The Martinsburg Computing Center (MCC) maintains the master file that is a tax record of all known taxpayers. The master file is separated into several categories, some of which are the business master file (BMF), the individual master file (IMF), information return master file (IRMF), tax return data base (TRDB), residual master file (RMF), and the retention register.

Information from both BMF and IMF is available on-line. This is accessed on the Integrated Data Retrieval System (IDRS) network via command codes BMFOL (business master file on-line) and IMFOL (individual master file on-line). In most situations, the availability of this information should eliminate the need for requesting a regular transcript of account.

Information from both the IRMF and the TRDB is available on line.

The BMF maintained on magnetic tape is a tax record of business taxpayers required by law and regulations to have employer identification numbers (EIN) as identifying account numbers.

The types of taxes processed to the BMF are limited to:

In addition, tax returns of exempt organizations which have income from investments are processed on BMF.

The IMF is a magnetic tape record of all individual income tax filers, in social security number (SSN) sequence, and is maintained at the Martinsburg Computing Center. All tax data and related information pertaining to individual income taxpayers are posted to the IMF so that the file reflects a continuously updated and current record of each taxpayer’s account. All settlements with taxpayers are affected through computer processing of the IMF account and the data therein is used for accounting records, for issuance of refund checks, bills or notices, answering inquiries, classifying returns for audit, preparing reports and other matters concerned with the processing and enforcement activities of the IRS.

The returns filed include Income Tax Forms 1040, 1040A, 1040EZ, 1040NR, 1040C, 1040SS, 1040PR, and Estimated Tax Returns 1040ES. Each taxpayer account has an entity module and one or more tax modules. The entity module contains data which describes the taxpayer as an entity and which applies to all records of the taxpayer. This entity module contains groups of data including name, address, etc. A tax module contains records of tax liability and accounting information pertaining to the income tax for one tax period. Each tax module contains groups of data including balance due amounts, refund checks sent, and other accounting information relating to a specific tax period.

The Retention Register contains all entity and tax modules removed from the master file. The basic criteria for removal of a tax module are:

Transcript (computer generated) - A machine printout from the Martinsburg Computing Center that provides master file information on a particular taxpayer’s account.

Transcript (manually prepared) - A typed transcript from a Fraud Detection Center (FDC) of a taxpayer’s account that is extracted from microfilm or from the non-master file section of the IRS campus and maintains manual records related to controlled situations.

There are 10 IRS campuses located across the country. For processing years after 2003 there will be a continual decline in the campuses that will process IMF returns. The Cincinnati and Ogden campuses process BMF returns. A FDC is co-located at each IRS campus. When a current year tax return is needed, review of the transcript for the particular returns document locator number (DLN) will indicate where the return can be located.

The FDC on the IRS campus will be the source of the court witness for criminal trials. The witness will testify on behalf of the Commissioner, in his/her role as the custodian of the records. The court witness coordinator at the FDC servicing the field office will be contacted to obtain the necessary information and certifications. If multiple centers are involved, this contact will be coordinated by the court witness coordinator for the requesting field office (see IRM 9.8.1, Fraud Detection Center).

Foreign financial transaction forms are filed at various IRS campuses. The following is a list of the available forms, the location where such forms are to be filed and information on requesting the forms:

Except for Form 5335, it should be noted that the above mentioned forms can be requested in the normal requisition process via IDRS. When requesting any of the above forms, field offices should provide, to the extent possible, the taxpayer’s complete name, SSN/EIN, and address. If this identifying information is not available, the field offices should notify the FDC if entities with similar name controls or name variations should also be researched; i.e., John Doe Construction Company, Joe Doe & Sons Construction Company, or John Doe Construction Association.

If there are any questions concerning the above procedures, field offices may write the Resident Agent in Charge (RAC) at the Philadelphia Campus, PO Box 6068, Philadelphia, PA 19114, or call (215) 516-2406.

List of Broker-Dealers. This file contains identification of all broker-dealers (present and past) who at any time registered with the Commission. Such information includes the name and mailing address of each person or entity, the type of organization, and the effective registration date. An application and background file is available for each entity. Also included is a detailed disciplinary activity or criminal history record if such information is applicable to the entity.

Registration Information on Investment Advisors and Companies. This file contains similar information on all investment advisors, whether individuals or other entities.

Information from the SEC may be obtained by telephone from the Office of the Assistant Administrator (Enforcement) and the Office of the Assistant Administrator (Regulation) at the appropriate SEC Regional Office. In SEC terminology the requester should specifically ask for SEC records and a "CRD" printout. The CRD is the acronym for the Central Registration Depository of the National Association of Security Dealers (NASD). The NASD is another potential source of information. See the FINRA Web site (created in 2007 with consolidated NASD and NYSE information).

These files may also contain investigatory or enforcement information not available to the public but available to an identified Federal law enforcement officer for law enforcement purposes. Enforcement or investigative files may contain:

To obtain such information (verbally) the special agent should telephone the nearest SEC regional office.

If a hard copy of "non-public" information is needed, an access request must be filed with SEC.

The SEC News Digest contains daily summaries of civil, criminal, and administrative actions initiated by the Enforcement Division, as well as other items of interest to the securities industry. The SEC Weekly Docket is a weekly summary of items that appeared in the daily Digests. The News Digests are found under the News and Public Statements on the SEC Web site.

Quarterly SEC Securities Violations Bulletin lists all enforcement actions completed by the Commission for the preceding quarter. These include identification of all civil, criminal, and administrative proceedings such as suspension or revocation of registrations, cease and desist orders, indictments, convictions, and imposition of sentences. This publication is available by subscription for a fee. Information can be obtained from SEC Publications.

The Securities Information Center (SIC) is operated under contract with the SEC. All banks, brokerage houses, etc., that receive bad securities are required to report this information to the SIC. They are also required to run a check with the SIC if they receive $10,000 or more in securities.

Other information available from the SEC's regional offices includes the following corporate filings:

The Federal Aviation Administration (FAA) maintains detailed and comprehensive records covering nearly all aspects of the civilian aviation industry. Among the files maintained are the Aircraft Register and the Airman Directory. Information includes, but is not limited to, records pertaining to pilots, navigators, crew members, repairmen, flight instructors, control tower operators, parachute riggers (i.e., virtually any licensed individual connected with the industry). Aircraft records include such diverse information as tail numbers, airworthiness certifications, physical modifications, current and previous owners, and lienholders. Preliminary or general inquiries regarding FAA data may be made to the Investigation Branch, Law Enforcement Liaison at (405) 954-3784. Listed below is the information most generally utilized.

The following information is available on aircraft and is accessible by name of owner or serial number, also commonly known as the " N" number. Requests for information by name of owner should include the individual’s SSN and date of birth:

The following information is available on licensed pilots and can be accessed by name and date of birth, SSN or certificate number. (Files can be flagged so that any activity on the file will be reported to the requesting agency; however, such requests must be in writing):

Information can be obtained from the FAA as follows:

The following public information and/or listings are available on microfiche pursuant to a written request to the Office of Information Services, Application Systems Division AMI-200, PO Box 25082, Oklahoma City, OK 73125-4937, Attention: Airman and Aircraft Team Manager.

The Aircraft Registration Master File and Airman Directory is available on magnetic tape and can be obtained from Aerodata, 260 Bellevue Drive, Boulder, CO 80302. This information is furnished without charge to government agencies but tapes must be provided. Further details regarding available information, tape specifications, and data fields may be obtained by contacting Aerodata at the above-stated telephone number.

Some aircraft information is also available from the El Paso Intelligence Center.

National bank examinations determine a bank's financial position and evaluates its assets. Bank examiners’ reports contain information about a bank's records, loans, and operations. If a special agent needs information contained in a bank examiner’s report, the request will be submitted through channels to the Chief, CI, ATTN: Director, Operations Policy and Support (CI:OPS). The request should set forth the subject’s name and address, the information desired, the reason it is needed, and the intended use. Headquarters will transmit the request to the Comptroller of the Currency.

The Financial Management Service (FMS) receives and disburses all public monies, maintains government accounts, and prepares daily and monthly reports on the status of government finances with the exception of the US Postal Service and the disbursing offices of the military services. The Financial Management Service maintains copies of paid vouchers and check listings, direct deposit listings, or other records which identify each check issued for goods or services. In addition, the Regional Disbursing Officers, Bureau of Accounts, US Treasury, microfilm all checks prior to issuance. All canceled US government checks, from whatever source issued, are processed by the Office of the Treasurer of the United States.

The field office requesting a photocopy of a refund check should contact the RAC of the FDC which services the requesting field office. The request should include the name of payee, the payee’s SSN or EIN, the period and type of tax, and the amount of the check. Original US Treasury checks may be obtained if needed for handwriting or forensic analysis. The special agent will contact the nearest US Secret Service (USSS) field office or resident agent and complete USSS Form (SSF) 1600. If the check is being considered for use in a trial or a procedure requiring certification, the request for certification should be included in the request.

Photocopies of US Treasury checks have to be obtained by initiating a request through the US government agency which authorized the check.

Original US Treasury checks may be obtained if needed for handwriting or forensic analysis. The special agent should contact the nearest USSS field office or resident agent and complete USSS Form (SSF) 1600.

The original check(s) will be forwarded to the requesting special agent through the appropriate USSS field office or resident agency. When the original check is no longer needed, it should be returned to the USSS, Washington Field Office (Forgery Operations), 1800 G Street, NW, Washington, DC 20223.

Records of any US Savings Bonds that have been purchased and redeemed should be addressed to:

The request should contain the following information:

The Office of Currency Standards, Bureau of Engraving and Printing, will notify the Special Agent in Charge (SAC) when a person presents $5,000 or more of mutilated currency for redemption. The Director, CI:OPS will immediately refer the information to the SAC in the field office in which the person requesting the currency redemption resides. The Office of Currency Standards will withhold payment in such instances for a period of 30 days from date of notification so that the IRS can determine whether further withholding of payment is desired.

A mutilated currency report will be screened to determine whether preliminary inquiries should be undertaken by the special agent or whether the information should be forwarded to the appropriate exam or collection functions within the other operating divisions. Care should be taken that the collection function is informed of the report immediately upon its receipt so that they may exercise any right of offset for outstanding assessment against the taxpayer involved. The FDC and/or the Martinsburg Computer Center should be notified if a valid SSN is available.

It is not contemplated that CI will request the Office of Currency Standards to withhold payment of mutilated currency beyond the original 30-day period except in rare or unusual instances. Such instances will generally involve a jeopardy assessment situation where time is an element. Where it is determined that such an unusual situation exists, the SAC with the concurrence of the Director, Field Operations, will notify the Director, CI:OPS immediately so that the Office of Currency Standards may be advised accordingly. If at the time of screening there is no apparent CI or civil potential in the matter, it may be closed to file without further action or disposed of as would any information item. No report needs to be submitted to the Director, CI:OPS if it is determined that payment should not be withheld.

When a special agent has information which indicates that a taxpayer has presented mutilated currency for redemption in an amount less than $5,000, the special agent should prepare a request for the Office of Currency Standards to search their files. The request will be in the name of the SAC and mailed directly to:

The request should contain the following information if it is available:

The Financial Crimes Enforcement Network (FinCEN) is a multi-agency, multi-source intelligence network. Established in April 1990, pursuant to an order of the Secretary of the Treasury, FinCEN was designed to support Federal, state and local law enforcement agencies in the detection and investigation of narcotics and non-narcotics money laundering, as well as other financial crimes.

On October 24, 2001, Section 361 of the USA Patriot Act (H.R.3162) established FinCEN as a Bureau in the Department of Treasury. FinCEN serves and exchanges information with virtually every class of law enforcement, regulatory and intelligence organization. FinCEN was not created to replace traditional methods of uncovering criminal activity such as the use of informants, surveillance, etc., but was created to supplement those efforts by serving as a central source of financial information and intelligence. FinCEN's unique staffing both reflects and sustains its mission. IRS-CI currently has one special agent assigned as a liaison to FinCEN whose job is to assist CI personnel with their investigations.

The mission of FinCEN is to safeguard the financial system from the abuses of financial crime, including terrorist financing, money laundering, and other illicit activity. This mission is achieved by:

Requests for investigative assistance from FinCEN fall into three broad categories:

The CI Liaison to FinCEN can provide additional information regarding exactly what assistance is available from FinCEN.

FinCEN has access to databases in three categories: Bank Secrecy Act (currently contained in CBRS), law enforcement, and commercial. FinCEN will conduct searches of the databases upon request from Federal, state and local agencies. FinCEN will not conduct research on databases to which the requesting agency already has access.

FinCEN will provide analytical assistance in major investigations where they can add value to the investigation.

When assistance from FinCEN is requested, they will attempt to network the requesting agent with other agencies who may also have an interest in the same subject. If the subject of a request is identified as part of an active or closed investigation by another agency, FinCEN will contact both agencies for approval to network. Upon approval form both agencies, FinCEN will provide agency information. Both agencies must agree to network before either agency is identified.

The FinCEN Request For Research can be found on document manager by searching for "FinCEN."

FinCEN is designated as a Financial Intelligence Unit (FIU) and is part of the Egmont Group of FIUs. The Egmont group is a global association of operational units working bilaterally. The Egmont Group is an international network of 94 countries that have implemented national centers to collect information on suspicious or unusual financial activity from the financial industry, to analyze the data, and to make it available to appropriate national authorities and other FIUs for use in combating terrorist funding and other financial crime.

Requests for information from FIUs can be made through FinCEN. The information provided by an FIU varies by country but could include public, law enforcement and financial information. The information provided by an FIU can only be used for lead purposes. If the agent wants to use the information in court proceedings, the FIU request must be followed by a Mutual Legal Assistance Treaty (MLAT) request.

The FIU request can be found on document manager by searching for "FinCEN" . The request should be forwarded to the CI Liaison to FinCEN for processing.

Section 314(a) of the USA Patriot Act of 2001 (P.L.107-56), required the Secretary of the Treasury to adopt regulations to encourage regulatory authorities and law enforcement authorities to share with financial institutions information regarding individuals, entities, and organizations engaged in or reasonably suspected, based on credible evidence, of engaging in terrorist acts or money laundering activities.

This regulation enables Federal law enforcement agencies, through FinCEN, to reach out to 41,331 points of contact at more than 25,000 financial institutions in an effort to locate accounts and transactions belonging to persons who may be involved in terrorism or money laundering.

FinCEN receives requests from Federal law enforcement agencies and, after review, transmits those requests to designated contacts within financial institutions across the country once every two weeks. The requests contain subject and business names, addresses, and as much identifying data as possible to assist the financial industry in searching their records. The financial institutions are then required to query their records for data matches, including accounts maintained by the named subject during the preceding 12 months and transactions conduced within the last 6 months. Financial institutions have 2 weeks from the transmission date of the request to respond to a 314(a) Subject Information form. The form requires a financial institution to place only a "X" next to that particular named subject if a match was found, and to provide point-of-contact information. If the search does not uncover any matching of accounts or transactions, the financial institution is instructed not to reply to the 314(a) request.

The 314(a) request should only be used in terrorism or significant money laundering investigations. The requesting agency must certify that all traditional means of investigation have been exhausted before submitting a 314(a) request. Because of the sensitivity of this tool, the approval of the SAC is required before any such request can be made.

The information provided by the financial institution is lead information only and must be followed by a subpoena or other legal process.

The USA Patriot Act 314(a) request can be found on document manager by searching for "FinCEN" . The request requires two documents, a Certification form and a Subject Information form. The request should be forwarded to the CI Liaison for processing.

The US Customs and Border Protection (CBP) consists of the following enforcement agencies:

The CBP has authorized Directors at Headquarters (HQ) Ports to furnish IRS officials with information from CBP records, such as owners’ declarations, manifests and other documents relating to the importation of taxable articles. The CBP officials are instructed to immediately forward to Customs for consideration all IRS requests for information not covered by prior authorizations. Information obtained from CBP will be treated as being of a confidential nature.

Any person who physically transports, mails, ships, or causes to be transported, currency or other monetary instruments of more than $10,000 at any one time, from or into the United States, shall file a report, FinCEN Form 105 (formerly US Customs Form 4790), Currency or Monetary Instruments Report (CMIR).

Any person who receives in the US currency or monetary instruments of more than $10,000 at any one time, from outside of the United States, and where a report has not been filed under 31 USC §103.23(a), shall file a Form 105, Report of International Transportation of Currency or Monetary Instrument.

The United States of Citizenship and Immigration Service (USCIS) administers immigrant and nonimmigrant sponsorship; adjustment of status; work authorization and other permits; naturalization of qualified applicants for United States citizenship; and asylum or refugee processing. Immigration enforcement, which is the responsibility of the Directorate of Border and Transportation Security, includes preventing aliens from entering the country unlawfully, detecting and removing those who are living in the United States unlawfully, and preventing terrorists and other criminal aliens from entering or residing in the United States.

The agency's records include:

The US Coast Guard retains records of persons serving on US ships in any capacity, including records of vessels equipped with permanently installed motors or of vessels over 16 feet equipped with detachable motors.

The US Secret Service records include records pertaining to counterfeit and forgery investigations, and records pertaining to anonymous letters and background files on persons who write "crank" letters.

Treasury Enforcement and Communication System (TECS) is a computerized information system designed to identify individuals and businesses suspected of or involved in violations of Federal law. The TECS provides access to the Federal Bureau of Investigation (FBI), National Crime Information Center (NCIC), and the National Law Enforcement Telecommunication Systems (NLETS) with the capability of communicating directly with state and local enforcement agencies. The NLETS provides direct access to state motor vehicle departments.

To access TECS, the user must request access through his/her SSA. The System Control Officer (SCO) in their field office will then establish a User Profile Record on TECS. The user will be required to take an on-line Security/Privacy Awareness Course and a NCIC test. Instructions will be provided by the user's SCO. The user must retake these tests every two years for recertification.

Bureau of Alcohol, Tobacco, Firearms (ATF) records which may be of interest to CI are:

The ATF should be requested to trace the history of all firearms which may have been accidentally or criminally misused and which come to the attention of CI either during or subsequent to an investigation. A detailed trace history on each firearm requested and any intelligence information that may be of benefit to CI will be made available by the ATF training center upon request.

Federal Bureau of Investigation (FBI) records include:

Drug Enforcement Administration (DEA) records include information on licensed handlers of narcotics and also criminal records of users, pushers, and suppliers of narcotics.

The El Paso Intelligence Center (EPIC) is an agency of DEA. It is a multi-agency operation that collects, processes and disseminates information in support of field investigations. Participating agencies include the Drug Enforcement Administration; IRS-CI; US Immigration and Customs Enforcement; US Customs and Border Protection; United States Coast Guard; FBI; US Marshals Service; Bureau of Alcohol, Tobacco, Firearms; FAA; Transportation Security Administration; US Secret Service; Department of Interior; Department of Defense; National Security Agency; Texas Army National Guard; Texas Department of Public Safety; and the Federal Highway Administration. In addition, EPIC has signed agreements with state and local agencies in all 50 states.

The mission of EPIC is to disseminate intelligence on illicit drug and alien movements and the criminal organizations of those responsible for such illegal activities. Watch officers process requests by accessing law enforcement systems and a number of commercial databases.

Watch officers have 24/7 access to agency records for conducting inquiries on persons, vehicles, aircraft, vessels, businesses, addresses, and telephone numbers. Inquiries are normally handled by telephone or facsimile. The following are examples of information EPIC is able to provide:

The Research and Analysis section includes Domestic/Asset Forfeiture, Alien Smuggling, Trend Analysis, and Southwest Border Units. Augmenting the "Watch" capabilities, EPIC provides analyses of drug movement, events, trends and patterns, and research on criminal organizations.

All EPIC inquiries should include:

Other EPIC contacts include:

Other major systems which may be accessed through the " Watch" include DEA’s NADDIS, the Bureau of Prisons " Sentry" System (which covers subjects who have been incarcerated in the Federal prison system at anytime since 1980), and the Immigration and Customs Enforcement's Integrated Combined Systems (ICS). The ICE systems include:

Inquiries of EPIC should be directed to the "Watch" at (915) 760-2200. The "Watch" will be provided with the special agent’s title, name and agency. In order to protect the integrity of EPIC information, IRS provides EPIC an alphabetical listing of special agents, updated every three months. The requesting special agent’s name must appear on this list before EPIC will respond to the inquiry. No more than four inquiries (names, aircraft, vessels, or combinations thereof) should be directed to the "Watch" at one time. Special agents with voluminous requests should call the IRS Representative at (915) 760-2000, if the request is urgent, or submit the request in writing to the IRS Representative at the following address: El Paso Intelligence Center; Bldg. 11339; SSG Sims Street; El Paso, TX, 79908-8098; Attn.: IRS Representative (915) 760-2025; (915) 760-2513 (fax).

All inquiries of EPIC should include:

For updated Postal Tracer information please refer to IRM 5.1.18, Locating Tax Payers.

To obtain information or photostats of postal money orders, where either the IRS or the Department of the Treasury is the payee or purchaser, the request will be addressed directly to Money Order Division, Postal Computing Center, PO Box 14965, St. Louis, Missouri, 63182 and will bear the signature of the SAC. Requests for copies of postal money orders which were purchased by and payable to any other entities must be made through the local US Postal Inspection Service office, and must bear the signature of the SAC.

Defense Investigative Service (DIS) records include case files of individuals who have undergone investigation, both criminal and background, by the Army (Intelligence, CI, etc), Navy (Naval Criminal Investigative Service (NCIS), etc.), Air Force (Air Force Special Investigations Office (AFSIO), etc.) and the Department of Defense. Requests for information from DIS files should be forwarded to the Chief, CI, Attn.: CI:OPS.

Federal Housing Administration (FHA) retains records of applicants’ complete financial information, including statements of net worth and earnings.

Data concerning former government employees are on file at the Federal Records Center (FRC), GSA (Civilian Personnel Records), 111 Winnebago Street, St. Louis, MO 63118. Requests for information from such files will be prepared on GSA Standard Form 127, Request for Official Personnel Folder, and mailed directly to the Federal Records Center, St. Louis, Missouri.