techniques Relating to Pure Money Laundering General Investigations
9.4.1.3.5.2.1 (03-02-2018) Additional Techniques Relating to Pure Money Laundering General Investigations Pure money laundering GIs will most likely involve HIFCA task forces and Suspicious Activity Report (SAR) Review Teams but may also relate to other financial investigative task forces. IRM 9.4.13, Financial Investigative Task Force, has more information regarding SAR-Review Teams. SAs may contact the participants and institutions identified in a currency report to identify the source, disposition, and nature of the currency transaction. If a subpoena is issued under a GI, the subpoena is limited to documents, records, and testimony relating to the scope of the transactions that generated the Currency Transaction Record (CTR) or SAR. A subpoena should not be used as a means to examine financial transactions beyond the scope of the reported suspicious activity. To subpoena information or records outside the scope of the transaction (i.e., entire account records or other third parties holding evidence of financial transactions or information needed to identify individuals), the SA must elevate the investigation to PI status. Note: SAs working alone or with a multi-agency task force to evaluate financial information for potential money laundering, structuring, or other non-tax crimes may scrutinize tax return information only after an ex parte order is obtained or a related statute determination is made by the SAC.
Additional Techniques Relating to Questionable Refund Program and Return Preparer Program General Investigations
9.4.1.3.5.2.2 (03-24-2026) Additional Techniques Relating to Questionable Refund Program and Return Preparer Program General Investigations Each field office maintains a GI related to QRP and RPP schemes. The QRP or RPP coordinator will be the primary person who charges time to the GI; however, other SAs may also conduct activities relating to the GI. The Refund Fraud and Investigative Support (RFIS) reviews and analyzes returns to detect fraudulent refund schemes. SAs may respond to requests for assistance from RFIS to provide expeditious support in identifying fraudulent refund schemes. Investigative assistance may include: 1) Verifying suspicious refund addresses through the use of drive-bys or visual inspection of a potential subject's home, office, place of employment, post office box, etc. 2) Determining the validity of the earnings and withholdings reported on the potentially fraudulent returns by contacting employers. 3) Contacting the United States Postal Service to intercept fraudulent refund checks. Regarding QRP/RPP GIs, field offices may charge time for the following: Participation in any activity that fosters voluntary compliance in the QRP/RPP area and encourages return preparers, transmitters, or others to contact CI to report a potentially fraudulent scheme. For example, an SA may attend meetings with preparers/Electronic Return Originator (ERO) to educate them on how to identify suspicious returns. If meetings with other operating divisions to discuss and coordinate the QRP/RPP programs. SA's may interview informants and accept information relating to fraudulent schemes. Interviews may involve taxpayers, return preparers, or EROs who contact the IRS regarding an individual(s) or business that allegedly files or transmits questionable returns if: Additional information is needed to confirm the existence of the alleged illegal refund scheme, after the initial contact with the informant, preparer/ERO, the SA may seek additional information necessary to determine whether a fraudulent refund scheme exists. Firm indications of a fraudulent refund scheme are uncovered, the SA should immediately seek approval to number a PI and follow the guidelines set forth regarding contacts permissible during a PI. As noted above, under a GI, SAs may make limited third-party inquiries about potential QRP/RPP schemes; however, the inquires may only be made to determine criminal potential and to identify persons responsible for the scheme. As soon as these determinations are made; third party contacts must cease until an SCI is initiated.
Techniques Relating to Organized Crime and Drug Enforcement Task Force General Investigations
9.4.1.3.5.2.3 (03-02-2018) Techniques Relating to Organized Crime and Drug Enforcement Task Force General Investigations The IRS receives appropriated funds each year to fund CI participation in Organized Crime and Drug Enforcement Task Force (OCDETF) cases. As a result, SAs should carefully monitor and record all time spent conducting OCDETF activities. Activities chargeable to an OCDETF GI include liaison and information gathering to determine the potential to join and/or co-sponsor an OCDETF investigation proposal. When such potential exists, a PI or an SCI should be initiated to fully develop the allegation, draft the proposal or conduct investigative activities. The use of a GI to evaluate proposed OCDETF investigations or to develop the financial component of a specific OCDETF investigation for CI involvement is outside the scope of the OCDETF guidelines. Such activities should occur in a PI or SCI, as appropriate. Accordingly, a GI number is not to be supplied as the IRS case number on OCDETF investigation initiation forms.
Techniques and Activities Relating to High Intensity Drug Trafficking Area General Investigations
9.4.1.3.5.2.4 (02-06-2024) Techniques and Activities Relating to High Intensity Drug Trafficking Area General Investigations The SAC may appoint a coordinator to act as a liaison to the local HIDTA or may assign SAs and/or a Supervisory Special Agent (SSA) to work in a HIDTA initiative. The following activities may be charged to the HIDTA-GI: Liaison activities which ensure appropriate levels of cooperation between IRS-CI and the other agencies in the local HIDTA. Assisting with open HIDTA investigations and/or prosecutions when IRS-CI does not have an open investigation. Evaluation and information gathering related to an open non-IRS-CI HIDTA investigation being considered as a PI or an SCI. Coordinators time spent on general HIDTA duties.
Techniques and Activities Relating to Organized Crime and Drug Enforcement Task Force Strike Force General Investigations
9.4.1.3.5.2.5 (03-24-2026) Techniques and Activities Relating to Organized Crime and Drug Enforcement Task Force Strike Force General Investigations Field offices where the United States Attorney's Office (USAO) is active in the OCDETF Strike Force/Racketeering program may initiate GIs to track time spent in this area. The program looks for individuals who derive substantial income from illegal activities, and SAs will use the same techniques authorized for an investigative GI and/or HIDTA GI as described in IRM 9.4.1.3.5.2.4.
Primary Investigations
9.4.1.4 (03-14-2017) Primary Investigations A PI is an evaluation of an allegation that an individual or entity is in noncompliance with the laws enforced by IRS and the viability of criminal prosecution. A PI may also relate to a group of individuals involved in a coordinated scheme whereby the individuals are alleged to be in noncompliance with the laws enforced by the IRS. A PI can be the parent of more than one SCI. It can also be closed without ever generating an SCI.
Sources of Primary Investigations
9.4.1.4.1 (07-12-2024) Sources of Primary Investigations PIs may be derived from many sources, including but not limited to: Information Items and Whistleblowers. Refund Fraud & Investigative Support. Criminal Fraud Referrals. Grand Jury Evaluation Requests. SA's and/or other investigative employees may not initiate an investigation and/or investigate any subject(s) they have identified as falling within the definition of an "Agent Witnessed" source: "Agent Witnessed" source is defined as information originated as a result of an agent's direct observation of potential illegal activity. This includes any indication of illegal activity obtained by an agent through the agent's observations, which is covered under the "Plain View Doctrine." The goal of these procedures is to eliminate any conflicts, actual or apparent, between the agent and the potential subject/target where a direct/indirect relationship could exist. After the agent and their immediate supervisor have decided the investigation falls within the definition of "Agent Witnessed," the SAC will be notified. If the SAC affirms the determination, the SAC will reassign the investigation to another post of duty (POD), before it is opened. If the investigation cannot be reassigned to another POD, due to geographic or other reasons, Director, Field Operations (DFO) approval will be required for the investigation to remain within the POD. The originating agent may not assist the investigative team during search warrants, surveillance, or other investigative activities, unless the DFO approves such assistance. The DFO may consider the lack of personnel in the geographic area in their analysis.
Information Items and Whistleblowers
9.4.1.4.1.1 (07-12-2024) Information Items and Whistleblowers Information which comes to the attention of a CI employee in the field office is typically recorded on a Form 3949, Information Report Referral. See IRM 9.4, Investigative Techniques; IRM 9.5, Investigative Process, and IRM 9.8, Scheme Development, for more information concerning information items. A Form 3949 which has a Form 211, Application for Award for Original Information, associated with it must be reviewed by the field office within 10 business days to decide whether a PI is warranted. If a PI is warranted, it must be numbered within 10 business days and linked to the Whistleblower GI# 1000232527 if domestic or GI# 1000259017 if international and Special Purpose Code "Form 211 - Application for Award for Original Information" must be entered in CIMIS for tracking purposes. Within 30 working days of receipt, original Form 211 and copies of Form 3949 or other statements of the alleged violation(s), as well as copies of any related documents provided by the whistleblower, must be mailed to: Internal Revenue Service Whistleblower Office - ICE 1973 N. Rulon White Blvd. M/S 4110 Ogden, UT 84404 Information received and associated with a signed Form 211, is considered whistleblower information. CI's role in whistleblower cases is to evaluate allegations and ultimately present information that may be used by the IRS Whistleblower Office (WO) in consideration of reward determinations. Upon receipt of whistleblower information in the field, the following steps should be taken: Interview the whistleblower using normal procedures and memorialize the contact. Secure the Form 211 which must contain the whistleblower's signature. The WO will not accept Form 211 with digital signatures. SA's cannot guarantee payment of award. If the information does not have criminal potential, prepare a Form 11369, Confidential Evaluation Report on Claim for Award, and the Closing Transmittal Memo and mail them with any documents provided by the whistleblower to the WO at the address listed above within thirty (30) working days of receipt of the Form 211. Agents should not under any circumstances refer the information to other civil divisions or prepare a Prime Lead Memorandum (PLM). If the PI information warrants elevation to an SCI, investigate allegations. Note: SA's will create and maintain a separate file/folder for whistleblower information for tracking and evaluation at case conclusion. Whistleblower information must not be contained in the investigative file. See IRM 25.2, Information and Whistleblower Awards. At the conclusion of a whistleblower related SCI, using the Whistleblower Transmittal Case Closing Memorandum, forward the SAR or Discontinuance Report, case file (excluding Grand Jury information, criminal histories, and special investigative techniques related information), Form 11369, Form 13308, Criminal Investigation Closing Report (Tax and Tax Related Only), Form 14104, Notification of Restitution, indictment, plea agreement, Judgement and Commitment (J&C) order, and any documents received from the whistleblower to the WO. Information items received by a field office deemed to have criminal prosecution potential will be developed by the field office with available resources. Information items deemed not to have criminal prosecution potential will be marked as such and mailed to the Ogden Campus at: Internal Revenue Service 1973 N. Rulon White Blvd Whistleblower Office - ICE M/S 4110 Ogden. UT, 84404 Note: Additional information and detailed procedures on handling Form 211 can be found on the IRS-CI Whistleblower Program SharePoint site.
Refund Fraud and Investigative Support Initiated Primaries
9.4.1.4.1.2 (02-06-2024) Refund Fraud and Investigative Support Initiated Primaries RFIS will initiate refund scheme PIs when the QRP or RPP scheme warrants additional investigation. The resident agent in charge (RAC) approves the PI. Once approved, a copy of the CIMIS "Investigation Profile Report" pertaining to the scheme will be retained in the scheme's file at RFIS. Upon initiating and approving a PI in CIMIS, the PI will be transferred to the appropriate field office's SAC office. Notification will be sent to the field office QRP/RPP coordinator. The field office should generally decide within 90 days of receiving a QRP scheme or an RPP scheme whether to elevate the PI to SCI status or to return the scheme to RFIS. If RFIS identifies accounts related to a scheme, the individuals and/or entities are to be entered into the CIMIS system as associate identities. The field office will be responsible for adding associate identities into the CIMIS system after receipt of the investigation in the field office. Closed QRP information items or investigations are sent to the field office's RFIS POD. Closed RPP investigations, both primary and subject, will be forwarded to RFIS.
Criminal Fraud Referrals
9.4.1.4.1.3 (03-24-2026) Criminal Fraud Referrals CI receives criminal fraud referrals from compliance employees via the Form 2797. A criminal fraud referral is information acquired during a civil examination or a collection proceeding that is provided to CI from another Business Operating Division (BOD) after affirmative acts (firm indications) of fraud are established and criminal criteria is met. Firm indications are defined in IRM 25.1.1.4, Indicators of Fraud vs. Affirmative Acts of Fraud. Criminal fraud referrals fall into two categories, international and domestic. A criminal fraud referral is considered an international fraud referral if it meets one or more of the following criteria: A U.S. taxpayer who resides in a foreign jurisdiction or is physically present in a foreign country or countries for at least 330 full days during any 12-month consecutive period. A U.S. taxpayer (includes individuals, corporations, nonresident aliens) whose business affairs and/or financial transactions substantially occur offshore. Any taxpayer (includes individuals, corporations, nonresidents aliens) who claims a Foreign Tax Credit (FTC) on a tax return where the credit is directly attributable to suspected tax fraud. A foreign taxpayer, includes individuals and corporations, engaged in a trade or business in the U.S. Abusive offshore tax transactions in which the promoter or client resides in a foreign jurisdiction. For example, unreported income skimmed from closely held entities or other income streams placed offshore or domestically in nominee names domiciled offshore. All other fraud referrals not meeting the definition above are considered domestic criminal fraud referrals. The following items are not criminal fraud referrals: Armed escort information received from a compliance employee. Cases under audit at the time CI independently initiates an investigation based on information from another source. These audits will be placed in suspense, but do not qualify as referrals. The Fraud Enforcement Advisor (FEA) group manager assigns a Management Control Number to each referral and annotates it in the upper right-hand corner on the Form 2797. The number is comprised of eight digits. The first digit represents the originating FEA group followed by two digits indicating the fiscal year, a three-digit sequential number (001 will represent the first referral submitted to CI at the start of each fiscal year) and a two-digit number representing the civil BOD making the referral. When there is a common set of facts involving two or more individuals or entities (such as a husband and wife or corporate officer and employees), Compliance will forward one fraud referral with one Management Control Number to CI. CI will number one PI for each Form 2797 regardless of the number of entities discussed in the referral. The SAC or the Director, Financial Crimes (FC) approval may grant an exception. Referrals received without a Management Control Number must be returned to the FEA manager. See the Small Business/Self-Employed (SB/SE) FEA Group Managers and Support SharePoint site for FEA manager contact information. In order to facilitate consistency, each field office will designate an employee to be responsible for receipt and tracking of both international and domestic fraud referrals, Fraud Referral Coordinators (FRC). This employee will be responsible for: Maintaining a record of the status of fraud referrals received by the field office. Ensuring primary numbers are obtained timely and that the management control number and referring BOD are properly entered into CIMIS. Assisting the SAC in tracking due dates and extensions. Ensuring SCI numbers are obtained timely for accepted referrals. Maintaining the field office Total Inventory Management System (TIMS) folders for documents relating to the fraud referral program including all Form 2797. Tracking fraud awareness presentations.
Fraud Referral Processing
9.4.1.4.1.3.1 (03-24-2026) Fraud Referral Processing Domestic Fraud Referrals are sent by the FEA managers via email to the appropriate CI field office. Upon receipt the SA will: Initiate a PI. Update the status in CIMIS to "Fraud Referral Evaluation (Domestic 45 days)". Ensure CIMIS reflects the Management Control Number and BOD Source, found on Form 2797. Note: Only items received via FEA manager and Form 2797 should be coded as fraud referrals. International Fraud Referrals are sent to FC. Upon receipt, the FC representative will: Initiate a PI and conduct preliminary analysis for criminal potential. Forward referrals with criminal potential to the appropriate field office within five (5) business days. Provide relevant research to the field office that assists with their evaluation. Follow the same PI initiation procedures as domestic referrals.
10-Day Conference
9.4.1.4.1.3.2 (03-24-2026) 10-Day Conference For domestic fraud referrals, the SA will arrange the initial conference within 10 business days of referral receipt and invite the SSA, referring compliance employee, FEA (if available), and FC representative. For international fraud referrals, FC will arrange the initial conference within 10 business days of field office receipt and invite the SSA, referring compliance employee, FEA (if available), FC representative, and Attaché (if available). During the initial conference the following will be discussed: Merit of the referrals, Related tax returns and evidence gathered, Criminal tax computations, Prior IRS actions, Availability of records (domestic and international), Taxpayer profile (age, health, education, occupation, and record availability).
Evaluation Period
9.4.1.4.1.3.3 (03-24-2026) Evaluation Period For domestic fraud referrals, the field office must decide to elevate the referral to an SCI or decline and return it to the originating BOD within 45 calendar days. For international fraud referrals, since international investigations involve more complex issues, the field office has 75 business days to evaluate and decline. Extensions for both: Must be requested in writing and approved by the territory manager. A total of five 30-day extensions are available, for a maximum additional 150 days. SAC approval is required for more than one extension. Extensions must be updated in CIMIS as "Fraud Referral Extension (First 30 days, etc.)."
Accepted Fraud Referral Processing
9.4.1.4.1.3.4 (03-24-2026) Accepted Fraud Referral Processing If CI accepts the referral: CIMIS will be updated to "Fraud Referral Accepted" using the accepted signature date on Form 2797. CI will provide feedback to compliance by completing sections 1c, 9, 10, 11a, 11b, 11c, and 11d on Form 2797 and returning it to the FEA manager. The field office will elevate to an SCI at, or shortly after, the time of acceptance (within 30 days). The SA will place a transaction code (TC) 914 control on IDRS. The SA will meet promptly with the referring compliance employee to: -Plan investigative steps, -Determine which tax returns are to be transferred to CI, -Identify the need for cooperating compliance employees, -Determine which memoranda is required from the referring BOD, if needed.
Declined Fraud Referral Processing
9.4.1.4.1.3.5 (03-24-2026) Declined Fraud Referral Processing For domestic fraud referrals, if CI declines a domestic referral, the SA will: Update CIMIS with "Fraud Referral Declined" using the accepted signature date on Form 2797. Complete the declination memorandum and return it, with Form 2797, to the FEA manager. Arrange a disposition conference and invite the SA, SSA, referring compliance employee and supervisor, FEA (if applicable), and Criminal Tax Counsel (if needed). For international fraud referrals, if FC deems the referral lacks criminal potential, FC will complete the declination memorandum in lieu of forwarding the fraud referral to the field office. For appeals, under certain circumstances, the referring BOD may request an appeal of a declined fraud referral, per IRM 25.1.3.6, Declined Criminal Referrals. CI must be able to justify and clearly articulate the reasons for a referral's declination.
Grand Jury Evaluation Requests
9.4.1.4.1.4 (03-14-2017) Grand Jury Evaluation Requests Requests from USAO for IRS participation in grand jury investigations will be numbered as PIs.
Direct Referrals - Prime Leads
9.4.1.4.1.5 (03-24-2026) Direct Referrals - Prime Leads An information item or group of information items received in CI that lack criminal potential may be referred to the other operating divisions, with the exception of information items that involve a Form 211. Whistleblower information cannot be forwarded to other operating divisions. If the information involves a whistleblower and lacks criminal potential, the information must be returned to the WO. Internal Revenue Service Whistleblower Office - ICE 1973 N. Rulon White Blvd. M/S 4110 Ogden, UT 84404 A Form 11369 must be completed for all whistleblower claims. If the SA feels that a whistleblower claim warrants civil actions, they can recommend that the claim be referred to the civil side in the Form 11369 for the WO to make the referral. When there is a firm indication of substantial civil tax potential, the field office will recommend a direct referral to the other operating divisions in the form of a prime lead. The completed and approved prime lead referral form will be sent from the field office to *SBSE_FCS_CI_Prime_Leads. Each field office will also designate an individual to ensure that CIMIS and Integrated Data Retrieval System (IDRS) databases have been checked on all prime leads before they are forwarded. CIMIS will be checked to ensure that CI activities were closed and IDRS will be checked to ensure that account controls (e.g., TCs 914) have been removed. Only items that have previously been numbered as a PI will be sent as a prime lead. CI will send all the information used to evaluate the referral after redacting any grand jury information, SARs, records of criminal history, or other restricted material. Note: PIs on return preparers should not be designated as prime leads and should be sent to the area return preparer coordinator through the RFIS.
Bank Secrecy Act - Prime Lead Memorandums
9.4.1.4.1.5.1 (03-24-2026) Bank Secrecy Act - Prime Lead Memorandums A PLM is used on a Bank Secrecy Act (BSA) examination when a criminal fraud referral to CI is not warranted. This may occur but is not limited to instances when indicators of fraud do not meet the Law Enforcement Manual (LEM) criteria or local prosecutorial priorities. In these instances, a PLM is required to transmit evidence of willful violations of BSA laws to CI for evaluation. A PLM is transmitted to CI via the Form 15221, Bank Secrecy Act Prime Lead (BSA) - Prime Lead Memorandum, to either the SAC or designee (i.e. Fraud Referral Coordinator). Upon receipt of a PLM, the CI field office must adhere to the following actions: CI will have 30 calendar days to review the PLM, supporting documents, and schedule a meeting with the referring BSA examiner, BSA manager, and the FEA to discuss the merits of the PLM. CI's SSA can request an extension to the 30-day review period in writing to the BSA Territory Manager. Together they will decide if an extension is warranted and determine an acceptable extension date. The FEA manager should be copied on all extension requests. CI may take the following actions after reviewing the PLM: accept, decline, or hold for future use. If CI initiates an investigation from any information in the PLM, CI must assign the source code "SBSE BSA Prime Lead" within CIMIS. Any additional "spinoff" investigations should also be coded using the same source code. CI-HQ, FC will provide a quarterly report to SB/SE Office of Fraud Enforcement (OFE) to track all criminal investigations sourced from PLMs. Additional information regarding PLMs can be found in the Fraud Handbook at IRM 25.1.12.9, BSA Leads to CI - Prime Lead Memo.
Timing of Opening a Primary Investigation
9.4.1.4.1.6 (03-30-2012) Timing of Opening a Primary Investigation PIs related to individuals or entities may emerge, at any time, during the GI evaluation process. A PI should always be numbered when it appears that an identified individual or entity may have prosecution potential.
Ownership of a Primary Investigation
9.4.1.4.2 (03-30-2012) Ownership of a Primary Investigation PIs can be transferred, as needed, between field offices with the approval of both SACs.
Initiating a Primary Investigation
9.4.1.4.3 (03-24-2026) Initiating a Primary Investigation To initiate a PI certain information is required to be entered into the CIMIS database by the SA initiating the investigation. The information will then be reviewed and approved by the appropriate management official(s) prior to the investigation being considered "approved for work". If needed, IRM 9.9, Criminal Investigation Management Information System (CIMIS), and/or CI Connections can be consulted for instructions regarding the specific information required in order to initiate a PI. For narcotics cases, a PI will be initiated in the name of an OCDETF operation to either evaluate joining an OCDETF proposal or to develop the financial component of a specific OCDETF operation. Each such PI must contain the OCDETF-issued investigation number when initiated in CIMIS. Instructions for proper formatting of the OCDETF-issued investigation number are found in CI Connections. If the subject of the PI resides in another field office's territory, concurrence of the SAC for the territory in which the subject resides is necessary before the PI can be initiated. Request a preliminary Rapid Case Coordination Review (RCCR) through the OCDETF Fusion Center (OFC) Portal.
Approving a Primary Investigation
9.4.1.4.4 (07-12-2024) Approving a Primary Investigation The SAC and Assistant Special Agent in Charge (ASAC) have approval authority through CIMIS within their field office to initiate all PIs. The authority to approve the initiation of PIs within field offices, except for PIs involving violations of 18 USC 1956, 18 USC 1957, 18 USC 1960, 18 USC 371M (associated with a Title 18 violation), 31 USC 371T (associated with a Title 31 violation), and/or any Title 31 investigations may be delegated within the field office through local DOs to the SSA level. The authority to approve the initiation of PIs involving violations of 18 USC 1956, 18 USC 1957, 18 USC 1960, and 18 USC 371M (associated with a Title 18 violation), and 31 USC 371T (associated with a Title 31 violation), and/or any Title 31 investigations may be delegated within the field office through local delegation orders to the ASAC. The RAC will input the appropriate entry into the CIMIS database to initiate PIs on QRP/RRP schemes identified in the RFIS. The SSA of the Lead Development Center (LDC) approves the initiation of PIs in the LDC. The LDC SSA has the authority to approve PIs involving Title 26, 18 USC 1956, 18 USC 1957, 18 USC 1960, 31 USC 371T, and/or any Title 31 investigations. Investigations of banks and brokers or dealers in securities for possible criminal violations of 31 CFR Chapter X (except 31 CFR 1010.340) must be authorized by the Chief, CI. See IRM 1.2.2.15.5, Delegation Order 25-5 (formerly DO-143, Rev. 6), Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations).
Associate Identities
9.4.1.4.5 (03-24-2026) Associate Identities An associate identity to a PI is an individual or entity that has a nexus to the scheme of alleged non-compliance identified in the PI, but whose role in the scheme has yet to be fully determined. If controls (TCs 910 and/or TCs 914) are placed on an individual and/or entity, an associate identity must be entered into CIMIS. All associated individuals and/or entities will be associated with the PI by completing an entry into CIMIS. The associate identity screen will enable each field office to identify if an individual or entity is tied to an investigation anywhere in the country. It will also assist in FOIA requests and immunity clearance requests from the attorney for the government. Witnesses are not to be entered as associate identities. The Attorney General's Guidelines for Victim and Witness Assistance defines a witness as a person who has information or evidence concerning a crime and provides information regarding their knowledge to a law enforcement agency. Where the witness is a minor, the term witness includes an appropriate family member or legal guardian. The term witness does not include a person who is solely a defense witnesses. See the Victim Witness Assistance website for more information. If an individual is entered in CIMIS as an associate identity, but is later determined to be a witness, the associate identity record for the individual will be removed from CIMIS.
Authorized Primary Investigative Techniques
9.4.1.4.6 (03-24-2026) Authorized Primary Investigative Techniques The following additional techniques and activities are approved for PIs: Assist other agencies in the execution of a search warrant, including interviewing subject and related individuals during the execution of the warrant. However, CI cannot interview third parties and/or the subjects after the execution of another agency's warrants without an SCI. If CI is the affiant, an SCI must have been approved for work. Consensual monitoring. Undercover operations. Mail covers. Discussions with the referring IRS officer. Access to original tax returns and paper filings. Request a preliminary RCCR, Cases and Contacts request, or Target Profile request through the OFC portal. In addition to the above activities, the following activities are permitted in QRP/RPP PIs: Contact employers and other filers of information return documents to verify data shown on the information returns, e.g., Forms W-2, W-4, 1099, 8300, etc. Contact with employers of potentially fictitious persons is permitted but limited to determining the validity of the employee's earnings and withholding. Limited third-party inquiries are also allowed to determine the true identity of a filer of false or fraudulent claims being evaluated by the applicable campus QRP detection team. This includes verification of addresses used by individuals responsible for filing the fraudulent return. SA's may disclose the name of the subject of a PI for identification purposes in an effort to secure information that is relevant and necessary to the investigation. In addition to the above activities, the following activities are permitted in the PI stage in conjunction with an existing SIRF or non-tax grand jury investigation wherein IRS had no pre-existing role: Conduct interviews of identity theft victims and witnesses that have no known interest in the outcome of the investigation (i.e. bank tellers, landlords, postal carriers, custodians of record, etc.). Serve subpoenas to third parties holding evidence of financial transactions or information needed to identify individuals (i.e. banks, title companies, auto dealers, utility companies, etc.). Serve subpoenas to third parties to retrieve the identity of non-financial account holders (i.e. internet service providers, social media companies, email service providers, etc.). Serve court orders pursuant to Title 18 USC 2703(d) and/or serve as the affiant and execute search warrants for the sole purpose of obtaining transactional records to assist with identifying the subject of an investigation. Common examples of such transactional records include account logs that record account usage, cell-site data for cellular telephone calls, and email addresses of other individuals with whom the account holder has corresponded. However, the content of electronic communication is not permitted to be sought during the PI stage. Serve as the affiant and execute search warrants authorizing the attachment of a global positional system (GPS) device on mobile conveyances. These expanded investigative techniques during the PI stage are NOT authorized for investigations which meet the definition of sensitive investigations as defined by IRM 9.4.1.6.3(4). The following activated are permitted in the PI stage for SIRF or non-tax cyber investigations in instances where there is no existing grand jury: Conduct interviews of witnesses that have no known interest in the outcome of the investigation (i.e. identify theft victims, bank tellers, landlords, postal carriers, custodians of record, etc.). Serve court orders pursuant to Title 18 USC §2703(d) and/or serve as the affiant and execute search warrants for the sole purpose of obtaining transactional records to assist with identifying the subject of an investigation. However, the content of electronic communication is not permitted to be sought during the PI stage. These expanded investigative techniques during the PI stage are NOT authorized for investigations which meet the definition of sensitive investigations as defined by IRM 9.4.1.6.3(4). In a Financial Investigative Task Force, a non-tax grand jury Title 18 or Title 31, or SAR-RT investigation, CI personnel may serve any subpoenas authorized by the U.S. Attorney's Office.
Subject Criminal Investigations
9.4.1.5 (03-02-2018) Subject Criminal Investigations An SCI is initiated on an individual or entity alleged to be in non-compliance with the laws enforced by the IRS and having criminal prosecution potential. The object of an SCI is to gather pertinent evidence to prove or disprove the existence of a violation of the laws enforced by the IRS. An SCI will always be initiated by either requesting that an approved PI be elevated to an SCI or by relating the SCI initiation request to the approved PI of a separate entity, commonly referred to as a "spin-off SCI". A PI and an elevated SCI can be initiated simultaneously in those instances when the investigation has criminal prosecution potential, however, the requested PI will first need to be approved before the SCI elevation can be requested.
Ownership of a Subject Criminal Investigation
9.4.1.5.1 (03-30-2012) Ownership of a Subject Criminal Investigation Ownership of an SCI may be changed by transferring the SCI from the initiating field office to another field office. This may not be done until the transfer has been approved by the SACs of the two field offices involved. An SCI and the PI to which it is associated may or may not have the same owner. Once the approval of both SACs has been obtained, send the request to transfer the SCI to the CIMIS staff at *CI CIMIS.
Initiating a Subject Criminal Investigation
9.4.1.5.2 (02-06-2024) Initiating a Subject Criminal Investigation To initiate an SCI, certain information is required to be entered into the CIMIS database by the initiating SA. The information will then be reviewed and approved by the appropriate management official(s) prior to the investigation being authorized as an SCI. IRM 9.9, Criminal Investigation Management Information System (CIMIS), should be consulted for instructions regarding the specific information required to initiate an SCI. For narcotics cases, an SCI will be initiated from an OCDETF PI once a financial component is developed and specific subjects are identified. Each such SCI must contain the OCDETF-issued investigation number when initiated in CIMIS. Instructions for proper formatting of the OCDETF-issued investigation number are found in CI Connections. If the subject of the investigation resides in another field office's territory, concurrence of the SAC for the territory in which the subject resides is necessary before the SCI can be initiated. Request a preliminary RCCR through the OFC Portal.
Approving a Subject Criminal Investigation
9.4.1.5.3 (03-24-2026) Approving a Subject Criminal Investigation Any non-sensitive Title 26 SCIs may be approved by the field office SAC or ASAC. Any non-sensitive SCI involving violations of 18 USC 1956, 18 USC 1957, 18 USC 1560, 18 USC 371 ("18 USC 371M"), 31 USC 5311 et seq ("371T"), and/or Title 31 may be approved by the field office SAC, or the ASAC upon local delegation of authority from the SAC. All sensitive Title 18, 26, and 31 SCIs must be approved by the Chief, CI upon request of the SAC through the respective DFO. A sensitive investigation is defined as one involving: Currently serving elected federal officials. Currently serving Article III Judges. Currently serving high-level Executive Branch Officials (for the Treasury Department, this is defined as items d through g listed below). All individuals within the Treasury Department Serving in Executive Levels I through V. All individuals within the Treasury Department serving in the Senior Executive Service grades GS-16 and above. All individuals within the IRS grade GS-15 serving in positions centralized in the IRS Executive Resources Board. All individuals within the Treasury Department (other than IRS) in grade GS-15 which the Deputy Secretary may designate. Currently serving elected statewide officials. Currently serving members of the highest court of the states. Mayors currently serving populations of 250,000 or more. Perjury in the US Tax Court. Exempt Organizations. Publicly traded companies. Companies with annual gross revenues exceeding $10,000,000,000. Note: A publicly traded company is defined as a company that has issued securities through a public offering, and which are traded on the open market. Investigations of the following financial institutions as defined in the 31 USC 5312(a)(2)(A), (B), and (G) must be authorized by the Chief, CI for possible criminal violations of 31 CFR Part X (except 31 CFR 1010.340, Reports of transportation of currency or monetary instruments): An insured bank (as defined in section 3 (h) of the Federal Deposit Insurance Act (12 USC 1813(h))). A commercial bank or trust company. A broker or dealer registered with the Securities and Exchange Commission under the Securities Exchange Act of 1934 (15 USC 78a et. seq.). See IRM 1.2.2.15.5, Delegation Order 25-5 (formerly DO-143, Rev. 6), Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations).
Subject Criminal Investigation Techniques
9.4.1.5.4 (03-30-2012) Subject Criminal Investigation Techniques An SCI is considered a full-scale criminal investigation and, therefore, can use the broad spectrum of investigative techniques available to the SA. An SCI is required for the execution of a search warrant when CI is the affiant. If CI has a PI number only, SA's can still assist other agencies in the execution of a search warrant, including interviewing subjects and related individuals during the execution of the warrant. CI cannot interview third parties and/or subjects after the execution of another agency's warrant without an SCI that is approved for work.
Seizure Investigative Activity
9.4.1.6 (03-30-2012) Seizure Investigative Activity In order to capture time on criminal or civil seizure actions (18 USC 981, 18 USC 982, 18 USC 984, 26 USC 7301, 26 USC 7302, and 21 USC 881), seizure investigative activity must be approved on a PI or SCI. All time applied on PIs or SCIs with authorized seizure investigative activity will also be used to capture time applied to the seizure. This time will not be accounted for separately.
Ownership of a Seizure Investigative Activity
9.4.1.6.1 (03-24-2026) Ownership of a Seizure Investigative Activity Authority to conduct seizure investigative activity on an investigation will reside with the field office that initiated and has ownership of the PI or SCI with the approved related seizure investigative activity on CIMIS. If a field office other than the field office with ownership of the PI or SCI on CIMIS wishes to conduct seizure activity related to the same individual, a SAC-to-SAC memo request of approval and concurrence from the field office where the PI or SCI resides is required. A copy of the approved memo should be kept in the PI or SCI file and copies should also be maintained by the Asset Forfeiture Coordinator in the affected field offices. All time applied to the seizure investigative activity will be captured on the PI or SCI with the approved seizure investigative activity The second field office will not open a second investigation on CIMIS.
Initiating the Seizure Investigative Activity
9.4.1.6.2 (03-30-2012) Initiating the Seizure Investigative Activity To conduct seizure investigative activities either a PI or SCI must exist, and this type of activity must be approved by the appropriate management.
Approving the Seizure Investigative Activity
9.4.1.6.3 (07-12-2024) Approving the Seizure Investigative Activity The authority to approve the initiation of all non-sensitive seizure investigative activity rests with the SAC. All sensitive Title 18, 26, and 31 investigations involving seizure investigative activity must be approved by the DFO. See subsection 9.4.1.5.3(4) which provides a definition of sensitive investigations. This approval authority cannot be re-delegated.
Seizure Investigative Activity Techniques and Procedures
9.4.1.6.4 (03-14-2017) Seizure Investigative Activity Techniques and Procedures Seizure investigative activity must always be associated with a PI or SCI. The underlying PI or SCI can be closed only when one of the following actions occurs: All the assets seized have been disposed. No assets were seized, and no further action will be taken. The PI was initiated to charge time assisting another agency's seizure investigation and no more time will be charged to the investigation. Additional information relating to seizure investigations and forfeitures can be found in IRM 9.7, Asset Seizure and Forfeiture.
Source: official text