TREASURY DIRECTIVE 15-42
Date: January 21, 2002
Sunset Review: January 21, 2006 Expiration. Date: January 21, 2010
SUBJECT: Delegation of Authority to the Commissioner, Internal Revenue Service, to Investigate Violations of 18 U.S.C. §§1956 and 1957

  1. PURPOSE. This Directive delegates to the Commissioner, Internal Revenue Service (IRS), authority to investigate violations of 18 U.S.C. §§1956 and 1957.
  2. DELEGATION. By virtue of the authority vested in the Secretary of the Treasury by 18 U.S.C. §§981, 1956(e), 1957(e) and the authority delegated to the Under Secretary (Enforcement) by Treasury Order (TO) 101-05, there is hereby delegated to the Commissioner, IRS:
  3. investigatory authority over violations of 18 U.S.C. §§1956 and 1957 where the underlying conduct is subject to investigation under Title 26 or under the Bank Secrecy Act, as amended; or 31 U.S.C.§5311 et. seq. (other than violations of 31 U.S.C. §§5316);
  4. seizure and forfeiture authority over violations of 18 U.S.C. §981 and 31 U.S.C.§5317 relating to violations of:
  5. 31 U.S.C. §§5313 and 5324; and
  6. 18 U.S.C. §§1956 and 1957 which are within the investigatory jurisdiction of IRS pursuant to paragraph 2.a.; and

c. seizure authority relating to any other violation of 18 U.S.C. §§1956 or 1957 if the bureau with investigatory authority is not present to make the seizure. Property seized under 18 U.S.C. §981 where investigatory jurisdiction is solely with another bureau not present at the time of the seizure shall be turned over to that bureau.

  1. FORFEITURE REMISSION. The Commissioner, IRS, is authorized to remit or mitigate forfeitures of property valued at not more than $500,000 seized pursuant to paragraph 2.b.
  2. REDELEGATION. The authority delegated by this directive may be redelegated.
  3. COORDINATION.

a. If at any time during an investigation of a violation of 18 U.S.C. §§1956 or 1957, IRS discovers evidence of a matter within the jurisdiction of another Treasury bureau, to the extent authorized by law, IRS shall immediately notify that bureau of the investigation and invite that bureau to participate in the investigation. The Commissioner, IRS, shall attempt to resolve disputes over investigatory jurisdiction with other Treasury bureaus at the field level.

  1. The Under Secretary (Enforcement) shall settle disputes that cannot be resolved by the bureaus in consultation with the Commissioner, IRS.
  2. With respect to matters discovered within the investigatory jurisdiction of a Department of Justice bureau or the Postal Service, IRS shall adhere to the provisions on notice and coordination in the "Memorandum of Understanding Among the Secretary of the Treasury, the Attorney General and the Postmaster General Regarding Money Laundering Investigations," dated August 16, 1990, or any such subsequent memorandum of understanding entered pursuant to 18 U.S.C. §§1956(e) or 1957(e).

d. With respect to seizure and forfeiture operations and activities within its investigative jurisdiction, IRS shall comply with the policy, procedures, and directives developed and maintained by the Treasury Executive Office for Asset Forfeiture. Compliance will include adhering to the oversight, reporting, and administrative requirements relating to seizure and forfeiture contained in such policy, procedures, and directives.

  1. RATIFICATION. To the extent that any action heretofore taken consistent with this Directive may require ratification, it is hereby approved and ratified.
  2. AUTHORITIES.
  3. 18 U.S.C. §§981, 1956 and 1957.
  4. 31 U.S.C. §§5311 et. seq. (other than violations of 31 U.S.C. §5316).
  5. TO 101-05, "Reporting Relationships and Supervision of Officials, Offices and Bureaus, Delegation of Certain Authority, and Order of Succession in the Department of the Treasury." dated October 29, 1998, or successor documents.
  6. TO 102-14, "Delegation of Authority with Respect to the Treasury Forfeiture Fund Act of 1992," dated January 10, 1995, or successor documents.
  7. CANCELLATION. Treasury Directive 15-42, "Delegation of Authority to the Commissioner, Internal Revenue Service, to Investigate Violations of 18 U.S.C. §§1956 and 1957 " dated January 21, 1999, is superseded.
  8.  EXPIRATION DATE. This Directive shall expire eight years from the date of issuance unless superseded or canceled prior to that date.

10. OFFICE OF PRIMARY INTEREST. Office of the Under Secretary (Enforcement).


/S/
Jimmy Gurule
Under Secretary (Enforcement)