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Part 9. Criminal Investigation

Chapter 1. Criminal Investigation Mission and Strategies

Section 1. Mission

9.1.1  Mission

9.1.1.1  (05-30-2008)
Overview

  1. This section provides the following information:

    • Criminal Investigation's (CI) Mission

    • Criminal Investigation Strategies

    • Law Enforcement Criteria

9.1.1.2  (11-04-2004)
Criminal Investigation's Mission

  1. Criminal Investigation serves the American public by investigating potential criminal violations of the Internal Revenue Code (IRC) and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

9.1.1.3  (11-04-2004)
Criminal Investigation Strategies

  1. The CI strategies are:

    1. Compliance

    2. Money Laundering

    3. International

    4. Terrorism

9.1.1.3.1  (11-04-2004)
Compliance Strategy

  1. Criminal Investigation’s strategic objectives are based upon the overall IRS multi-year strategic plan.

  2. Criminal Investigation’s strategic objectives, operational priorities, and improvement projects are outlined in CI’s Strategy and Program Plan (SPP). The SPP establishes the focus and commitment of CI resources. The SPP also summarizes program information, including budget activities, initiatives, and CI measure and workload indicators.

  3. The Annual Business Plan (ABP) is issued annually by the Chief, CI. The ABP establishes strategies and operational priorities based on CI’s SPP. Criminal Investigation’s compliance strategy establishes program focus and commitment of CI’s resources. The ABP addresses the yearly program direction and commitment of CI resources.

9.1.1.3.1.1  (11-04-2004)
Program Direction

  1. In support of the IRS' strategic plan, CI will focus its investigative resources into three program areas:

    1. legal source income

    2. illegal source income

    3. narcotics

9.1.1.3.1.1.1  (11-04-2004)
Legal Source Income Program

  1. The legal source income program addresses income tax investigations involving:

    1. legal occupations and industries

    2. Title 26 charges

    3. Title 18 USC §286, 18 USC §287, and 18 USC §371 (Klein conspiracy) charges

  2. In the legal source income program, CI is the sole investigating agency.

9.1.1.3.1.1.2  (05-30-2008)
Illegal Source Income Program

  1. The illegal source income program addresses investigations of illegal source financial crimes involving:

    1. Illegal occupations and industries

    2. Title 26 charges

    3. Title 18 charges

    4. Title 18 USC §371 (Klein and non-narcotic) money laundering conspiracy

    5. Title 18 USC §1956 and 18 USC §1957 (non-narcotic) money laundering

    6. Title 31 currency charges

  2. In the illegal source income program, the investigation may be conducted in conjunction with another agency.

9.1.1.3.1.1.3  (11-04-2004)
Narcotics Program

  1. The narcotics program involves the investigation of leaders and other top echelon members of high-level drug trafficking organizations and their orchestration of financial activities directing the transportation, distribution, and laundering of illegal drug proceeds.

  2. Within the narcotics program, there are four sub-programs:

    1. Organized Crime Drug Enforcement Task Force (OCDETF) — investigations involving members of high-level drug trafficking organizations authorized by a regional multi-agency OCDETF committee.

    2. High Intensity Drug Trafficking Area (HIDTA) — a co-located, multi-agency task force conducting investigations involving organizations or individuals involved in narcotics trafficking or narcotics money laundering. The task force works through the HIDTA program of the Office of National Drug Control Policy (ONDCP).

    3. HIDTA/OCDETF — investigations worked jointly through OCDETF.

    4. Narcotics Other — investigations involving financial activities of significant individuals or entities who direct the transportation, distribution, and laundering of illegal drug proceeds.

9.1.1.3.2  (11-04-2004)
Money Laundering Strategy

  1. The money laundering strategy is to identify and prosecute the most significant tax, currency, and money laundering offenders and to pursue the assets of those offenders both domestically and internationally. This strategy is designed to assure enforcement of the Bank Secrecy Act (BSA) and related Federal money laundering statutes in support of the Department of Justice and Treasury National Money Laundering Strategy (NMLS).

9.1.1.3.3  (05-30-2008)
International Strategy

  1. The international strategy calls for assignment of special agents as attachés to strategic foreign posts in order to facilitate the development and use of information obtained in host foreign nations or from other foreign sources. The attachés use the information to support large-scale, international investigations, combat terrorist financing, and apprehend overseas fugitives. The attachés facilitate international financial investigative training and respond to requests for assistance from foreign countries.

9.1.1.3.4  (11-04-2004)
Terrorism Strategy

  1. Federal law enforcement agencies have been mobilized to fight terrorism. In support of this national effort, CI will provide financial investigative assistance in terrorism matters and devote resources in support of terrorist task force initiatives to disrupt and dismantle terrorism financing operations.

9.1.1.4  (05-30-2008)
Law Enforcement Criteria

  1. Investigations will be identified, initiated, and conducted in a manner that fosters confidence in the tax system and compliance with the law. The investigations must identify individuals and organizations that meet the compliance strategy as detailed in the ABP. In determining if an investigation meets the definition of CI's mission, the following should be considered:

    1. high profile

    2. egregious allegations

    3. deterrent effect

    4. conformity with ABP

  2. Additional criteria and deviation procedures are detailed in Law Enforcement Manual (LEM) 9.14.1, CI Official Use Only Procedures.

  3. Racial profiling will not be utilized as a criteria in investigation selection or in making investigative decisions. In June 2003, the US Assistant Attorney General for Civil Rights issued guidance regarding the use of race by Federal law enforcement officers.

9.1.1.4.1  (11-04-2004)
Racial Profiling

  1. "Racial profiling" at its core concerns the invidious use of race or ethnicity as a criterion in conducting stops, searches, and other law enforcement investigative procedures. It is premised on the erroneous assumption that any particular individual of one race or ethnicity is more likely to engage in misconduct than any particular individual of another race or ethnicity. The US Assistant Attorney General for Civil Rights guidance is outlined below:

  2. Traditional Law Enforcement Activities. Two standards in combination should guide use by Federal law enforcement authorities of race or ethnicity in law enforcement activities:

    1. In making routine or spontaneous law enforcement decisions, such as ordinary traffic stops, Federal law enforcement officers may not use race or ethnicity to any degree, except that officers may rely on race and ethnicity in a specific suspect description. This prohibition applies even where the use of race or ethnicity might otherwise be lawful.

    2. In conducting activities in connection with a specific investigation, Federal law enforcement officers may consider race and ethnicity only to the extent that there is trustworthy information relevant to the locality or time frame that links persons of a particular race or ethnicity to an identified criminal incident, scheme, or organization. This standard applies even where the use of race or ethnicity might otherwise be lawful.

  3. National Security and Border Integrity. The above standards do not affect current Federal policy with respect to law enforcement activities and other efforts to defend and safeguard against threats to national security or the integrity of the Nation's borders, to which the following applies:

    1. In investigating or preventing threats to national security or other catastrophic events (including the performance of duties related to air transportation security), or in enforcing laws protecting the integrity of the Nation's borders, Federal law enforcement officers may not consider race or ethnicity except to the extent permitted by the Constitution and laws of the United States.


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