If possible, special agents should:

However, if verbal means is or may be ineffective, special agents may use physical force to accomplish a law enforcement purpose.

The Treasury Policy Use of Force Levels on an escalating scale are:

The degree of force authorized is limited to that which is necessary to establish and maintain control and depends on the degree of danger perceived by the agents.

Force may be used to:

The duty of special agents is to take steps to prevent harm to themselves and others.

Special agents do not have to wait for injury to occur before taking appropriate action.

Special agents may have to rapidly escalate or de-escalate the use of force depending on the totality of the circumstances.

Special agents are required to be familiar with policies and procedures regarding use of force and post use of force.

Supervisory Special Agents (SSA) must certify to their Special Agent in Charge (SAC), on an annual basis, that special agents assigned to them have reviewed use of force and post use of force procedures.

Non-Treasury law enforcement officers who are participating in task forces sponsored, led, or funded by the Department of the Treasury must comply with this Use of Force Policy. This policy does not apply to non-Treasury law enforcement officers who work with IRS special agents on an adhoc basis or who assist in a one-time law enforcement operation.

Weaponless control techniques can be classified into four categories:

Special agents should use communication skills when they perceive their presence, identification, and verbal commands are sufficient to establish and maintain control.

Special agents should escalate to contact controls, compliance techniques, or defensive tactics when they perceive it is necessary to establish and maintain control.

The purpose of handcuffs, transport handcuff restraints, and flexcuffs is to restrain the movements of a subject or prevent further physical resistance by a subject.

All subjects taken into custody should be handcuffed behind their backs and the handcuffs double-locked to ensure the safety of the special agent and other citizens. Exceptions to this procedure occur when:

All subjects should be handcuffed prior to being searched to ensure proper safety of all special agents.

Oleoresin capsicum (OC) is the only authorized intermediate weapon special agents are allowed to carry.

Oleoresin capsicum canisters must consist of a nonflammable aerosol propellant, a nontoxic and nonflammable carrier, and a percentage of OC ranging from 5 to 10 percent.

While OC is the only authorized intermediate weapon, emergency use of a common object as an intermediate weapon is permitted.

Special agents are authorized to carry the OC intermediate weapon only after they have successfully completed appropriate training. Oleoresin capsicum should be carried in a safe, secure, and readily accessible manner.

Oleoresin capsicum should be carried during tactical operations, e.g., arrests or search warrants.

During any other official duties, special agents may choose to carry OC along with their firearms. Special agents should not carry OC while assigned to Secret Service protection details, consistent with the policy guidelines promulgated by the Director of the Secret Service.

Special agents may carry OC on board an aircraft if secured in checked baggage. The OC canister should be placed in a Zip-Loc type plastic bag, and locked in luggage that will be placed in the cargo compartment of the aircraft. Special agents should contact the airline they will be traveling on to verify permission to transport OC in the above manner. If the airline denies permission, the special agents may obtain OC after arriving at their destination from the nearest CI office. The SAC of that field office will make OC available to visiting special agents upon verification that the special agents have completed the approved training.

Special agents may use OC when they perceive that weaponless control techniques are or may be insufficient to maintain lawful control.

Special agents may use OC to control animals in situations where the animal poses a threat to special agents or other individuals.

Oleoresin capsicum is designed to temporarily render an individual incapable of continuing to resist lawful control.

Oleoresin capsicum may be purchased by field offices and assigned either to individual special agents on a permanent basis or retained in a pool in the local office and withdrawn as needed.

Oleoresin capsicum purchased by the Director, Field Operations and Headquarters will be retained in a pool and withdrawn as needed.

The Chief, CI; Director, Field Operations; and SAC, shall make provisions to ensure that chemical weapons are properly disposed of at the expiration of their shelf life.

Special agents' authority to carry firearms is implied from the authority to make arrests and seizures found in 26 USC §7608 (b).

Special agents may use deadly force only when necessary when, in the considered opinion of the special agent, the special agent or another person is in imminent danger of loss of life or serious physical injury.

The following procedures apply when deadly force is used resulting in injury, property damage, or death. These procedures are furnished as guidelines; they are not intended to be all-inclusive or limiting.

Special agents involved in the use of deadly force should:

Special agents have the same constitutional protections as other individuals, i.e., due process, the right to counsel, etc.

Special agents cannot be compelled to make self-incriminating
statements.

The United States may provide legal representation, depending on the facts of the incident and the type of action(s) initiated.

Special agents may choose to consult a private attorney before providing any oral or written statements.

Special agents will be responsible for selecting and paying for a private attorney.

The SSA or senior special agent at the site should:

Whenever special agents discharge their firearms while in the performance of official duty, the post use of force procedures outlined in this section must be followed. These procedures do not apply to routine firearms discharges, such as during firearms training, qualification, testing, etc.

Whenever special agents have an accidental discharge of their firearms, they must report the incident via memorandum and forward through channels to the Director, National CI Training Academy (NCITA).

The TIGTA will investigate all instances where a discharged firearm resulted in injury, serious property damage, or death.

In all instances where use of force resulted in injury, serious property damage, or death, the following notifications must be made:

If a firearm was discharged and resulted in injury, serious property damage, or death, the following notifications must be made to the:

Absent any legitimate fifth amendment (self incrimination) privilege concerns special agents must complete Form 9776, including a narrative. A copy of this report and attached narrative must be sent, through channels to the Director, National CI Training Academy, Attention: Use of Force Program Manager.

This procedure must be followed regardless if shots were fired by special agents/officers of other law enforcement agencies, a subject, or a third party.

Psychological counseling is available to special agents involved in a use of force incident which resulted in serious injury or death. All communications between the special agents and the psychological counselor will fall under the patient-doctor confidentiality rules.

Psychological counseling is also available to their immediate family members.

Special agents involved in a use of force incident and/or their family members may contact the Employee Assistance Program's toll free line for law enforcement officers and their families. Counselors with a law enforcement background are available 24 hours per day, 7 days per week to address the unique concerns of law enforcement and their families. In addition to telephone counseling, face to face meetings can also be requested. A counselor can be reached regarding law enforcement concerns at 1-888-270-8958.

At the discretion of the SAC, administrative leave may be granted to special agents involved in an incident which resulted in serious injury or death.

If a special agent uses force the level of compliance techniques or higher on the Use of Force Model, he/she must complete Form 9776, including a narrative and submit it to the SAC. See Exhibit 9.2.3–1, Use of Force Model and Exhibit 9.2.3–2, Color Codes. A copy of this report and attached narrative must be sent to the Director, National CI Training Academy: Attention Use of Force Program Manager.

If a firearm is discharged, special agents must complete page 2 of Form 9776. A copy of this report and attached narrative must be sent to the Director, National CI Training Academy, Attention: Use of Force Program Manager.

Special agents on official duty are expected to respond when a federal crime is committed in their presence by:

The Federal Law Enforcement Officers Good Samaritan Act (FLEOGSA) provides Federal law enforcement officers "scope of employment coverage and protection when taking reasonable action to protect individuals from injury or bodily harm during the commission of a crime of violence."

The law states "...a law enforcement officer shall be construed to be acting within the scope of his/her office of employment, if the officer takes reasonable action, including the use of force, to: Protect an individual in the presence of the officer from a crime of violence. Provide immediate assistance to an individual who has suffered or is threatened with bodily harm. Prevent the escape of any individual who the officer reasonably believes to have committed in the presence of the officer, a crime or violence."

A "Scope of Employment" determination is required before the government can represent employees and a determination that an employee acted "in the due performance of his/her official duty" is a prerequisite to reimbursement for monetary judgements against IRS employees, 26 USC §7423(2).

This act does not enhance the law enforcement authority or jurisdiction of any Federal law enforcement officer nor does it require Federal law enforcement officers to become involved. Rather, it assures the agents that if they take reasonable actions to intervene in a crime of violence that may result in a loss of life or serious bodily harm, the FLEOGSA provides agents significant protection from liability.

Any actions taken must be considered to be "a reasonable officer's response" as established in Graham vs. Connor, 490 U.S. 386, (1989). In some circumstances, notifying the local authorities rather than becoming involved would be the appropriate response.

Special agents must follow the Treasury Department's Use of Force Guidelines at all times when a firearm is used. These guidelines must be followed regardless of the fact that a state or local law may be more liberal in allowing law enforcement officers to use firearms.

The Federal Tort Claims Act (FTCA), 28 USC §1346(b), §§2671-2680, allows an individual to claim damages against the United States for injury or death caused by the negligent or wrongful acts or omissions by special agents acting within the scope of their employment, where the United States, if a private person, would be liable under applicable state law.

In order for a person to obtain damages, special agents must have acted in a negligent or wrongful manner.

In order for the United States to assume liability, special agents must have been acting within the scope of their employment, as determined by the state law where an injury occurred. Otherwise, the United States will not assume liability and special agents acting outside the scope of their employment could be sued in state court and be held personally liable for damages upon a judgment against them.

If special agents are injured in the performance of their official duties, the special agents may file claims under the Federal Employees' Compensation Act (5 USC §8101).

Professional liability insurance (PLI) is available through private insurance carriers for CI employees. Employees are personally responsible for contacting a private insurance carrier of their choosing to secure PLI and payment of the premiums.

Section 636 of Public Law 104-208 of the Treasury, Postal Service and General Government Appropriations Act for FY 1997 permits the following groups of employees to receive reimbursement for a portion of the premiums paid for PLI:

The PLI reimbursements will be paid at 50 percent of the cost of premiums paid during the fiscal year. The reimbursement will be included in salary payments and will also be reflected on earnings and leave statements. There is no deadline by which reimbursement requests must be received. One of the following methods will be used to compute reimbursements for PLI premiums paid:

To receive 50% reimbursement of premiums paid (regardless of the method of payment for premiums) during a fiscal year, eligible employees must complete the Self-Certification of Premiums Paid for Professional Liability Insurance form after the end of the fiscal year. The form can be obtained from the Employee Resource Center (ERC) web at <http://erc.web.irs.gov/>, searching under liability insurance. The completed form should be mailed to:

The ERC can be contacted for additional information on their web site at <http://erc.web.irs.gov/>, 1-866-743-5748, or TYY 1-866-924-3578.

Emergency Driving: Driving in a manner that disregards the posted legal speed limits or other traffic laws for one or more of the following purposes:

Emergency Driving Tactics: Emergency driving tactics are maneuvers made while pursuing a vehicle that are likely to cause deliberate physical contact between the vehicles. Examples of emergency driving tactics may include blocking (except for slow moving vehicles), cutting off, ramming, and forcing vehicles off the roadway.

Deadly Force: Deadly force is the use of any force that is likely to cause death or serious physical injury. Deadly force does not include force that is not likely to cause death or serious physical injury but unexpectedly results in such death or injury.

When balancing the need for emergency driving with safety considerations, CI special agents should consider all relevant factors, including but not limited to the following:

In some circumstances, emergency driving tactics may constitute the use of deadly force. Those emergency driving tactics that are likely to cause death or serious physical injury may constitute the use of deadly force. Special agents may use deadly force only when necessary; that is, when the special agent has a reasonable belief that the subject of such force poses an imminent danger of death or serious physical injury to the special agent or to another person.

Deadly force may be used to prevent the escape of a fleeing subject if there is probable cause to believe: a. The subject has committed a felony involving the infliction or threatened infliction of serious physical injury or death; or b. The escape of the subject would pose an imminent danger of death or serious physical injury to the officer or to another person.

If force, other than deadly force, reasonably appears to be sufficient to accomplish an arrest or otherwise accomplish the law enforcement purpose, the use of deadly force is not necessary. See Treasury Order 105–12, Policy on the Use of Force, for additional guidance.

In the planning of Treasury led joint operations involving other federal, state, or local law enforcement agencies, each participant will be informed of this policy and that this policy will be controlling.

Criminal Investigation should review state requirements for emergency systems/equipment on vehicles engaged in emergency driving and comply when appropriate.

Nothing in these guidelines is intended to create, or does create, an enforceable legal right or private right of action.