Criminal Investigation (CI) is the law enforcement arm of the IRS.  CI's top priority is the investigation of violations of the tax laws.  However, CI special agents (SAs) lend their financial investigative expertise to money laundering and narcotics investigations conducted in conjunction with other law enforcement agencies at the local, state and federal levels.

Although the investigation of people with illegal income is an important aspect of CI enforcement activities, it is only one part of a balanced enforcement program that attempts to ensure compliance among all groups of taxpayers.  Over the years, investigative activity has resulted in individuals being convicted for tax evasion in almost every occupation, profession and segment of the economy, and has also resulted in the convictions of several corporations.

Information shared with the public:

• CI maintains a web site that is accessible to the public that describes what CI does, keeps the public apprised of potential tax scams, and makes the public aware of current enforcement efforts.
• CI develops brochures that describe the role and purpose of CI in the IRS and federal law enforcement for distribution to the public.  The documents also encourage compliance with the tax laws.
• CI provides Asset Forfeiture data, in standardized reports, prepared from CI’s Asset Forfeiture Tracking System (AFTRAK) database, to the Treasury Executive Office of Asset Forfeiture, who produces reports that are shared with the public.
• CI publishes an annual report that highlights CI’s national operations for distribution to the public.  Data for the report comes from the Criminal Investigation Management Information System (CIMIS).  CI only shares information from investigations that are public record.  Criminal Investigation statistics are reported as aggregated information and non public record statistics from specific investigations are never shared.

CI Data Sources

CI Management Information System

Effective implementation of the mission of CI requires accurate, real-time information to be available to all levels of management throughout CI.   The CI Management Information System provides the vehicle to collect, compile, and deliver this information.  Much of the data contained in this system is also gathered in response to congressional mandates, Treasury regulations, OMB requirements, and IRS directives.  It is relied upon heavily for preparing congressional testimony and in releasing information to the media.

CI Management Information System is currently the management tool used for tracking the type, status and progress of CI investigations as well as the time expended on investigations by CI employees.  The current system has been operational for a number of years and is the backbone of the CI information management function.

Asset Forfeiture Tracking

Internal Revenue Code 7301 provides for the forfeiture of taxable property, which is used to defraud the United States of tax.  Internal Revenue Code 7302 provides for the seizure and forfeiture of property intended for use in violation of the Internal Revenue laws.  Title 18 United States Code (USC) provides for the forfeiture of property intended for use in violation of the Money Laundering laws.  Title 31 USC provides for the forfeiture of property intended for use in violation of the Currency laws.

Seizures are numbered and tracked on CIMIS and AFTRAK.  Criminal Investigation Management Information System tracks the time spent on the forfeiture actions and AFTRAK tracks the assets through the disposition process.

The CIMIS and AFTRAK databases are the primary source of data for information that is shared with the public.  What follows are descriptions of how these two databases incorporate the OMB and IRS information quality guidelines.

Utility

Information from CI databases achieves its usefulness by being customer defined.  Customers make specific requests for the information they need from CIMIS and AFTRAK databases and they determine the format of information.  The information derived from CIMIS is used in the CI Annual Report and the information derived from AFTRAK is used in the Treasury Forfeiture Fund Accountability Report.

Treasury publishes the Treasury Forfeiture Fund Accountability Report and the information provided by CI from AFTRAK is based on Treasury requests.  Treasury determines the utility of the AFTRAK data provided by CI.

Criminal Investigation determines the utility of (1) the Annual Report, and (2) brochures, through meetings with its customers and internal reviews of the products.

Criminal Investigation Management Information System and AFTRAK are scheduled to undergo a software and hardware upgrade to integrate into one system.  Aside from security enhancements, there will be an increase in data that is captured and stored in the new system.  This can be a source of new information for CI customers.

Objectivity

Criminal Investigation Management Information System and data (including information derived from CIMIS and AFTRAK) is population data and is not subject to errors from sampling.

Information from CIMIS achieves reliability and accuracy through managerial review at the field office prior to and after data is input into CIMIS.  Criminal Investigation’s Review and Program Evaluation (RPE) section regularly reviews CI investigations, of which input into CIMIS is a part.  Review and Program Evaluation, with the assistance of a select group of field personnel, reviews field offices on a three-year cycle.

Information from CIMIS achieves reliability and accuracy through internal CIMIS validity checks that compare data input to valid values and identifies errors at the time of input.

To ensure CIMIS reliability, once a fiscal year’s data has been secured and validated, a ‘snapshot’ of that data is kept and this is constantly referred to when comparing fiscal years.  Since investigations can occur across fiscal years, from initiation to final resolution, investigations are continuously updated.  The ‘snapshot’ data is never changed and is consistently used to report CI statistics for that fiscal year.

Asset Forfeiture Tracking undergoes a yearly audit performed by an independent accounting firm hired by Treasury as well as monthly reconciliation by the Warrants and Forfeitures section to achieve reliability and accuracy.  Asset Forfeiture Tracking reports are based on Treasury guidelines from the Treasury Executive Office of Asset Forfeiture.  Treasury sets the requirements for accuracy of data provided to that office.  In addition, to insure the accuracy of the database, each field office conducts semi-annual physical inventories of seized assets.

Independent appraisals of seized assets are used as input into AFTRAK. 
Asset Forfeiture coordinators in each field office provide information to
CI Headquarters.  Criminal Investigation headquarters and Asset Forfeiture coordinators in the field review AFTRAK for accuracy.

To achieve accuracy and reliability published material goes through several levels of review prior to publication.

All case related statistics derived from CIMIS that are used in published material are reviewed by CI’s research section.

Published material in the form of brochures undergo managerial review within CI’s Office of Communications and Education and IRS Office of Chief Counsel as well as final review by CI senior management prior to release to the public.

Published material in the CI Annual Report also undergoes the same level of review.  Criminal Investigation’s office of Financial Crimes has responsibility for the CI Annual Report.  Aside from statistics from CIMIS, information about CI’s investigations that are published in CI’s Annual Report is from public court records.  Criminal Investigation analysts write the published material in the Annual Report, it undergoes review within Financial Crimes as well as by CI’s Office of Communications and Education and final review by IRS Senior Management prior to release.

Information on CI’s web site is published by CI’s Office of Communications and Education and undergoes managerial review within that office prior to publishing on CI’s web site.  Information about investigations published on CI’s web site is also from public court records.

Integrity, Transparency, and Reproducibility

Meeting C-2 security guidelines ensures integrity of CI data in CIMIS and AFTRAK.  Access to the systems are provided by:

• Criminal Investigation’s National Operations Center—to give access to CI’s domain.
• Asset Forfeiture Tracking security coordinators who provide access to AFTRAK through the software by assigning passwords.
• Criminal Investigation Management Information System security coordinators who provide access to CIMIS through the software by assigning passwords.
• Access to CIMIS and AFTRAK are controlled and monitored.

As part of the upgrade to CIMIS and AFTRAK, security and audit capabilities will be enhanced.  These increased capabilities can track users accessing the system, to ensure integrity.

Since access to CI data is highly restricted, CI can explain how data is derived.  The IRM describes what data CI captures in CIMIS and AFTRAK.  Internal Revenue Manual descriptions of what are captured in CIMIS and AFTRAK ensures transparency.

Researching public records can reproduce information in CI publications.  Data is backed up and secured to be able to reproduce reported statistics.