IRM 9.5.11 — Other Investigations

# Part 9. Criminal Investigation

Chapter 5. Investigative Process Section 11. Other Investigations 9.5.11 Other Investigations Manual Transmittal November 19, 2025 Purpose (1) This transmits revised IRM 9.5.11, Other Investigations. Material Changes (1) Updated internal controls. (2) Updated all IRM's, forms, and websites to quick links throughout the IRM. (3) Updated responsible designee for witness assistance from "Director, Global Operations" to "Director, Special Investigative Techniques" throughout the IRM. (4) Updated all bullet lists to have commas and all alpha or numbered lists to have periods per the IRS Style Guide. (5) Removed all section titles of referenced IRM's and cited only the IRM subsection titles throughout the IRM. (6) Combined subsections 9.5.11.3, Forcible Rescue of Seized Property, and 9.5.11.3.1, Forcible Rescue. (7) Subsection 9.5.11.3 switched (1) and (3) for clarity. (8) Subsection 9.5.11.3.1 switched (1) and (2) for clarity. Also reworded new paragraph (2) opening sentence to "The essential elements of rescue of seized property, 18 USC 2233, are:". (9) Subsection 9.5.11.3.2.7(3)(c) replaced "Service" with "IRS". (10) Subsection 9.5.11.3.2.7(3)(e) updated "5-year" to "10-year". (11) Subsection 9.5.11.3.3.7 updated entire section to current procedures. (12) Subsection 9.5.11.5.2.1(2) changed "principle" to "principal", "fails to dispose" to "fail to dispose", and "utilizing" to "using". Also deleted "for the registration" at the end of the paragraph. (13) Subsection 9.5.11.5.2.1.2(1) reworded to "Wagering tax violations are subject to criminal prosecution under 26 USC 7203. The elements of this offense are:". (14) Subsection 9.5.11.5.2.1.2(1)(a) reworded to "The wagering activity must be subject to the wagering tax laws (26 USC 4421)." (15) Subsection 9.5.11.5.2.1.2(2) added "Wagering tax violations may also be charged under 26 USC 7201." after first sentence. (16) Subsection 9.5.11.5.6(2) reworded the second sentence to "However, the statute of limitations for failing to keep records or supply information under 26 USC 7203 is only 3 years, not 6 years." (17) Subsection 9.5.11.5.7(3) updated IRM reference from "IRM 9.7, Asset Seizure and Forfeiture" to "IRM 9.7.12.4.1, Required Approvals to Hold Seized Currency." (18) Subsection 9.5.11.6.1.3(1) reworded first sentence to "While income tax investigations may be petitioned before the U.S. Tax Court without prepayment of the taxes, excise tax investigations of interest to CI, as described below in subsection 9.5.11.6.2, generally are not contested before the U.S. Tax Court." (19) Subsection 9.5.11.6.6(1) added USC references to (a), (b), and (c). (20) Subsection 9.5.11.7(2) updated "the dispatching of a SA" to "dispatching an SA". (21) Added subsection 9.5.11.9(8) "For more information, see the IRS Criminal Investigation Voluntary Disclosure Practice website." (22) Removed subsection 9.5.11.9.1(6) "Part II also requires that the taxpayer check the affirmative statement, before the signed jurat, that solidifies their actions to their tax noncompliance was willful. Failure to check the box will result in an automatic denial into the Voluntary Disclosure Practice and no appeals or reinstatements will be granted." (23) Subsection 9.5.11.9.5(1) updated to "CI-HQ-GO employees will evaluate disclosures to determine if the information provided is truthful and complete." (24) Subsection 9.5.11.10.1(1) updated the IRM and CFR reference titles. (25) Subsection 9.5.11.10.3(2) reworded "When assisting TIGTA, CI SA's accompanying IRS personnel" to "When CI SA's assisting TIGTA are accompanying...." (26) Subsection 9.5.11.11.2(1) updated to current procedures. (27) Subsection 9.5.11.11.3(5) changed "will exceed" to "exceeds". (28) Subsection 9.5.11.11.4(2) updated to "Director, SIT, ATTN: Witness Security Coordinator with a CC to the Undercover Program Manager (UPM) for your field office." (29) Subsection 9.5.11.11.4.3(2) updated business unit name and added "with a CC to the UPM for your field office." (30) Subsection 9.5.11.11.4.4(2) updated business unit name. (31) Subsection 9.5.11.11.4.4(3) updated business unit name and replaced "disapproved" with "denied". (32) Subsection 9.5.11.11.5(1) updated business unit name. (33) Subsection 9.5.11.11.5(8) updated business unit name and added "with a CC to the UPM for your field office." (34) Subsection 9.5.11.11.6(8) updated business unit name and added "with a CC to the UPM for your field office." (35) Subsection 9.5.11.11.7(1) updated to current procedures. (36) Removed subsection 9.5.11.11.7(2). (37) Subsection 9.5.11.11.7(5) (renumbered to (4)) updated business name. (38) Subsection 9.5.11.11.8, updated "WSC - Witness Security Coordinator" to "field representative" in all applicable paragraphs. (39) Subsection 9.5.11.11.9(3) updated "VW - victim witness coordinator" to "field office representative." (40) Removed subsection 9.5.11.11.9.1(2) "The VW coordinator maintains a list of resources and services to be considered when evaluating the needs of eligible individuals." (41) Removed subsection 9.5.11.11.9.3, Recordkeeping Requirements. (42) Removed subsection 9.5.11.11.9.4, Victim/Witness Protection Coordinator in accordance with the cancellation of Treasury Directive 55-01. (43) 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 9.5.11 dated February 24, 2025. Audience Criminal Investigation Effective Date (11-19-2025) Justin H. Campbell Acting Deputy Chief, Criminal Investigation for Guy A. Ficco Chief, Criminal Investigation

# Program Scope and Objectives

9.5.11.1 (11-19-2025) Program Scope and Objectives Purpose: This section details investigations categorized as other specialized investigations. The topics outlined in this section are: Bribery & Undue Influence, Forcible Rescue of Seized Property, Offers In Compromise, Wagering, Excise Tax, Collateral Investigations, Probation Revocation Investigations, Voluntary Disclosure Practice, Armed Escorts Assignments, Protection and Maintenance of Informants and Witnesses. 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: All Criminal Investigation employees. Contact Information: To recommend changes to this IRM email *CI-HQ-IRM.

# Background

9.5.11.1.1 (11-19-2025) Background The authority to enforce federal laws is derived from a variety of statutes. These statutes may assign the enforcement of any given law to a particular department such as the Treasury Department, an agency of a department such as the IRS, or simply state that the enforcement falls to the legal arm of the government, the Department of Justice. Criminal Investigation has operational and investigative strategies. Criminal Investigation's strategies are classified in terms of: Initiatives in which Criminal Investigation participates. Priorities within the program area. Schemes encountered in the program areas. Other situations to which the special agent should be sensitive when conducting an investigation.

# Authority

9.5.11.1.2 (02-06-2024) Authority See IRM 9.1.2, Authority, for the delegated authority relating to IRM 9.5.11, Other Investigations.

# Roles and Responsibilities

9.5.11.1.3 (11-19-2025) Roles and Responsibilities The Director, Financial Crimes owns this IRM and is responsible for: Providing program oversight. Maintaining and overseeing updates to this IRM. 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. 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. Utilizing their business units efficiently and effectively to accomplish the strategies and mission of IRS and Criminal Investigation. Reviewing and approving any updates to this IRM before they are published. 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, Title 18, and/or Title 31 of the United States Code committed in contravention of tax, bank secrecy, or money laundering statutes. An attorney for the government may request special agents to assist in such investigations by a federal grand jury, or to make presentations to a federal grand jury.

# Program Management and Review

9.5.11.1.4 (11-19-2025) Program Management and Review The Director, Financial Crimes will manage this IRM's 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.

# Program Controls

9.5.11.1.5 (11-19-2025) Program Controls The Director, Financial Crimes 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

9.5.11.1.6 (11-19-2025) Acronyms The table lists commonly used acronyms and their definitions: Acronym Definition ATF Bureau of Alcohol, Tobacco and Firearms CI Criminal Investigation CI-HQ-GO Criminal Investigation- Headquarters - Global Operations Policy & Support CIMIS Criminal Investigation Management Information System CSDC Compliance Support, Development and Communication CT Criminal Tax DFO Director, Field Operations DOJ Department of Justice DOJ-OEO Department of Justice Office of Enforcement Operations FBI Federal Bureau of Investigation IM/EP Incident Management/Office of Employee Protection MOU Memorandum of Understanding OIC Offer In Compromise PDT Potentially Dangerous Taxpayer SA Special Agent SAC Special Agent in Charge SB/SE Small Business/Self-Employed SIT Special Investigative Techniques SSA Supervisory Special Agent SSN Social Security Number TIGTA Treasury Inspector General for Tax Administration TIGTA-OI Treasury Inspector General for Tax Administration - Office of Investigations UPM Undercover Program Manager USAO U.S. Attorney's Office WSC Witness Security Coordinator WSP Witness Security Program

# Terms

9.5.11.1.7 (02-06-2024) Terms For the purpose of these guidelines and procedures on protection, the following terms are defined: Witness - Any person who has testified in a judicial proceeding or any person who will clearly become a witness before a federal grand jury or at a trial. When it is not clear that a person will be used as a witness, they will have the same status as an informant. Informant - Any person who supplies the IRS with information regarding violations of the tax laws and related offenses, and such information is being acted upon by the IRS. Informant/Witness - Any person who is already a witness in one investigation but continues to be an informant in another investigation. Risk Assessment Report - The possible danger to other persons or property in the relocation area from the informant or witness or any relocated family member or close associate of the witness or informant, being placed in the program. See below for the information to be included in the Risk Assessment Report. Threat Assessment Report - The possible danger to the witness or informant, as well as members of their family or household and/or their close associates, because of their cooperation in the government's investigation. See below for the information to be included in the Threat Assessment Report when the investigation is under the jurisdiction of the U.S. Attorney or is not under the jurisdiction of the U.S. Attorney. Under the Jurisdiction of the U.S. Attorney - When the U.S. Attorney's Office is involved in an investigation or has become responsible for the prosecution of an investigation, informant and witness protection responsibilities will then fall under the jurisdiction of the U.S. Attorney. In addition, when Criminal Investigation is submitting a Department of Justice Witness Security Program request, Department of Justice-Office of Enforcement Operations policy still requires that the U.S. Attorney's Office be a referring agency. Refer below for procedures to request authorization to place an individual in the Department of Justice Witness Security Program. Not under the Jurisdiction of the U.S. Attorney - Criminal Investigation has the sole responsibility for providing protection for a witness or informant in certain circumstances. These circumstances arise when there exists an immediate danger to the witness or informant, the witness or informant refuses protection under the Department of Justice Witness Security Program, or the witness or informant does not qualify for protection under the Department of Justice Witness Security Program.

# Related Resources

9.5.11.1.8 (11-19-2025) Related Resources IRM 5.8, Offer in Compromise. IRM 8.23, Offer in Compromise. IRM 9.1.3, Criminal Statutory Provisions and Common Law. IRM 9.3.1, Disclosure. IRM 9.4.1, Investigation Initiation. IRM 9.4.9, Search Warrants, Evidence, and Chain of Custody. IRM 9.4.12, Arrests. IRM 9.4.12.7, Arrests in Forcible Rescue Investigations. IRM 9.5.2, Grand Jury Investigations. IRM 9.5.13, Civil Considerations. IRM 9.7.12.4.1, Required Approvals to Hold Seized Currency. IRM 9.11.1.4.1.4, Confidential Expenditures for Protection and Maintenance of Witnesses and Informants. IRM 10.2.9, Occupant Emergency Plan. IRM 20.1.2, Failure to File/Failure to Pay Penalties. IRM 25.5, Summons.

# Bribery and Undue Influence

9.5.11.2 (11-19-2025) Bribery and Undue Influence Soliciting information or influencing an IRS employee in their official capacity is explicitly prohibited by statute. This section discusses investigations of bribery and investigations of Executive Branch employees who try to influence the action of IRS employees.

# Elements of Offer to Bribe

9.5.11.2.1 (02-24-2025) Elements of Offer to Bribe The principal elements of a bribe are corruptly promising, offering, or giving of a thing of value to an officer or an employee of the United States, or anyone acting on behalf thereof, for the purpose of influencing their official conduct. Offering a bribe and giving a bribe are distinct ways to violate federal bribery statutes, but the offer and payment must occur on separate occasions to constitute different crimes. Regardless of the occasion, the statute is violated when a person offers, promises, or gives a thing of value to an officer or employee of the United States as part of a quid pro quo - with the intent to receive something of value in exchange for an action in violation of lawful duty.

# Investigation of Attempted Bribery or Solicitation of a Bribe by Internal Revenue Service Employees

9.5.11.2.2 (11-19-2025) Investigation of Attempted Bribery or Solicitation of a Bribe by Internal Revenue Service Employees The Treasury Inspector General for Tax Administration (TIGTA) and the Federal Bureau of Investigation (FBI) investigate allegations of bribery, including attempted bribery, of IRS employees and investigations where IRS employees are suspected of soliciting or receiving bribes. Investigative authority also includes investigations where non-IRS personnel are alleged to have solicited or received bribes while employed by the IRS. TIGTA investigates all charges of attempted bribery of IRS employees. TIGTA should notify Criminal Investigation (CI) of any attempt to bribe IRS personnel when the bribe attempt may have tax related issues within CI jurisdiction. This notification will be done when TIGTA determines that the tax investigation or other action by CI will not interfere with or affect the investigation of the attempted bribery. When there has been an allegation of an acceptance of a bribe, CI may work a joint investigation with TIGTA by inquiring into the attempted evasion of income tax as to the amount of bribe received and any other possible tax violations that pertain to the alleged bribe.

# Attempted Bribery

9.5.11.2.3 (11-19-2025) Attempted Bribery Except when executing search and/or arrest warrants, when a special agent (SA) is offered a bribe, or believes that an offer will be made, they shall: Attempt to hold the matter in abeyance by avoiding any statement or implication about whether they will accept the bribe. Immediately report the matter, by telephone, to TIGTA and to their Supervisory Special Agent (SSA). Submit, as soon as possible, a memorandum to TIGTA detailing the full circumstances concerning the matter; the SA will route the memorandum as directed by TIGTA or their representative on a case-by-case basis. Avoid any unnecessary discussion of the investigation and cooperate with TIGTA in the investigation.

# Attempted Bribery during the Execution of a Search or Arrest Warrant

9.5.11.2.3.1 (02-06-2024) Attempted Bribery during the Execution of a Search or Arrest Warrant If a bribe offer occurs during the execution of a search or arrest warrant, the SA should prepare a sworn statement as to what was said by the offeror. The SA should establish, from the words and conduct of the offer or, that their intent was that of offering a bribe to a SA. The SA should be able to testify about the conduct of the parties, their conversations, and any transactions that took place. If during an arrest the bribe offer is made by someone other than the person under arrest, the individual making the offer should also be placed under arrest and charged with offering a bribe. If the offer is made by someone already under arrest, additional charges for offering the bribe should be recommended against that individual. If money has been handed to the SA, they should make a list of the serial numbers and denominations in the presence of at least one other SA and note any other distinguishing features. The SA should then put the money in an envelope or in some other suitable container and seal it in a way that the seal will have to be broken to get to the contents. The SA should take the container to the Asset Forfeiture Coordinator for safekeeping. The cashier or cashier's representative must keep the container in the exact condition in which it was received. The SA should explain the chain of custody procedure to the cashier or cashier's representative so the chain of custody will be preserved. If currency and/or other valuables have been passed on to the SA, the SA should adhere to proper evidentiary procedures. CI will notify TIGTA of the bribe offer as soon as possible.

# Attempted Bribery in Grand Jury Investigations

9.5.11.2.3.2 (11-19-2025) Attempted Bribery in Grand Jury Investigations If an allegation or overture of bribery is made during a grand jury investigation, CI will inform TIGTA of the allegation or overture as well as the name of the attorney for the government assigned to the investigation. The information provided in the initial report should be limited to the information detailed above in subsection IRM 9.5.11.2.3.1. CI will inform the attorney for the government of the incident and relate that the matter has been reported to TIGTA. TIGTA will contact the attorney for the government regarding the allegation or overture. Any subsequent investigation by TIGTA will be coordinated with the attorney for the government and CI.

# 26 USC 7217 - Prohibition on Executive Branch Influence Over Taxpayer Audits and Other Investigations

9.5.11.2.4 (02-24-2025) 26 USC 7217 - Prohibition on Executive Branch Influence Over Taxpayer Audits and Other Investigations 26 USC 7217 makes it unlawful for senior members of the executive branch to request an IRS employee to conduct or terminate an audit or investigation. The prohibition applies to both direct requests and requests made through an intermediary. As there are limited exceptions to this prohibition, each request must be evaluated individually. Any employee receiving any such request shall report the incident to TIGTA.

# 26 USC 7212(b) - Forcible Rescue of Seized Property

9.5.11.3 (11-19-2025) 26 USC 7212(b) - Forcible Rescue of Seized Property CI has the responsibility for conducting investigations involving forcible rescue or dispossession of property seized under the Internal Revenue laws, except property seized by the Bureau of Alcohol, Tobacco, and Firearms (ATF). Theft of government property, including seized property which has been adjudicated as government property and seized property which has been turned over to the U.S. Marshal Service in a libel proceeding, falls within the jurisdiction of the FBI. The essential elements of forcible rescue of seized property in 26 USC 7212(b) are: Property was lawfully seized pursuant to Title 26. Knowledge by an individual that the property had been seized pursuant to Title 26. The individual forcibly took, or attempted to forcibly retake, the property without the consent of the United States (U.S.).

# 18 USC 2233 - Rescue of Seized Property

9.5.11.3.1 (11-19-2025) 18 USC 2233 - Rescue of Seized Property A rescue of seized property prosecution recommendation may be made if: There has been a seizure, levy, or other taking, which is sufficient to put the individual on notice that the property is under process of seizure for taxes. There is a retaking by physical force, stealth, or in any other manner, that indicates a willful defiance of the legal process. The essential elements of rescue of seized property, 18 USC 2233 are: Property that was seized or detained by an officer or other person under authority of any revenue law of the United States. Knowledge by the defendant that the property has been seized and that removal is unlawful. Forcible and willful removal, or attempt to remove, the property from the dominion and control of the government.

# Forcible Rescue Investigations

9.5.11.3.2 (02-24-2025) Forcible Rescue Investigations Investigations interpreting forcible rescue under both 26 USC 7212(b) and 18 USC 2233 permit prosecution against any individual who rescues or dispossesses, or attempts to rescue or dispossess, property that the government has lawfully seized. By current practice, determination of whether an alleged forcible rescue is to be investigated by CI or the FBI depends on whether the property was taken before or after it was adjudicated government property. Before undertaking an investigation, the SA should first determine if it is to be handled by CI, as set forth above in subsection 9.5.11.3. If the investigation is within CI jurisdiction, the SA should initially determine whether the property had been validly seized under the USC, and then determine whether it was forcibly rescued or an attempt to forcibly rescue had been made. The underlying seizure must be valid on its face before it can be considered a forcible rescue investigation under 26 USC 7212(b) or 18 USC 2233. A seizure valid on its face will generally support a rescue conviction even if the seizure could be invalidated by a court. During a forcible rescue it should be shown the person retaking the property had knowledge of the valid seizure or of the fact the property was in the possession of the government. It is not a defense that the person retaking the property claims to be the real owner or claims the property was seized by mistake. A person's remedy is judicial, not self-help. To determine whether the property has been validly seized: Examine the file relating to the seizure and obtain certified copies of all the documents that give legal basis to the seizure. Interview all officers, employees, or other persons that have knowledge of the circumstances that led up to the seizure and/or those that relate to the actual seizure. Establish that a notice of seizure was attached to the property. "Forcible" does not necessarily mean actual physical violence to an officer. It includes threatening language and/or conduct intended to intimidate the revenue officer to make them stop the performance of their official duty. It has also been held that a forcible rescue under 26 USC 7212(b) includes the use of force against property, such as the breaking of a bank window, the removal of the IRS seal on a safe deposit box, and the removal of the box and its contents from the bank or trespassing on a car dealer's lot and removing seized vehicles. To determine whether there has been a forcible rescue or an attempted forcible rescue, the SA should: Interview all individuals who witnessed the incident to determine the facts that led up to and pertain to the actual seizure and whether any threatening language, as well as a description of any menacing gestures, instruments, or weapons were used during the forcible rescue. Obtain any instruments or weapons used by the assailant and get the names and addresses of witnesses who can identify them. Establish what knowledge the subject had that the property was under seizure when the forcible rescue was committed or attempted. Determine, in consultation with IRM 9.4.12.7, Arrests in Forcible Rescue Investigations, whether the subject should be arrested immediately or at a later date.

# 26 USC 7212(a) - Corrupt or Forcible Interference

9.5.11.3.2.1 (02-24-2025) 26 USC 7212(a) - Corrupt or Forcible Interference It is illegal to corruptly or forcibly interfere with the administration of the Internal Revenue Code pursuant to 26 USC 7212(a). The statute provides two different ways to commit the offense. First, the statute prohibits anyone from trying to interfere with government personnel engaged in the administration of internal revenue laws. The essential elements to prove this violation are: -Corruptly, by force, or threat of force, -Endeavoring, -To intimidate or impede an officer or employee of the U.S. acting in an official capacity under Title 26. Second, the statute prohibits anyone from trying to obstruct or impede the due administration of internal revenue laws. The essential elements to prove this violation are: -Corruptly, by force, or threat of force, -Endeavoring, -To obstruct or impede the due administration of the internal revenue laws. In either scenario, the threat of force includes a threatening letter or communication. This section provides for the punishment of threats or threatening acts against agents of the IRS, officers, or employees of the United States and/or members of the families of such persons due to the performance by such agents or officers or employees of their official duties. To prove that a subject endeavored to obstruct or impede the due administration of the internal revenue laws, there must be a nexus between the conduct and targeted governmental tax-related proceedings, such as an investigation, an audit, or other targeted administrative action. The nexus requires a relationship in time, causation or logic with the proceeding; in other words, the proceeding must be pending at the time the subject engaged in the obstructive conduct or, at the least, be reasonably foreseeable to the subject. The due administration of the internal revenue code does not include interference with routine, day-to-day work of the IRS, such as the review of tax returns. "Corruptly" means the subject acted with intent to secure an unlawful advantage or benefit for themselves or someone else. For example, an offer of a bribe or a passing of a bribe to an IRS employee for the purpose of influencing the performance of their official duties is corrupt interference with the administration of federal laws.

# 18 USC 111 - Assault, Resisting, or Impeding Certain Officers or Employees

9.5.11.3.2.2 (11-19-2025) 18 USC 111 - Assault, Resisting, or Impeding Certain Officers or Employees Although there is some overlap between 18 USC 111 and 26 USC 7212(a), the latter is broader because it includes the use of force or threats of bodily harm against an officer or employee of the United States acting in their official capacity under the Internal Revenue laws and/or any member of their family. Under 26 USC 7212(a), a threat of force is chargeable only as a misdemeanor even if it consists of pointing a rifle at the agent. 18 USC 111 makes it an offense to assault, resist, oppose, impede, intimidate, or interfere with officers or employees designated under 18 USC 1114, Protection of officers and employees of the Unites States, (including IRS employees), and provides a much more severe punishment when the act is committed with a deadly or dangerous weapon. Investigations under 18 USC 111 have not required proof of knowledge of the official capacity of the person assaulted.

# Investigative Responsibility

9.5.11.3.2.3 (02-24-2025) Investigative Responsibility TIGTA has primary responsibility over broad-based, systemic attempts to corruptly interfere with or impede tax administration generally, and/or any actions designed to harass IRS employees or interfere with activities or functions of IRS personnel. This could include the filing harassing liens designed to intimidate, influence, tamper with, or retaliate against IRS employees and their family, or other related persons such as witnesses and informants, as well as the filing of fictitious Forms 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, on public officials not directly involved in tax administration. Also included are acts which collectively constitute a broad-based, systematic attempt to corruptly interfere with or impede tax administration generally, as opposed to a substantive tax offense. CI has investigative responsibility over 26 USC 7212(a) corrupt interference allegations that involve substantive tax violations of non-employees or interference with the activities within the responsibility of CI. CI also has investigative responsibility for forcible rescues under 26 USC 7212(b). There are instances in which jurisdictional overlap may occur between TIGTA and CI. In these instances, it is essential that TIGTA and CI management communicate effectively in order to avoid the duplication of investigative efforts and facilitate joint investigations when appropriate. All reports of assaults or threats against IRS employees must be forwarded directly to or through appropriate supervisory channels to TIGTA. CI will assist TIGTA in urgent or emergency situations. TIGTA will evaluate the situation. If it is determined that the deployment of TIGTA personnel is not required, TIGTA may request assistance from CI to conduct the investigation of the alleged threat or assault and will be provided with a copy of the investigative report. In emergency forcible interference situations where an employee is in imminent danger of physical harm, CI will respond immediately. When an assault or threat occurs during an armed escort or during execution of search, seizure, or arrests warrants, CI may take appropriate enforcement action, such as placing the attacker under arrest. CI will promptly notify TIGTA and provide documentation concerning the incident and the action taken. TIGTA will determine what investigation by TIGTA is warranted and will initiate appropriate processing of Potentially Dangerous Taxpayer (PDT) determinations.

# Reporting the Incident

9.5.11.3.2.4 (11-19-2025) Reporting the Incident When an employee believes they have been assaulted, threatened, or harassed, the employee should personally visit or telephone the servicing TIGTA office as soon as practicable to report the circumstances of the incident. The employee should furnish the taxpayer's full name and Social Security Number (SSN) and Employer Identification Number (EIN), if appropriate.

# Reporting Assaults, Threats, or Forcible Interference Against IRS Employees

9.5.11.3.2.5 (11-19-2025) Reporting Assaults, Threats, or Forcible Interference Against IRS Employees Employees must report to TIGTA all assaults, threats, or forcible interference against them in the course of their official duties and all assaults or threats against members of their family when made to impede the performance of the employee's official duties. Employees should report these incidents by telephone or in person to their local TIGTA office as soon as possible after they occur.

# Interference Investigations

9.5.11.3.2.6 (11-19-2025) Interference Investigations Interference investigations may arise quite suddenly during a seizure or some other enforcement, levy, or collection action. The information pertaining to the incident will be promptly reported directly to the SSA and the Special Agent in Charge (SAC). The SAC will continue to monitor the investigation because of the hazard posed to the investigating officer and because of the impact these investigations have on the enforcement system of the IRS. CI is responsible for investigating instances of interference when there is no threat or assault. However, when an assault or threat occurs during a CI armed escort assignment or during the execution of a search, seizure or arrest warrant, CI may take appropriate enforcement action, such as placing the attacker under arrest. CI will promptly notify TIGTA and provide documentation concerning the incident and the action taken. TIGTA has the primary responsibility to investigate instances involving assaults upon and threats to IRS employees. TIGTA will determine what investigation is warranted and will initiate appropriate procession of the PDT system. The SA's will fully cooperate with TIGTA and furnish all pertinent information. The SA should prepare a comprehensive memorandum of activity and diagram, photograph, or videotape the premises where the assault, menacing gestures, and/or threatening language occurred.

# Potentially Dangerous Taxpayer System

9.5.11.3.2.7 (11-19-2025) Potentially Dangerous Taxpayer System The PDT system identifies taxpayers who pose a threat to the safety of IRS employees and their family when the employee's official duties may require personal contact with such taxpayer. The designation of a taxpayer as a PDT must be based upon verifiable evidence or information. The information must be relevant to tax administration, i.e., there must be some type of current IRS activity in which the taxpayer is involved. There must also be an identifiable SSN or EIN. To be included in the PDT system, the taxpayer must have met one or more of the following criteria: Taxpayers who physically assault employees or employees' immediate families. Taxpayers who attempt to intimidate or threaten employees or their families through specific threats of bodily harm, a show of weapons, the use of animals or through other specific means, i.e., stalking. Persons who are active members of groups that advocate violence against IRS employees or against federal employees where advocating such violence could be understood to threaten the safety of IRS employees and impede the performance of IRS duties. Taxpayers who have committed acts set forth in any of the preceding criteria, but whose acts have been against employees of other governmental agencies. Taxpayers who are not classified as PDTs through the above criteria, but who have demonstrated a clear propensity toward violence within a 10-year period immediately preceding the time of classification as potentially dangerous. However, where there is only an isolated act of violence, the facts and circumstances underlying the single episode should be considered for its nexus to employee safety before designating the taxpayer as a PDT. The PDT indicator appears on documents generated to Collection, Examination, Taxpayer Service, and CI personnel. The PDT indicator does not appear on correspondence sent to the taxpayer. TIGTA is responsible for conducting investigations on all PDT referrals and forwarding the findings to the IRS Incident Management/Office of Employee Protection (IM/EP). The Office of Privacy, Policy and Compliance is responsible for the management and administration of the PDT database. The IM/EP office is in Detroit and is under the direction of Small Business/Self-Employed (SB/SE) Director of Compliance Area 6. The Director of Compliance Area 6 makes all PDT determinations after reviewing TIGTA's investigative reports. If a local IRS executive does not concur with the Director of Compliance's determination, the matter is referred to General Legal Services for reconsideration. General Legal Services is responsible for making the final determination. For more information, see the Potentially Dangerous Taxpayer SharePoint site.

# Offers in Compromise

9.5.11.4 (02-06-2024) Offers in Compromise An accepted Offer in Compromise (OIC) is a legally binding agreement between the IRS and a taxpayer and is enforceable by either party. The IRS, like any business, encounters situations where an account receivable cannot be collected in full or there is a dispute regarding what is owed. It is accepted business practice to resolve collection and liability issues through compromise. The laws relating to OIC's are set forth in: 26 USC 7121, Closing agreements. 26 USC 7122, Compromises. 26 USC 7123, Appeals dispute resolution procedures. 26 USC 7206(5), Compromises and closing agreements. An OIC overview and procedural guidance may be found in IRM 5.8, Offer in Compromise, and IRM 8.23, Offer in Compromise. Guidance specific to indicators of taxpayer fraud as it relates to OIC may be found in IRM 5.8.12, Independent Administrative Review.

# Criminal Investigation Responsibility

9.5.11.4.1 (02-06-2024) Criminal Investigation Responsibility CI's responsibility regarding OIC pertain to offers with the following factors: Offers containing false or fraudulent representations. Offers involving joint investigations by CI with other IRS operating divisions in which the criminal aspects have been completed. Offers made while criminal proceedings are pending. SA's should acquaint themselves with the contents of the sections of the USC dealing with offers in compromise and the pertinent sections of IRM 8.23.

# Alleged Fraudulent Offers

9.5.11.4.2 (02-24-2025) Alleged Fraudulent Offers An allegation involving a potentially fraudulent OIC may be referred to CI by an IRS civil operating division. This referral may be made using established fraud referral procedures once indications of fraud have been identified regarding a false representation of a material matter made in or in connection with an OIC. The concealment of income and/or property, false and/or intentional misstatements, or falsifying and/or destroying records in connection with any OIC may result in criminal penalties. The principal elements of fraudulent OIC are: The subject willfully. In connection with any compromise or offer of compromise. Either (i) concealed from the United States property belonging to the taxpayer, estate of a taxpayer, or any other person liable for the tax due; (ii) received, withheld, destroyed, mutilated, or falsified any book, document, or record of the taxpayer or any other person liable for the tax due; or (iii) made a false statement relating to the estate or financial condition of the taxpayer. Making a false statement relating to the estate or financial condition of the taxpayer or other person liable in respect to the tax due. CI will investigate, report, and process OIC related fraud referrals in the same manner as other tax-related fraud referral investigations, see IRM 9.5.11.4.5, and IRM 5.8.4, Investigation. The customary standard for establishing willfulness and intent is applicable for OIC fraud related tax investigations. The standard for these elements and the applicable criminal statutory provisions are set forth in IRM 9.1.3, Criminal Statutory Provisions and Common Law. Note: The Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) requires the IRS to automatically accept an OIC if a decision has not been reached within 24 months of its receipt. IRS cannot hold an OIC open indefinitely pending a decision regarding a potential criminal investigation. Investigations of concealment involve identifying all assets belonging to the subject or to any other person liable in respect to the tax due. Investigations involving the receipt, withholding, destruction, mutilation, or falsification of any book, document, or record are investigated in the same manner as any other tax fraud investigation by gathering evidence to document the commission of the fraudulent act, that the act was committed willfully, and with the intent to defraud the government. The techniques used to investigate fraudulent OIC are similar to those used in investigations involving violations of 18 USC 1001, False Statements, and 18 USC 1621, Perjury generally. See IRM 9.1.3.4.10, and IRM 9.1.3.4.16, for more information.

# Offers in Compromise in Closed Criminal Investigations

9.5.11.4.3 (11-19-2025) Offers in Compromise in Closed Criminal Investigations OIC's involving joint investigations with other IRS operating divisions in which the criminal aspects have been completed will be examined solely by the responsible operating division. Except as noted in paragraph 2 below, the territory manager of the civil operating division will, after completion of the examination, refer the entire file to the SAC for concurrence or comment when all the following conditions exist: A civil fraud penalty or negligence penalty are involved. The offer involves an investigation in which the SA has written a final prosecution report and recommended the assertion of a civil fraud penalty. The civil operating division contemplates recommending acceptance of the offer. If the sole issue presented in the OIC is the ability to pay, a fraud referral to CI will not be made. The SAC should indicate their concurrence with the recommended disposition of the OIC by memorandum and return the entire file to the civil operating division for processing. If the SAC does not concur and no agreement can be reached with the civil operating division as to the disposition of the OIC, the matter should be elevated to the Director, Field Operations (DFO), and the respective operating division's area director to resolve any differences.

# Offers in Compromise Made in Pending Criminal Investigations

9.5.11.4.4 (02-24-2025) Offers in Compromise Made in Pending Criminal Investigations If an SA or SSA is contacted regarding the submission of an OIC on an open criminal investigation, the SSA should discuss the matter with the Fraud Technical Advisor, civil manager, and Criminal Tax (CT) Counsel to appropriately balance the civil and criminal aspects of the case. A determination must be made regarding how to best proceed and whether a referral is warranted or if parallel proceedings should ensue. TIPRA requires the IRS to automatically accept an OIC if a decision has not been reached within 24 months of receipt of the OIC. IRS cannot hold OICs open indefinitely pending a decision regarding the potential criminal investigation. See IRM 5.8.4, Investigation.

# Offers in Compromise Reports

9.5.11.4.5 (11-19-2025) Offers in Compromise Reports Reports relating to OIC in joint investigations, in which the criminal aspects have been closed and the SAC concurs with the disposition recommended by the civil operating division, will be returned to the referring division along with a memorandum of concurrence for further processing. If the SAC does not concur with the recommended disposition of the OIC from the referring division and an agreement cannot be reached, the report will be forwarded along with a memorandum outlining the issues to the DFO for resolution.

# Wagering

9.5.11.5 (02-06-2024) Wagering Each SAC is responsible for identifying noncompliance in the wagering tax area. The SAC shall maintain liaison with local and state law enforcement officials to keep current with wagering enforcement problems in their field office and to identify violators who warrant action by CI. In all such contacts, IRS personnel shall adhere to existing disclosure provisions, particularly, 26 USC 4424, Disclosure of wagering tax information, and 26 USC 6103, Confidentiality and disclosure of returns and return information. See IRM 9.3.1, Disclosure. Because of limited resources, CI will focus its primary enforcement efforts at independent initiation and development of investigations against important operators and situations involving widespread noncompliance. Investigations developed by local and state authorities will not be adopted for criminal investigation unless they present instances of flagrancy or situations where there is high potential. Information, which lacks criminal potential for CI, will be referred to SB/SE Compliance Programs for further screening for possible civil tax collection potential. There are special disclosure restrictions regarding wagering investigations. See IRM 9.3.1, Disclosure.

# Coordination with the United States Attorney

9.5.11.5.1 (02-24-2025) Coordination with the United States Attorney Department of Justice (DOJ), Tax Division has taken the position that wagering excise or occupational tax investigations are not generally high priority investigations. The SAC will meet with the U.S. Attorney's Office (USAO) to discuss these types of wagering tax investigations to determine if they are prosecutable under DOJ, Tax Division standards. Disclosure of information for this purpose is permissible under 26 USC 4424. The attorney for the government should be informed that any information gleaned from data subject to 26 USC 4424 must be used only for the administration or civil or criminal enforcement of Title 26 offenses, and that such information may not be used for intelligence or prosecutorial purposes such as the enforcement of gambling offenses set forth in Titles 18, 26, and 31 (not all inclusive) of the USC or any other non-tax administration purpose.

# Civil Wagering Taxes And Penalties

9.5.11.5.2 (11-19-2025) Civil Wagering Taxes And Penalties Wagering taxes include three types of "excise taxes." The applicable taxes are: 26 USC 4401, Imposition of tax - Wagering excise tax, applicable to the acceptor of wagers (principal). 26 USC 4411, Imposition of tax - Special tax, applies to both the acceptor and the receiver of wagers (agent). 26 USC 4412, Registration - Wagering registration on Form 11-C, Occupational Tax and Registration Return for Wagering, is required of anyone who has to pay the special tax.

# 26 USC 4401 - Wagering Excise Tax

9.5.11.5.2.1 (02-24-2025) 26 USC 4401 - Wagering Excise Tax 26 USC 4401 imposes an excise tax on wagers. The excise tax on wagers authorized under state law is 0.25 percent of the amount wagered. The excise tax on wagers that are not authorized under state law is 2 percent of the amount wagered. Where both authorized and unauthorized wagers are involved, the 0.25 percent rate will apply only to those wagers which are authorized under state law. The remaining (or unauthorized) wagers will be taxed at 2 percent. 26 USC 4401, wagering excise tax, is applicable to the acceptor of wagers (principal) while 26 USC 4411, the special tax, applies to both the acceptor and the receiver of wagers (agent). In addition, pursuant to 26 USC 4401(c), an individual may become liable for the excise tax in the event that they are liable for the special tax, as an agent for a principal, and fail to disclose the identity of their principal. 26 USC 4412 provides that each person required to pay a special tax under 26 USC 4411 shall register with the designated IRS official in charge of the IRS territory office where the wagering business is conducted, using Form 11-C.

# Definitions of Wagering Terms

9.5.11.5.2.1.1 (11-19-2025) Definitions of Wagering Terms Wager—The term "wager" means any wager with respect to a sports event, or a contest placed with a person engaged in the business of accepting such wagers; any wager placed in a wagering pool with respect to a sports event or a contest, if such pool is conducted for profit; and any wager placed in a lottery conducted for profit. Lottery—The term "lottery" includes the numbers game, policy, and similar types of wagering. The term does not include: Any game of the type in which the wagers are placed, the winners are determined, and the distribution of prizes or other property is made in the presence of all persons placing wagers. Any drawing conducted by an organization exempt from tax under 26 USC 501, Exemption from tax on corporations, certain trusts, etc., and 26 USC 521, Exemption of farmers' cooperatives from tax, if no part of the net proceeds derived from such drawing is a benefit to any private shareholder or individual.

# Elements of Wagering Tax Violations

9.5.11.5.2.1.2 (11-19-2025) Elements of Wagering Tax Violations Wagering tax violations are subject to criminal prosecution under 26 USC 7203. The elements of this offense are: The wagering activity must be subject to the wagering tax laws (26 USC 4421). Failure of the person to register and pay the special tax before accepting the wager and/or failure of the person to file wagering excise tax returns and pay tax. Evidence to prove that the person willfully failed to comply with the law. In addition to proving the above elements, the government must prove affirmative acts that indicate a willful intent to evade or defeat the tax to sustain a violation of 26 USC 7201. Wagering tax violations may also be charged under 26 USC 7201. Proof of willfulness is not required for a violation under 26 USC 7262 which provides a $1,000 to $5,000 fine for any wagering activity when a person is liable for the special tax but fails to pay it.

# Amount of Wager

9.5.11.5.2.1.3 (11-19-2025) Amount of Wager In determining the amount of any wager, all charges incident to the placing of such wager shall be included. However, if the taxpayer establishes, in accordance with regulations prescribed by the Secretary or their delegate, that an amount equal to the tax has been collected as a separate charge from the person placing such wager, the amount so collected shall be excluded.

# Persons Liable for Wagering Excise Tax

9.5.11.5.2.1.4 (11-19-2025) Persons Liable for Wagering Excise Tax Every person required to pay the excise tax imposed by 26 USC 4401 shall keep a daily record showing the gross amount of all wagers for which they are liable in addition to all other records required pursuant to 26 USC 6001, Notice or regulations requiring records, statements, and special returns. An agent or employee shall keep a daily record of wagers received, commissions retained, and amount turned over to their principal. The records required to be maintained by principal and agent shall at all times be open for inspection by revenue officers. The records shall be maintained for a period of at least three years from the date the wager was received. Monthly returns of the excise tax on wagers must be filed on Form 730, Monthly Tax Return for Wagering. The taxes are due and payable to the designated operating division, without notice from the IRS, on or before the last day of the month following that for which it is made. Each person who is engaged in the business of accepting wagers shall be liable for and shall pay the tax on all wagers placed with them. Each person who conducts a wagering pool or lottery shall be liable for and shall pay the tax on all wagers placed in such pool or lottery. A person is engaged in the business of accepting wagers if they routinely accept wagers for which they assume the risk of profit or loss depending upon the outcome of the event or contest with respect to the wager accepted. To be engaged in the business of accepting wagers, a person need not be engaged in the business to the exclusion of all other activities or even primarily engaged. Courts have ruled that a single transaction does not constitute engaging in the business of wagering unless additional evidence reveals otherwise. However, a single wagering transaction made under circumstances that indicate it is made in the usual course of business may make the person liable for the special tax. The chance for successful prosecution is better if there is evidence the person accepted several wagers and competent witnesses are available to testify as to the passage of money and its acceptance as wagers.

# Exclusions from Wagering Excise Tax

9.5.11.5.2.1.5 (11-19-2025) Exclusions from Wagering Excise Tax No excise tax shall be imposed on: Any wager placed with or placed in a wagering pool conducted by a pari-mutuel wagering enterprise licensed under state law. Any wager placed in a coin-operated device or on any amount paid in lieu of inserting a coin, token, or similar object to operate such a device. Any wager placed with the state or with its authorized employees or agents in a sweepstakes, wagering pool, or lottery conducted by that state agency acting under the authority of state law.

# Territorial Extent of Wagering Excise Tax

9.5.11.5.2.1.6 (02-24-2025) Territorial Extent of Wagering Excise Tax The tax imposed by 26 USC 4401 applies only to wagers which are: Accepted in the United States, and Placed by a person who is in the United States (i) with a person who is a citizen or resident of the U.S., or (ii) in a wagering pool or lottery conducted by a person who is a citizen or resident of the U.S.

# 26 USC 4411 - Wagering Special Tax

9.5.11.5.2.2 (11-19-2025) 26 USC 4411 - Wagering Special Tax 26 USC 4411 imposes a special tax of $500 per year to be paid by each person who is liable for the tax under 26 USC 4401 or is engaged in receiving wagers for or on behalf of any person so liable. In states where wagers are authorized, the special tax will be $50 per year. However, to qualify for the $50 rate, all wagers accepted must be specifically authorized by the state where they were accepted. The application of 26 USC 4411 may be illustrated by the following examples: "A" is engaged in the business of accepting horse race bets and employs 10 persons to receive, on their behalf, wagers that are transmitted by telephone. "A" also employs a secretary and a bookkeeper. "A" and each of the 10 employees who receive wagers by telephone on "A's" behalf of are liable for special tax. The secretary and bookkeeper are not liable for the special tax unless they also receive wagers for "A." "B" operates a numbers game and has an arrangement with 10 persons who are employed in such capacities as bootblacks, elevator operators, news dealers, etc., to receive wagers from the public on their behalf. "B" also employs "C" to collect the wagers received from the 10 persons and to deliver such wagers to "B." "C" performs no other services for "B." "B" and the 10 persons who receive wagers on their behalf are liable for the special tax. "C" is not liable for the special tax since they are not engaged in receiving wagers for "B." The special tax imposed by 26 USC 4411 must be paid before an individual or firm engages in accepting wagers. The special tax is computed as of the first day of July each year or the first day that wagers are accepted. In the former investigation, the special tax shall be computed for one year but, in the latter, it shall be prorated from the first day of the month in which wagers were accepted, to and including the 30th day of June.

# Wagering Registration

9.5.11.5.2.3 (11-19-2025) Wagering Registration 26 USC 4412 provides that each person required to pay a special tax under 26 USC 4411 shall register with the designated service official in charge of the IRS territory where the wagering business is conducted. In the event a firm or company conducts the wagering business, the names, and places of residence of the persons constituting the firm or company shall be registered. Form 11-C, Occupational Tax and Registration Return for Wagering, is used for registration and requires: The name and place of residence of taxpayer. Whether they are liable for the excise tax. Each place of business where the wagering activity is carried on. The name and place of residence of each person who is engaged in receiving wagers for them. Whether they are engaged in receiving wagers for or on behalf of any person subject to the excise tax. The name and place of residence of each such person.

# Civil Fraud Penalties

9.5.11.5.3 (11-19-2025) Civil Fraud Penalties See IRM 20.1.2, Failure to File/Failure to Pay Penalties, for penalties relating to failure to file tax returns and failure to pay taxes.

# Processing Wagering Tax Information

9.5.11.5.4 (11-19-2025) Processing Wagering Tax Information The SAC will ensure that leads involving major customers of bookmakers are followed up for income tax purposes. Income tax information obtained by a SA during a wagering investigation will be summarized on Form 3949, Information Report Referral, and submitted to their SSA who will forward the lead to the Lead Development Center (LDC). See IRM 9.4.1, Investigation Initiation. In determining whether information received during wagering investigations has tax consequences, data reported on tax returns and results of prior investigations may need to be considered. If tax returns or other data are not readily available, the information may be placed in a pending status until the tax returns are obtained. Upon receiving the requested returns, the SSA will forward the information item to the SAC for processing. The SAC may defer acting on leads involving customers until the criminal investigation against the bookmaker is concluded. The SAC, in determining when to act on these leads, should consider such factors as the civil and criminal statute of limitations as well as the effect IRS action may have on pending investigations.

# Criminal Investigations of Wagering Excise Statutes

9.5.11.5.5 (11-19-2025) Criminal Investigations of Wagering Excise Statutes Primary enforcement efforts in the wagering tax area shall be aimed at the independent initiation and development of criminal investigations against major operators and financiers along with situations involving widespread noncompliance. IRS efforts will strive to promote balanced enforcement with respect to investigations of wagering occupational, wagering excise, and income tax violations on identified subjects. Generally, a major wagering operation is one comprised of five or more individuals who conduct, finance, manage, supervise, direct, or own all or part of a gambling business and meet one or more of the following criteria: Has a daily gross of over $2000. Conducts business at more than one location. Actively handles lay-off bets. Is a principal of the operation. Is notorious or powerful with respect to local criminal activity. Investigations not meeting the criteria may be investigated and recommended for prosecution only if they are associated with and are simultaneously submitted for prosecution as a package with an investigation meeting the criteria. The most frequently used criminal statutes in wagering tax violations are: 26 USC 7201, Willful attempt to evade or defeat the payment of wagering tax. 26 USC 7203, Willful failure to file return or supply information. 26 USC 7262, Failure to pay special wagering tax.

# Venue and Statute of Limitations on Wagering Taxes

9.5.11.5.6 (11-19-2025) Venue and Statute of Limitations on Wagering Taxes Violation of 26 USC 7262, which provides a maximum penalty of $5,000 for not paying the special tax imposed by 26 USC 4411, is committed in the judicial district where the wager was accepted. Therefore, venue lies in the judicial district where the wager was accepted without regard to the location of the territory office. The statute of limitations regarding both excise and occupational wagering taxes, 26 USC 7201 or 26 USC 7203, is 6 years from the date of the last overt act or statutory due date of the return, whichever is later. However, the statute of limitations for failing to keep records or supply information under 26 USC 7203 is only 3 years, not 6 years. Collateral violations related to wagering, such as filing false claims, conspiracy, and false statements, may also incur penalties prescribed by 18 USC 287, False, fictitious, or fraudulent claims, 18 USC 371, Conspiracy to commit offense or to defraud Unites States, and 18 USC 1001, Statements or entries generally, respectively. 26 USC 4424 was intended to remove any constitutional challenges regarding enforcement of the wagering taxes resulting from improper disclosure of wagering tax information.

# Investigative Techniques Used in Wagering Investigations

9.5.11.5.7 (11-19-2025) Investigative Techniques Used in Wagering Investigations Investigations of wagering tax violations usually require the surveillance of violators and localities to obtain evidence of the underlying wagering activity. When appropriate, this evidence can be used to obtain probable cause for issuance of search warrants. In the affidavit for a search warrant, the SA must state that IRS records were searched, and by whom, for the wagering tax stamp. See IRM 9.4.9, Search Warrants, Evidence, and Chain of Custody, for information concerning affidavits for search warrants. If during the investigation, a SA participates in any type of game which requires continuous play and is exempt from wagering excise tax (i.e., blackjack, poker, craps or roulette), the accountability for amounts wagered, won or lost, will be determined at the conclusion of play. The computation will be made by comparing the amount on hand at the conclusion of the wagering activity to the amount at the outset of play. Winnings on wagers placed by SA's may be treated the same as other profits which are received by the government in ongoing undercover operations. If winnings are to be held for use as evidence, the SA will follow procedures for the safekeeping, control, and disposition of seized currency as discussed in IRM 9.7.12.4.1, Required Approvals to Hold Seized Currency.

# Excise Tax

9.5.11.6 (11-19-2025) Excise Tax An excise tax is a duty imposed upon the manufacture, sale, or consumption of commodities within the country, and upon certain occupations. Some taxes are merely regulatory while others are imposed for both regulatory and revenue generating purposes. Most excise taxes, however, are levied exclusively for the purpose of generating revenue.

# Excise and Income Taxes Distinguished

9.5.11.6.1 (11-19-2025) Excise and Income Taxes Distinguished Income taxes are based on net income or net profits and are computed on a graduated scale. Excise taxes are not computed on a graduated scale and may be based upon any of the following factors: Selling price of merchandise or facilities. Services sold or used. Number, weight, or volume of units sold. Nature of occupation.

# Tax Period

9.5.11.6.1.1 (11-19-2025) Tax Period Certain excise tax returns are required to be filed on either a fiscal year or calendar year basis. In general, excise tax returns are filed on a calendar quarter year basis. Income tax returns are required to be filed on either a fiscal year or calendar year basis.

# Additional Taxes and Penalties

9.5.11.6.1.2 (11-19-2025) Additional Taxes and Penalties Assessments of additional or delinquent excise taxes are referred to as "additional taxes." In income tax investigations, such assessments are known as "deficiencies." There are many types of civil penalties specifically applicable to excise tax investigations. Civil penalties in income tax investigations are limited to three types: delinquency, negligence, and fraud. See IRM 9.5.13, Civil Considerations.

# Court Appeals

9.5.11.6.1.3 (11-19-2025) Court Appeals While income tax investigations may be petitioned before the U.S. Tax Court without prepayment of the taxes, excise tax investigations of interest to CI, as described below in subsection 9.5.11.6.2, generally are not contested before the U.S. Tax Court. Challenges to such excise tax investigations generally are made to either the U.S. Court of Claims or the U.S. District Court, and then only upon prepayment of some amount of outstanding tax.

# Excise Tax Categories

9.5.11.6.2 (02-06-2024) Excise Tax Categories The excise tax categories of interest to CI include: Manufacturers excise taxes: Automotive and related items (gasoline, gasohol sales, gasoline sales used for gasohol, and tires). Coal from underground and surface mines. Recreational equipment such as firearms (pistols, revolvers, other firearms, shells, and cartridges) and sporting goods (fishing equipment, bows, arrows and related equipment). Occupational taxes: Wagering. Brewers. Retail liquor dealers. Retail dealers in beer, Wholesale dealers in beer. Limited retail dealers. Facilities and services: Communications (local and toll telephone service and teletypewriter service). Transportation (transportation of persons by air, inland waterways users fuel, and transportation of property). Heavy truck and trailer retailer taxes: Truck parts and accessories installations. Truck chassis or body. Truck trailer. Semitrailer chassis or body. Miscellaneous excise taxes: Seabed mining. Environmental taxes. Highway motor vehicle use tax. Foreign insurance policies. Wagering taxes. Liquor taxes. Tobacco taxes. Excise taxes on alcohol, tobacco, and firearms are not under the jurisdiction of IRS. Those items are taxed under 26 USC 5001-5872. Responsibility for the enforcement of excise taxes on alcohol, tobacco, machine guns, and certain other firearms is vested exclusively with the DOJ, ATF.

# Excise Tax Investigations

9.5.11.6.3 (11-19-2025) Excise Tax Investigations Excise tax returns, unlike those for income taxes, do not lend themselves to analysis to determine the possible existence of tax violations. The information contained in quarterly excise tax returns on Form 720, Quarterly Federal Excise Tax Return, is limited to the kind of tax, the gross tax, the credit for overpaid tax in prior returns, and the net tax due. Excise tax investigations related to false or fraudulent returns usually result from referrals following field audits of taxpayers' books and records. As violations applicable to excise taxes often occur simultaneously with income tax offenses, field audits conducted by the operating division in income tax matters often disclose violations with respect to excise taxes. Referrals in such investigations often relate to both excise and income tax violations. Investigations of offenses involving willful failure to file excise tax returns, or willful failure to collect and pay over excise taxes, are usually based upon referrals from the civil operating divisions. Excise tax violations are also disclosed through surveys conducted by CI and from information obtained by SA's during their investigation of income tax offenses. As most excise tax offenses are committed in conjunction with income tax violations, investigation of both types of violations usually arises from the same sources.

# Techniques of Excise and Income Tax Investigations Compared

9.5.11.6.4 (11-19-2025) Techniques of Excise and Income Tax Investigations Compared Although the criminal penalties for most excise tax violations are imposed by the same Title 26 sections that relate to income taxes, the nature of the evidence needed to sustain prosecution of excise tax violations differs in many respects from that required in income tax investigations. Excise tax is based on specifically enumerated articles or services, whereas income tax is based strictly on income. For this reason, the established methods for determining income in income tax investigations may be inadequate to sustain a criminal prosecution for evasion of the excise tax on specifically enumerated articles or services. Under certain circumstances the specific item method of proving income may be effectively used in excise tax investigations, especially if adequate records are maintained by the taxpayer. Any other method of proving income may be used if the circumstances are such that the evidence developed will serve to establish or buttress proof of a violation of the excise tax on the specifically enumerated articles or services involved. In general, the investigative techniques applicable to income tax investigations may be used in excise tax investigations.

# 26 USC 6862 - Jeopardy Assessment in Excise Tax Investigations

9.5.11.6.5 (11-19-2025) 26 USC 6862 - Jeopardy Assessment in Excise Tax Investigations 26 USC 6862 provides that if the secretary believes the collection of any tax (other than income tax, estate tax, gift tax, and the excise taxes imposed by Chapters 41, 42, 43, and 44) under any provision of the Internal Revenue laws will be jeopardized by delay, they should, whether or not the time otherwise prescribed by law for making a return and paying such tax has expired, immediately assess such tax (together with all interest, additional amounts, and additions to the tax provided for by law).

# Criminal Penalties for Excise Tax Violations

9.5.11.6.6 (11-19-2025) Criminal Penalties for Excise Tax Violations Criminal penalties for most violations of excise taxes are imposed by the same USC sections that relate to income taxes and cover offenses such as: 26 USC 7203, Willful failure to file a return, pay tax, supply information, or keep records. 26 USC 7202, Willful failure to account for, collect, and pay over a particular tax. 26 USC 7201, Willful attempts to defeat the tax in any manner. The USC also provides specific penalties that are only applicable to the various excise taxes. The various criminal penalties are enumerated in IRM 9.1.3, Criminal Statutory Provisions and Common Law. For example, 26 USC 7215, Offenses with respect to collected taxes. and 26 USC 7512, Separate accounting for certain collected taxes, etc., relate to offenses involving collected taxes and cover noncompliance with an official notice to collect and deposit "trust fund" taxes.

# Collateral Investigations

9.5.11.7 (02-06-2024) Collateral Investigations A request for collateral investigation from one CI field office to another should be specific as to the information and data needed and should include a statement of all facts and background information considered necessary or useful in making the desired inquiries. In determining whether to request a collateral investigation, consideration should be given to the feasibility of communicating essential background information, as well as to the scope of the inquiries that must be made. If knowledge of a complex set of circumstances is a prerequisite or if extensive inquiries must be made, dispatching an SA is generally preferable to requesting a collateral investigation. A request for a collateral investigation will be addressed to the SAC of the field office where the desired information is thought to be available. The request will bear the originating SA's signature, telephone number, and the signature of the SSA of the originating field office authorized to approve such requests. A collateral investigation can be made either electronically or by conventional mail or express mail services. In all instances, the request will be submitted through the SSA. Whether electronically, by mail, or express service, the request should include the mailing address to be used by the responding office. If the requesting field office wants the response to go directly to a post of duty, the following format at the conclusion of the request is suggested: Signature of originating SA, Originating SA's' phone number, Approved, Signature, Title, Mail reply to, Name, PO Box or street and number, City, State, Zip Code. A reply to a request for collateral investigation will be addressed to the SAC of the field office that made the request. It should bear the signature and the telephone number of the SA who made the collateral investigation. The reply and any accompanying exhibits or schedules will be mailed (or express serviced, if appropriate) to the SAC of the requesting field office. If all or part of the response can be made electronically, the responding field office should include the pertinent information in the electronic transmission with electronic copies to the respective officials. A request for a collateral investigation should be complied with expeditiously, within 30 calendar days if possible. The requesting office should be promptly notified in any instance in which it becomes apparent that the request cannot be complied with within 60 calendar days after receipt. If a collateral investigation relates to one or more investigation(s), the investigation number or numbers must be shown in the request for the collateral investigation, as well as in the reply. The names of individuals, corporations, partnerships, and other business or taxable entities will be typed in capital letters whenever used in requests for a collateral investigation, replies thereto, and related correspondence. When requesting a collateral investigation, the official of the initiating or requesting field office with authority to obligate funds for the payment of the collateral summons will do so at the estimated payment level. See IRM 25.5, Summons. The transmittal letter accompanying the summons should indicate the authority level of obligation of the approving official. The requesting field office will forward a completed Form 2039, Summons, with all information provided except for the time and place for appearance and the official before whom the witness is to appear. The requesting field office, as appropriate, will also forward an envelope(s) addressed to the last known address(es) of any noticee(s). In the event the replying field office believes the Form 2039 to be incomplete, they should communicate this information to the requesting field office. With concurrence, the replying field office may prepare a revised Form 2039, or the requesting field office may prepare and forward another Form 2039, as appropriate. In the event the replying field office prepares a revised Form 2039, that field office should observe the authority level of obligation as stated in the transmittal letter unless otherwise authorized by the requesting field office. If the official of the receiving field office determines prior to third-party compliance with the summons that the anticipated costs will exceed the obligated amount for which the approving official has authority, they will advise the requesting field office of the need for an approval from an official with higher obligation authority. When the official of the field office serving the summons in coordination with the issuing official of the requesting field office determines the summons has been satisfactorily complied with, the summonsed documents will be submitted to the requesting field office along with the original summons. A copy of the summons will be retained by the replying field office. Third parties who are summonsed will submit bills through the serving official to the official in the requesting field office who originally authorized the summons. If the actual bill exceeds the obligating authority of the approving official, it will be that official' s responsibility to obtain subsequent approval at the required level. The issuing official will review the bill for accuracy and reasonableness and then certify the bill for payment. See IRM 25.5, Summons. The bill will then be forwarded to the field office budget officer for payment processing. For additional information concerning summonses issued in connection with collateral investigations. See IRM 25.5, Summons. See IRM 9.5.2, Grand Jury Investigations, regarding collateral investigations in grand jury investigations.

# Probation Revocation Investigations

9.5.11.8 (11-01-2011) Probation Revocation Investigations When information is received during the period of probation or supervised release from other operating divisions, the attorney for the government, the U.S. Probation officer, or other sources indicating that a convicted subject of a criminal investigation is not in compliance with the conditions of their probation, CI should contact the USAO to advise that revocation of probation or supervised release may be necessary. Once a decision has been made to seek revocation, CI should assist the USAO and U.S. Probation Officer in obtaining or providing any necessary testimony and documentation. If the decision is made to investigate the defendant for violating their conditions of probation or supervised release, time should be charged to the original investigation number. If the court finds that the defendant violated a condition of probation or supervised release, the court may continue probation (with or without extending the terms), modifying the conditions, or revoke probation and impose the defendant's original sentence. Upon revocation of probation or supervised release, Criminal Investigation Management Information System (CIMIS) must be updated. Sentenced violations in CIMIS should reflect 18 USC 3565. The status of the investigation in CIMIS should reflect "Revocation of Probation Before Civil Action" or "Revocation of Probation After Civil Action". The terms of probation and sentencing will also require updating in CIMIS.

# Voluntary Disclosure Practice

9.5.11.9 (11-19-2025) Voluntary Disclosure Practice The Voluntary Disclosure Practice is a long-standing practice of the IRS that provides taxpayers with criminal exposure a means to come into tax compliance and potentially avoid criminal prosecution. The Voluntary Disclosure Practice is a compliance option for taxpayers who have committed tax or tax-related crimes and have criminal exposure due to their willful violation of the law. If the violation of the law was not willful, taxpayers should consider other options including correcting past mistakes by filing amended or past due returns. A voluntary disclosure will be considered along with all other factors in determining whether criminal prosecution will be recommended. A voluntary disclosure does not guarantee immunity from prosecution. The Voluntary Disclosure Practice creates no substantive or procedural rights for taxpayers. Taxpayers cannot rely on the fact that other similarly situated taxpayers may not have been recommended for criminal prosecution. CI's determinations, including but not limited to determinations concerning timeliness, completeness, truthfulness, rejection, and revocation decisions, are not subject to any administrative or judicial review or appeal process. The Voluntary Disclosure Practice is not available to taxpayers with illegal source income. Income from activities determined to be legal under state law but illegal under federal laws is considered illegal source income for purposes of the CI Voluntary Disclosure Practice. A voluntary disclosure occurs when the communication is truthful, timely, and complete. The practice also requires taxpayers to: Cooperate with the IRS in determining their tax liability and compliance reporting requirements. Cooperate with the IRS in investigating any professional enablers who aided in the noncompliance. Submit all required returns, information returns, and reports for the disclosure period. Make good faith arrangements with the IRS to pay in full, the tax, interest, and any penalties determined by the IRS to be applicable. A disclosure is timely if it is received before: The IRS has commenced a civil examination or criminal investigation of the taxpayer or has notified the taxpayer that it intends to commence such an examination or investigation. The IRS has received information from a third party (e.g., informant, other governmental agency, or the media) alerting the IRS to the taxpayer's noncompliance. The IRS has acquired information directly related to the noncompliance of the taxpayer from an enforcement action (e.g., search warrant, summons, grand jury subpoena). For more information, see the IRS Criminal Investigation Voluntary Disclosure Practice website.

# Voluntary Disclosure Process

9.5.11.9.1 (11-19-2025) Voluntary Disclosure Process All voluntary disclosures must meet the requirements contained in subsection 9.5.11.9. Taxpayers must utilize Form 14457, Voluntary Disclosure Practice Preclearance Request and Application, to participate in the Voluntary Disclosure Practice. For detailed information on how to complete Form 14457, taxpayers should review the IRS Criminal Investigation Voluntary Disclosure Program website. Form 14457 is submitted to CI in two parts. Part I – Preclearance Request is submitted to request preclearance. Preclearance involves supplying key information for CI to determine if the taxpayer is eligible to make a voluntary disclosure, including establishing if the unreported income is from legal sources and that the timeliness requirements are met. CI will provide the taxpayer with written notification of whether the preclearance request is approved or denied. After receiving written confirmation of preclearance, the taxpayer must submit Part II – Voluntary Disclosure Application within 45 days. One additional 45-day extension may be granted upon written request. Part II cannot be submitted without first obtaining preclearance and a case control number in the written confirmation of preclearance. Part II requires a narrative, signed under the penalties of perjury by the taxpayer (and their spouse if making a joint disclosure), with specific facts that detail the complete story of the willful noncompliance. The narrative must address the taxpayer's personal and professional background. The narrative must identify all professional advisors that rendered services to the taxpayer from the inception of the noncompliance. Additionally, the narrative must provide the whole story with all favorable and unfavorable facts including the entire history of noncompliance from the inception through the present. Instructions for Form 14457 provide guidance for taxpayers in preparing narratives. Any submission that does not contain a narrative statement of facts including all elements addressed in the instructions to Form 14457 will be considered incomplete. Taxpayers who fail to submit complete narratives that include every element addressed in the instructions to Form 14457 will be given an opportunity to supplement their submissions within 14 days of notice by an incomplete letter. CI will notify taxpayers who fail to submit complete narratives within 14 days by letter that their voluntary disclosure was not preliminarily accepted. CI will review Part II of Form 14457 and determine if the taxpayer may participate in the Voluntary Disclosure Practice. If approved to participate, CI will provide the taxpayer with a Preliminary Acceptance Letter and forward the Form 14457 to a civil section of the IRS. Once the case is assigned, an examiner will contact the taxpayer. For additional guidance and definitions to complete the Form 14457, please see the IRS Criminal Investigation Voluntary Disclosure Program website.

# Designated Criminal Investigation Employees

9.5.11.9.2 (11-19-2025) Designated Criminal Investigation Employees All Voluntary Disclosures are submitted to and processed by CI-Headquarters-Global Operations Policy & Support (CI-HQ-GO). Upon receipt of a Form 14457 – Part I, Preclearance Request, the assigned CI-HQ-GO employees will input the request into CIMIS, assigning a voluntary disclosure number to the request. The CI-HQ-GO employee will review the request to verify all items are complete and every question is answered. If the taxpayer meets the definition of timely and the preclearance request is complete, the CI-HQ-GO employee will issue a preclearance letter to the taxpayer, advising them to submit Part II of Form 14457 - Voluntary Disclosure Application within 45 days. Upon receipt of Part II of Form 14457, the CI-HQ-GO employee will review the disclosure. If all items are complete and meet eligibility requirements, a preliminary acceptance letter will be issued to the taxpayer. Once preliminary acceptance is granted, CI will forward the disclosure to Compliance Support, Development and Communication (CSDC) for further civil processing to the appropriate business operating division. An examiner assigned to the case will contact the taxpayer with an initial contact letter. Note: When numbering an investigation within CIMIS, the system does not cross check the voluntary disclosure listing within CIMIS to determine if a voluntary disclosure application exists for the taxpayer. SA's must run a national query search to determine if a taxpayer has submitted a voluntary disclosure application. It is strongly recommended that SA's run a national query search before numbering any taxpayer, to verify that taxpayer has not submitted a voluntary disclosure. Application of a voluntary disclosure is a factor to be considered when recommending prosecution for the taxpayer.

# Responding to Taxpayer Inquiries

9.5.11.9.3 (11-19-2025) Responding to Taxpayer Inquiries In responding to inquiries concerning the IRS voluntary disclosure practices, all IRS employees will refer to subsection IRM 9.5.11.9. Employees will provide the taxpayer with their title, name, and email address. Employees should direct taxpayers and representatives to Form 14457, Voluntary Disclosure Practice Preclearance Request and Application. If the taxpayer requests further information, refer the taxpayer to the CI-HQ-GO office. All employees who receive questions from taxpayers and representatives regarding the status of a preclearance request or preliminary acceptance should instruct them to send an email to the Voluntary Disclosure Program at vdp@ci.irs.gov. Taxpayers and representatives with questions about completing any portion of Form 14457 may contact CI-HQ-GO personnel by emailing vdp@ci.irs.gov.

# Disqualifying Factors

9.5.11.9.4 (11-19-2025) Disqualifying Factors If a taxpayer answers "yes" to any of the following questions on the Form 14457 – Part I, the taxpayer may be ineligible from participating in the Voluntary Disclosure Practice. Has the IRS notified you, your spouse or any related entities of an examination or criminal investigation? Are you, your spouse or any related entities under criminal investigation by the IRS? Are you, your spouse or any related entities under criminal investigation by any law enforcement authority? Do you, your spouse or any related entities have income sourced from an illegal activity? (The IRS voluntary disclosure practice does not apply to taxpayers with illegal sources of income.) If a taxpayer makes any false statement as to any material matter on any part Form 14457, then the taxpayer may be ineligible from participating in the Voluntary Disclosure Practice or may have eligibility revoked. Taxpayers are required to comply with U.S. law for all tax years following the disclosure period and timely file returns according to standard filing procedures. Taxpayers that made any prior voluntary disclosure will be subject to enhanced review by CI to determine whether accepting another voluntary disclosure violates the requirement of compliance following the disclosure period. If the taxpayer is not eligible to make a voluntary disclosure, CI will send a letter informing them that they were not preliminarily accepted into the Voluntary Disclosure Practice, or that preliminary acceptance has been revoked.

# Evaluating the Disclosure

9.5.11.9.5 (11-19-2025) Evaluating the Disclosure CI-HQ-GO employees will evaluate disclosures to determine if the information provided is truthful and complete. If research reveals potentially disqualifying information, the application will be denied, and the taxpayer will be provided with a declination letter. If research reveals no disqualifying information and the disclosure is complete, CI will preliminarily accept the voluntary disclosure and will refer the case to civil for further civil processing.

# Transmitting the Voluntary Disclosure to Compliance Support, Development and Communication

9.5.11.9.6 (11-19-2025) Transmitting the Voluntary Disclosure to Compliance Support, Development and Communication Once a preliminary acceptance letter has been sent to the taxpayer by CI, CI-HQ-GO personnel will electronically transfer all documentation related to the disclosure to CSDC. If the IRS later determines that the taxpayer has not cooperated fully or has provided materially false information, the matter will be referred back to CI for further evaluation and possible criminal investigation via the fraud referral process.

# Revocation of Voluntary Disclosure

9.5.11.9.7 (02-24-2025) Revocation of Voluntary Disclosure If a taxpayer fails to fully cooperate with the civil examination, the examiner may request CI revoke a taxpayer's preliminary acceptance. If it is determined that the taxpayer provided materially false information, the matter will be referred to CI for criminal evaluation and possible criminal investigation via the fraud referral process. If an examiner requests revocation of preliminary acceptance, a Request for Revocation of Preliminary Acceptance memo will be sent to CI. If CI concurs with the request, CI will issue a Revocation Letter. If a CI SA or civil examiner discovers that a taxpayer made materially false statement(s) on the Form 14457, the agent/examiner may request revocation of preliminary acceptance by writing a memo to the senior analyst assigned to Voluntary Disclosure Practice outlining the facts and circumstances surrounding the alleged false statement(s). If after review of the agent/examiner's memo, the senior analyst agrees with the revocation recommendation, the senior analyst will direct the revocation request, along with the memo, to the Director, Financial Crimes, for final approval. If approved, CI will notify the taxpayer/representative informing them of the revocation.

# Record Keeping

9.5.11.9.8 (09-17-2020) Record Keeping All voluntary disclosure requests are recorded in CIMIS and assigned a voluntary disclosure CIMIS number. CI will maintain documents relating to voluntary disclosures according to standard document retention procedures.

# Armed Escort Assignment

9.5.11.10 (02-24-2025) Armed Escort Assignment The TIGTA-Office of Investigations (TIGTA-OI) has the primary responsibility to evaluate and conduct all armed escorts of IRS employees. CI has the primary responsibility for the protection of the IRS Commissioner. TIGTA-OI can seek the assistance of CI on armed escorts. If TIGTA requires the armed escort assistance of CI, the TIGTA SAC will forward the request in writing to the appropriate CI DFO for concurrence. Upon approval by the respective DFO, TIGTA will then coordinate with the proper CI office regarding the armed escort assistance. When CI is assigned to assist on an armed escort, it will be TIGTA's responsibility for enforcement assessments and all administrative requirements. CI will number the armed escort in CIMIS in accordance with established procedures to account for time spent assisting TIGTA. Armed escort requests received directly by CI from IRS employees/management should direct the referring IRS employee/management to the nearest TIGTA-OI office. Note: It should be noted that when numbering an armed escort within CIMIS the system does not cross check the investigations within CIMIS to determine if there is a current criminal investigation ongoing.

# Armed Guard Assignment

9.5.11.10.1 (11-19-2025) Armed Guard Assignment IRM 10.2.9, Occupant Emergency Plan, contains IRS requirements and responsibilities for developing occupant emergency plans for offices and facilities occupied by the IRS in accordance with 41 CFR 102-74, Facility Management. SA's may be assigned as armed guards to protect government property in emergency situations where normal safeguards are not available. This might include guarding unusually large amounts of currency receipts prior to deposit, guarding against forcible rescue of seized property, or other guard details resulting from catastrophic situations.

# Armed Escort Assignment Considerations

9.5.11.10.2 (11-01-2011) Armed Escort Assignment Considerations When SA's receive an armed escort assignment, they should meet with the appropriate TIGTA personnel to discuss the facts of the request. It is TIGTA's responsibility to assess the risk of the armed escort on which CI is assisting; however, TIGTA's risk assessment should be confirmed by CI. Security considerations and checks the assisting CI agent(s) should discuss and verify with the responsible TIGTA personnel include, but are not limited to: Integrated Data Retrieval System (IDRS) file check for a PDT code. Criminal records check. Registered weapons check. Local uniformed police assistance. Special weapons and protective clothing needs. Medical service availability. Prisoner transportation needs. Property protection needs. Treasury Enforcement Communication System (TECS) checks for other agency assault investigations, fugitive status, etc. Note: The National Crime Information Center (NCIC), State and Local Criminal History Files, are available through the Interstate Identification Index (III) (Criminal History Files). These files may be used only in the administration of criminal justice. Therefore, this information cannot be disseminated to other IRS operating divisions.

# Understanding Role

9.5.11.10.3 (11-19-2025) Understanding Role Representatives from both functions should become familiar with applicable procedures and responsibilities so that, during the armed escort, each representative understands their role. When CI SA's assisting TIGTA are accompanying IRS personnel who are attempting to make a seizure of personal property for payment of delinquent taxes, the SA's must bear in mind that the seizure must be accomplished without the use of force. The primary function of SA's in these assignments is to protect the IRS personnel in the performance of their duties.

# Resistance Encountered

9.5.11.10.3.1 (11-01-2011) Resistance Encountered If resistance is encountered, the SA's involved should instruct the IRS personnel to stop the seizure activity. All IRS personnel should return to their office and report the matter to their respective supervisor(s). When an assault or threat occurs during a CI assisted armed escort, the SA's will take appropriate enforcement action, which may include placing the attacker under arrest. See subsection 9.5.11.3. As TIGTA will be primarily responsible for the armed escort and will likely be present in the event an enforcement action is necessary, TIGTA will determine what, if any, investigation is warranted and will be responsible for initiating the processing of the individual(s) as PDT(s). In instances where an assault or threat occurred during an enforcement action on an armed escort, and CI is not accompanied by TIGTA, CI will promptly notify TIGTA and provide documentation concerning the incident and action taken. During an enforcement action where resistance is encountered, the SAC will review all the facts surrounding the incident and, if circumstances dictate, will consult with CT Counsel regarding obtaining appropriate warrants. See IRM 9.4.12, Arrests. The SAC will keep the DFO, informed as to these matters.

# Threat

9.5.11.10.3.2 (11-01-2011) Threat If, during the armed escort, a threat, but not a physical attack, is made against IRS personnel or the accompanying SA's, the SA's and IRS personnel should leave immediately. TIGTA should then promptly be notified of the threat. After a threat has been made and reported, TIGTA will determine what investigation by TIGTA is warranted and will initiate appropriate processing of PDTs.

# Physical Attack

9.5.11.10.3.3 (11-01-2011) Physical Attack If, during the course of the armed escort, a physical attack is made upon the IRS personnel or the accompanying SA's, the SA's have the authority to place the attacker under arrest for the crime committed in the agents' presence. See IRM 9.4.12, Arrests. The safety of all IRS personnel involved should be considered before the arrest is made. Since the armed escort will likely be at the request of TIGTA, TIGTA will be aware or will be made aware of the incident. In the event the attack occurred on an exigent and/or emergency armed escort, where TIGTA has not requested the armed escort, the incident must be reported to TIGTA within three business days. Procedures regarding rescue of seized property are found in IRM 9.4.12, Arrests.

# Protection and Maintenance of Informants and Witnesses

9.5.11.11 (02-06-2024) Protection and Maintenance of Informants and Witnesses Federal agencies have always recognized a duty to protect informants and witnesses from threats or possible danger resulting from their assistance to the government by furnishing information or by testifying on behalf of the government in criminal prosecutions. The DOJ Witness Security Program (WSP) was established pursuant to Title V of the Organized Crime Control Act and the Witness Security Reform Act. Title V grants the Attorney General broad discretionary authority and appropriations to provide for the protection of actual and potential government witnesses in legal proceedings against any person alleged to have participated in an organized criminal activity or other serious offense. The Comptroller General of the United States ruled IRS has the authority to use its appropriations for temporary protection of an informant/witness or a witness until a determination by the DOJ is made that the person qualifies for Title V protection under its WSP. The IRS also has authority to approve all confidential expenditures for other protective arrangements undertaken by the IRS for an informant/witness or a witness who does not qualify for or is refused protection under the DOJ WSP, in an investigation which is not under the jurisdiction of the USAO. The existence of the Title V appropriation precludes the use of a more general appropriation such as that under which the IRS receives operating funds. Special Investigative Techniques (SIT) oversees the responsibilities of the CI Witness Security Coordinator (WSC). In this capacity, SIT coordinates all IRS protective arrangements and relocations as the central contact point for field, DOJ, and HQ functions.

# Department of Justice Protection

9.5.11.11.1 (09-09-2004) Department of Justice Protection The responsibility for the security and maintenance of witnesses and their family is placed with the U.S. Marshals Service. Protection and maintenance will be allowed upon the finding of the Director, Department of Justice-Office of Enforcement Operations (DOJ-OEO) that the proposed witness meets all the following conditions: The person is a qualifying witness in a specific investigation in process or during or after a grand jury proceeding. Evidence exists that indicates the life of the witness or a member of the witness' family or household is in immediate jeopardy. Evidence in possession indicates it would be advantageous to the federal interest for DOJ to protect the witness and/or a family or household member.

# Confidential Expenditures for Protection

9.5.11.11.2 (11-19-2025) Confidential Expenditures for Protection Authorized confidential expenditures made for protection and maintenance provided by IRS will only be charged to Sub-Object Class Code (SOC) 9104. See IRM 9.11.1.4.1.4, Confidential Expenditures for Protection and Maintenance of Witnesses and Informants concerning the request for and use of imprest funds and reimbursement procedures for confidential expenditures. Payments to or on behalf of informants or witnesses may not be made for reimbursement for loss of income, personal inconvenience, or any other type of monetary damage suffered, i.e., a distress sale of a business or residence. Sensitive information that could compromise the safety of the informant or witness will not be furnished to Fiscal Management offices. Reimbursement for confidential expenditures may be claimed only through imprest funds for investigative purposes. Reimbursement for these expenditures may not be claimed on travel vouchers.

# Emergency Protection

9.5.11.11.3 (11-19-2025) Emergency Protection Upon receipt by an IRS employee of information alleging a threat or possible danger to a past or present government informant or witness, and/or their family or close associates, the employee will forward the information to the SAC. The SAC will exercise their judgment to decide whether any protective arrangements are necessary and appropriate under the circumstances. In the event an informant or witness, and/or their immediate family or close associates, may be in immediate danger, the SAC is authorized to provide protective arrangements of a temporary nature, not to exceed seven days, and expend confidential funds up to $10,000. Once the informant or witness is temporarily protected from the immediate danger, the SAC should determine the necessity for long-term protection arrangements. The SAC should consider entering the informant or witness into the DOJ WSP if they have determined that long-term protection is necessary. When making their determination regarding witness protection arrangements, the SAC should refer to the following subsections: IRM 9.5.11.11.5, IRM 9.5.11.11.7, and IRM 9.5.11.11.8. In addition, the SIT WSC may be consulted for assistance. While a final determination for long-term protection arrangements is under consideration and during the period prior to the institution of those arrangements, temporary protection may be necessary. Once the initial seven-day period has lapsed, or the amount of confidential expenditures exceeds $10,000, the SAC will obtain DFO approval to continue to provide temporary protection arrangements. If the confidential expenditures exceed $20,000, Chief, CI, approval is required.

# Investigations under Jurisdiction of the United States Attorney

9.5.11.11.4 (11-19-2025) Investigations under Jurisdiction of the United States Attorney In those situations where the investigation is under the jurisdiction of the USAO, it is incumbent that each USAO, their assistants, and the investigative agency present to DOJ-OEO the request for authorization to place an individual in the WSP. Such requests should be made at the earliest possible time during the investigation process. Therefore, the SAC should provide to the USAO any assistance necessary in developing the request. The SAC will prepare a memorandum and forward it through the DFO, to the Director, Special Investigative Techniques, ATTN: Witness Security Coordinator with a CC to the Undercover Program Manager (UPM) for your field office. The memorandum will contain a brief synopsis of the investigation and the assistance provided by the informant or witness. The memo must also include a Risk Assessment Report and Threat Assessment Report on the informant or witness who is to be protected, and their family members or close associates.

# Risk Assessment Report

9.5.11.11.4.1 (09-09-2004) Risk Assessment Report The Risk Assessment Report will contain the following information: Significance of the investigation. The possible danger to other persons or property in the relocation area from the witness, and/or any relocated family member or close associate of the witness, if they are placed in the program. What alternatives to using the program were considered and why they will not work., Whether or not the prosecutor can secure similar testimony from other sources. What is the importance of the witness' testimony. Whether or not the need for the witness' testimony outweighs the risk of danger to the public.

# Threat Assessment Report

9.5.11.11.4.2 (09-09-2004) Threat Assessment Report The Threat Assessment Report will contain the following information: Brief synopsis of investigation. Description of the criminal organization involved. Illegal activities involved. Detailed information on the threat, whether direct or potential, to the witness, their family, or close associate because of cooperation with the government. Name and identifying data for all individuals who pose a danger to the witness. The witness' association with defendants. The witness' direct involvement in the illegal activity.

# Prisoner Witnesses

9.5.11.11.4.3 (11-19-2025) Prisoner Witnesses For prisoner witnesses, the memorandum will contain only a threat assessment. If the witness candidate is or will be a prisoner, the following information is also required on all persons who have been identified as posing a threat to the witness and who are in or are likely to come into federal custody: Name, Alias, Social security number, Date of birth, Race, Sex, Height, Weight, Color of eyes, Color of hair, Ethnic of origin, Nationality, Offense, Current status (appeal, fugitive, incarcerated). The memorandum prepared by the SAC will be forwarded through the DFO, to the Director, Special Investigative Techniques, ATTN: Witness Security Coordinator with a CC to the UPM for your field office.

# Probationers and Parolees

9.5.11.11.4.4 (11-19-2025) Probationers and Parolees For probationers and parolees, the memorandum will include a brief synopsis of the investigation, and the assistance provided by the informant or witness and should include both a Risk Assessment Report and Threat Assessment Report. If the witness is under state probation or parole, the state must consent to the witness' entry into the program and transfer their supervision to a federal probation officer. It may be necessary for the SA's to obtain specific state documents for proper supervision of state probationers and parolees. Documents needed for state probationers include a pre-sentence or background report detailing: A description of the offense and prior criminal history, the Order of Probation from the court indicating the sentence of probation imposed with signed conditions of release and any other pertinent materials. The circumstances of the offense and prior criminal conviction history, a sentence data record indicating the type and length of sentence imposed by the state court, a signed parole or release certificate, and all available institutional materials such as progress reports and classification materials. The SAC will forward the memorandum through the DFO, to the Director, Special Investigative Techniques, ATTN: Witness Security Coordinator. The Director, SIT, will forward the memorandum, along with their recommendation, to DOJ-OEO. If the request is denied and the SAC desires to recommend other protection arrangements, additional authority is required. The SAC should prepare a memorandum in accordance with subsection IRM 9.5.11.11.7, provided that the individual meets the criteria in subsection IRM 9.5.11.11 to permit the IRS to protect them. The SAC should follow the procedures in IRM 9.5.11.11, if any temporary protective arrangements are necessary.

# Informant/Witness Qualifies for Department of Justice Witness Security Program

9.5.11.11.5 (11-19-2025) Informant/Witness Qualifies for Department of Justice Witness Security Program The Director, SIT, will coordinate the matter with DOJ if the witness appears to qualify for the WSP and advise the SAC through channels of the appropriate action to take to continue or terminate any protective arrangements. A U.S. Marshals Service Inspector will accompany an IRS representative to meet the witness, and/or their adult family members or close associates, to explain the scope of the WSP. The results of this preliminary meeting will be forwarded to the Director, DOJ-OEO, for evaluation and determination. Under the Witness Security Reform Act, the evaluation includes the psychological testing of the witness and all relevant adult family members or close associates by Bureau of Prisons psychologists. A polygraph examination of all WSP candidates who are incarcerated or will be incarcerated is also required. If it is determined the individual is eligible to be enrolled in the WSP, there will be a second meeting with the witness and a Memorandum of Understanding (MOU) will be executed by the witness and the U.S. Marshals Service. Any protection of an individual for whom relocation is being requested remains the responsibility of the IRS until such time as the DOJ-OEO has reviewed the request and approved admission of the witness to the program and the U.S. Marshals Service has had the opportunity to arrange for the safe removal of the witness and their family. Once an individual has been accepted into the WSP and is under the U.S. Marshals Service jurisdiction, no attempts by the SA's or other area or field office personnel will be made to directly contact a protected witness or the U.S. Marshals Service. This restriction also applies to an informant or witness who has been accepted under the IRS Security Program. Any necessary contact will be coordinated through the CI WSC. When the protection agreement for a witness terminates, the SAC will submit a report through the DFO, to the Director, Special Investigative Techniques, ATTN: Witness Security Coordinator with a CC to the UPM for your field office. The report should include the following: Identification of the witness and the exact date the IRS's obligation to provide protection terminated or, in the instance of an extended agreement, the date such obligation is scheduled to end. A summary of the services provided. Significant or unusual events or problems which occurred., Suggestions which would help improve any future protection commitments. Costs of the protection and relocation services provided by category, i.e., lodging, subsistence, and relocation costs, hours expended, etc.

# Investigations Not Under Jurisdiction of the United States Attorney

9.5.11.11.6 (11-19-2025) Investigations Not Under Jurisdiction of the United States Attorney Upon receipt by an IRS employee of information alleging a threat or possible danger to a past or present government informant or witness, and/or their family or close associates, the employee will forward the information to the SAC. The SAC will exercise their judgment to decide whether any protective arrangements are necessary and appropriate under the circumstances. In the event of immediate danger or emergency, the SAC is authorized to provide protective arrangements of a temporary nature not to exceed seven days, as provided in subsection IRM 9.5.11.11.3. When the investigation does not fall under the jurisdiction of the USAO or an informant or witness refuses protection from the DOJ WSP, the SAC shall use their judgment to determine if temporary and/or other protective arrangements are necessary and appropriate. Consultation with the SIT WSC should be sought. In addition, the SAC should also obtain CT Counsel's review of any proposed written protection agreements with an informant or witness. The refusal of an informant or witness to enter the DOJ WSP must be documented. The signature of the informant or witness should be obtained acknowledging their refusal. The SAC is authorized to provide temporary protection for an informant or witness, and/or their family members or close associates, while other protection arrangements are being finalized. The procedures are set forth in subsection IRM 9.5.11.11. For protection arrangements that exceed seven days, the SAC will prepare a memorandum that contains an explanation of the proposed protection arrangement, the specific amounts of confidential expenditures associated with the protection arrangement, a Risk Assessment Report, and a Threat Assessment Report. This memorandum will be forwarded to the DFO, for approval. If the cost exceeds $20,000, the Chief, CI, approval is required. Whenever practical, any informant or witness protected by the IRS should not be protected locally. The DOJ WSP should be recommended to all informants and witnesses requiring long-term protection. If the informant or witness refuses or does not qualify for the DOJ WSP, the IRS will not relocate them. However, informants or witnesses who has received a lump sum payment based upon their cooperation in an investigation may use those funds, at their discretion, to provide for their own personal welfare. SA's are not authorized to commit any funds for compensation and expenses of informants or witnesses and are not authorized to make protective maintenance agreements. Agreements made without authorization may become the personal responsibility of the maker. When the protective agreements for an informant or witness terminate, the SAC will submit a report through the DFO, to the Director, Special Investigative Techniques, ATTN: Witness Security Coordinator with a CC to the UPM for your field office. See subsection 9.5.11.11.

# Risk Assessment Report

9.5.11.11.6.1 (09-09-2004) Risk Assessment Report The Risk Assessment Report will contain the following information: Significance of the investigation. The possible danger to other persons or property in the relocation area of the witness and/or any relocated family member or close associate if the witness is placed in the program. What alternatives to using the program were considered and why they will not work. Whether or not the prosecutor can secure similar testimony from other sources. What is the importance of the witness' testimony. Whether or not the need for the witness' testimony outweighs the risk of danger to the public.

# Threat Assessment Report

9.5.11.11.6.2 (09-09-2004) Threat Assessment Report The Threat Assessment Report will contain the following information to the extent possible: Name, address, place and date of birth, sex, race, citizenship, and any identification numbers, such as SSN, FBI, or police numbers on persons for who protection is requested. All facts and circumstances relating to the threat or danger to the informant or witness, members of their family or household, and/or their close associates. This information should include the complete names and addresses of all individuals known or believed to pose a threat to the informant or witness. Photographs of those individuals should be included, if available. Information and/or evidence being supplied or to be supplied by the informant or witness and the importance of the material. Attach a copy of any arrest record and/or criminal history for the informant or witness or members of their family or household or close associates. Describe the illegal organization and the importance of the role of the defendants and other participants in the organization. All other agencies to which the informant or witness has supplied or is supplying information, and any investigations resulting therefrom. All pending investigations, federal or state, where the witness' testimony may be required. Name of all individuals, informants, or witnesses, who have been provided previous protection in connection with the same investigation; also, the names and locations of any other individuals connected with the investigation that are likely to be placed under the WSP. Realistic estimate regarding the duration of protective measures. Whether or not the informant or witness, a member of their family or household, and/or any close associate appears to qualify for the WSP of the U.S. Marshals Service. Number of members in family and/or household to be protected (name, date and place of birth, and relationship). Name, SSN, date and place of birth, and address of ex-spouse with visitation rights. Assets and liabilities of protectees (property, loans, alimony, support payments, bank accounts, pensions, federal, state, or local taxes, etc.) Medical problems experienced by the informant or witness, any member of their family or household, and/or any close associate, including any history of drug abuse. Employment data (education, job skills, last employments, and employability of family and/or household members). Income from all sources. Whether the informant or witness is receiving or expects to receive money from other state or federal agencies and, if so, how much. If the informant or witness, a member of their family or household, and/or any close associate is incarcerated, when can release be reasonably anticipated. Indicate any parole or probation restrictions of the informant or witness, a member of their family and/or household, and/or any close associate. A narrative report of the detailed debriefing of the informant or witness covering all areas of knowledge the informant or witness may have concerning criminal activity, including matters beyond the scope of the instant investigation in which the informant or witness is to give testimony.

# Protective Arrangements When not Qualified for the Witness Security Program

9.5.11.11.7 (11-19-2025) Protective Arrangements When not Qualified for the Witness Security Program Any protective arrangements undertaken by the IRS for an informant or a witness who does not qualify for the DOJ WSP will require the approval of the Director, SIT, unless the confidential funds requested exceeds $20,000, which will require approval of the Chief, CI. The request for confidential expenditures should follow the requirements stated in IRM 9.11.1.4.1.4, Confidential Expenditures for Protection and Maintenance of Witnesses and Informants. When not approved, the request will be returned through normal channels to the SAC with an explanation for not approving the activity. If it is determined that the IRS will provide other protection arrangements for the informant or witness, the procedures set forth in subsection 9.5.11.11 will be followed. SA's are neither authorized to commit any funds for compensation and expenses of informants or witnesses nor authorized to make protective maintenance agreements. Agreements made without authorization may become the personal responsibility of the maker. When the protection agreement for a witness terminates, the SAC will submit a report through the DFO, to the Director, Special Investigative Techniques, ATTN: Witness Security Coordinator with CC to the UPM of your field office. See subsection 9.5.11.11.

# Protected Informant or Witness Conference

9.5.11.11.8 (11-19-2025) Protected Informant or Witness Conference In all situations where the IRS provides for the protection of an informant or witness, a conference will be held with the person. They will be required to attend and may have legal counsel present if they so desire. A field representative, or their delegate, will also be in attendance to brief the informant or witness of the protection, relocation, and subsistence arrangements being undertaken, the responsibilities of the IRS, and the responsibilities of the informant or witness. It should be made clear to the informant or witness that any protection or subsistence afforded them by the IRS is solely for their physical welfare and no compensation will be made for loss of income, personal inconvenience, or any other type of monetary damage suffered, such as a distress sale of a business or residence. In addition, the field representative will discuss with the informant or witness their past and current individual and/or business tax situation. The field representative, after consulting with the Director, General Legal Services Division of the Office of the Chief Counsel, will obtain from the informant or witness a signed MOU that will reflect those items discussed at the conference and there understanding and agreement with the terms and conditions set out in the MOU.

# Victim/Witness Assistance

9.5.11.11.9 (11-19-2025) Victim/Witness Assistance CI has the responsibility of responding to the needs of victims and witnesses in accordance with Crime Victims' Rights Act, 18 USC 3771, and the Victims' Rights and Restitution Act, 34 USC 20141. The intent of the laws is to ensure that victims and witnesses receive the rights and services enumerated in these statutes as outlined below: Victims' Rights: The right to be reasonably protected from the accused. The right to reasonable, accurate, and timely notice of any public court proceeding or any parole proceeding involving the crime, or of any release or escape of the accused. The right not to be excluded from any such public court proceeding, unless the court, after receiving clear and convincing evidence, determines that testimony by the victim would be materially altered if the victim heard other testimony at that proceeding. The right to be reasonably heard at any public proceeding in the district court involving release, plea, sentencing, or any parole proceeding. The reasonable right to confer with the attorney for the government in the case. The right to full and timely restitution as provided in law. The right to proceedings free from unreasonable delay. The right to be treated with fairness and with respect for the victim's dignity and privacy. The right to be informed in a timely manner of any plea bargain or deferred prosecution agreement. The right to be informed of the rights under the Crime Victims' Rights Act and the services described in section 503(c) of the Victim's Rights and Restitution Act and provided contact information for the Office of the Victims' Rights Ombudsman of the Department of Justice. Services to Victims: DESIGNATION OF RESPONSIBLE OFFICIALS -- The head of each department and agency of the United States engaged in the detection, investigation, or prosecution of crime shall designate by names and office titles the persons who will be responsible for identifying the victims of crime and performing the services described in section (c) at each stage of a criminal case. IDENTIFICATION OF VICTIMS -- At the earliest opportunity after the detection of a crime at which it may be done without interfering with an investigation, a responsible official shall: (1) Identify the victim or victims of a crime. (2) Inform the victims of their right to receive, on request, the services described in section (c). (3) Inform each victim of the name, title, and business address and telephone number of the responsible official to whom the victim should address a request for each of the services described in section (c). DESCRIPTION OF SERVICES -- (1) A responsible official shall: (A) Inform a victim of the place where the victim may receive emergency medical and social services. (B) Inform a victim of any restitution or other relief to which the victim may be entitled under this or any other law and manner in which such relief may be obtained. (C) Inform a victim of public and private programs that are available to provide counseling, treatment, and other support to the victim. (D) Assist a victim in contacting the persons who are responsible for providing the services and relief described in subparagraphs (A), (B), and (C). (2) A responsible official shall arrange for a victim to receive reasonable protection from a suspected offender and persons acting in concert with or at the behest of the suspected offender. (3) During the investigation and prosecution of a crime, a responsible official shall provide a victim the earliest possible notice of: (A) The status of the investigation of the crime, to the extent it is appropriate to inform the victim and to the extent that it will not interfere with the investigation. (B) The arrest of a suspected offender. (C) The filing of charges against a suspected offender. (D) The scheduling of each court proceeding that the witness is either required to attend or, under 1102(b)(4), is entitled to attend. (E) The release or detention status of an offender or suspected offender. (F) The acceptance of a plea of guilty or "nolo contendere" or the rendering of a verdict after trial. (G) The sentence imposed on an offender, including the date on which the offender will be eligible for parole. (4) During court proceedings, a responsible official shall ensure that a victim is provided a waiting area removed from and out of the sight and hearing of the defendant and defense witnesses. (5) After trial, a responsible official shall provide a victim the earliest possible notice of: (A) The scheduling of a parole hearing for the offender. (B) The escape, work release, furlough, or any other form of release from custody of the offender. (C) The death of the offender, if the offender dies while in custody. (6) At all times, a responsible official shall ensure that any property of a victim that is being held for evidentiary purposes be maintained in good condition and returned to the victim as soon as it is no longer needed for evidentiary purposes. (7) The Attorney General or the head of another department or agency that conducts an investigation of a sexual assault shall pay, either directly or by reimbursement of payment by the victim, the cost of a physical examination of the victim which an investigating officer determines was necessary or useful for evidentiary purposes. (8) A responsible official shall provide the victim with general information regarding the corrections process, including information about work release, furlough, probation, and eligibility for each. No cause of action or defense: This section does not create a cause of action or defense in favor of any person arising out of the failure of a responsible person to provide information as required by section (b) or (c) of this section. A field office representative can discuss return information with victims and witnesses in situations which include but are not limited to: When the return or return information relates or may relate to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer which affects or may affect the resolution of an issue in the proceeding or the investigation, SA's are authorized by 26 USC 6103(k)(6), Disclosure by certain officers and employees for investigative purposes, to disclose return information to the extent such disclosure is necessary in obtaining information which may be relevant to a tax investigation, but is not otherwise reasonably available, In situations involving imminent death or physical injury, special agents have the authority and can make immediate determination and subsequent disclosure without contacting the disclosure officer. Note: When CI is engaged in tax administration, 26 USC 6103 imposes severe restrictions on the disclosure of information gathered and prohibits CI from disclosing returns and "return information" in a manner not specifically authorized by the statute. It does not authorize disclosure of "return" and "return information" to the "victim" of the criminal activity, notwithstanding any provision of the victim witness laws. Thus, CI is statutorily barred from complying with the victim notification provisions of 34 USC 20141 in the vast majority of tax administrative investigations. When confronted with the aforementioned, notification is to be provided to CT Counsel.

# Use in Criminal Investigation

9.5.11.11.9.1 (11-19-2025) Use in Criminal Investigation The provisions of 34 USC 20141 may be applied to any investigation in which a victim or witness needs protection or further assistance such as medical care or counseling. For CI purposes, the provisions of 34 USC 20141, will generally come into effect after a primary investigation has been elevated to a subject criminal investigation. In each investigation, the directive may be implemented as long and as often as deemed necessary. It is not limited by a time period.

# Joint Responsibility

9.5.11.11.9.2 (02-06-2024) Joint Responsibility The Chief, CI, the USAO, or the DOJ Attorney responsible for prosecution are designated by 34 USC 20141 as having joint responsibility for applying the provisions of this directive. If the USAO has become involved in an investigation, the responsible official shall be the USAO in whose district the prosecution is pending. If the USAO or the DOJ litigating division has not assumed responsibility for an investigation, the SAC is the responsible official. In all investigations, CI will coordinate its efforts to provide service to victims or witnesses with the USAO. CI should maintain contact with each USAO to facilitate prompt implementation of the directive when necessary. Even when the USAO is the responsible official as defined in the directive, CI is not prohibited from unilaterally providing protection, medical care, or other services to a victim or witness if dictated by circumstances. The USAO should always be notified as soon as possible.