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Part 9. Criminal Investigation

Chapter 4. Investigative Techniques

Section 11. Investigative Services

9.4.11  Investigative Services

9.4.11.1  (12-01-2006)
Overview

  1. This section relates to the investigative services available within Criminal Investigation (CI) to provide special agents assistance in conducting criminal investigations and associated litigation activities. The sources providing investigative services include the following:

    1. Office of Forensics

    2. Electronics Crimes Program (ECP)

    3. Investigative Analyst (IA)

    4. Tax Fraud Investigative Assistant (TFIA)

    5. Compliance Support Assistant (CSA)

    6. Lead Development Center (LDC)

9.4.11.2  (12-01-2006)
Office of Forensics

  1. The Office of Forensics (commonly known as or referred to as the Forensics Lab, National Lab, National Forensics Lab, or Office of Forensics Science) is a section under the Office of Operations of Policy and Support, Criminal Investigation. The Office of Forensics is comprised of two separate and distinct sections each of which offers services relating to evidence gathered in the course of an investigation:

    1. The National Forensic Laboratory (NFL) section is headquartered in Chicago, Illinois with additional document examiners located in various cities across the nation.

    2. The Trial Illustration section is headquartered in Florence, Kentucky.

  2. Each of these sections offers distinct services relating to evidence gathered in the course of an investigation. The Office of Forensics maintains up-to-date information and contact telephone numbers and mailing addresses on the CI Web Forensic Lab page. The Web page should be reviewed for additional information that may be utilized during investigations. The following subsections will briefly describe the individual work units within the Office of Forensics and the services provided by each unit. The subsections also detail how to request and obtain services provided by The Office of Forensics.

9.4.11.2.1  (12-01-2006)
National Forensic Laboratory

  1. There are seven units, which make up the NFL. There is useful information on the CI Web Forensic Lab page that should be reviewed early on in an investigation to determine if the NFL may be useful. The units within the NFL are listed below:

    1. Electronics Unit

    2. Imaging Unit

    3. Ink and Paper Chemistry Unit

    4. Latent Print Unit

    5. Questioned Document Unit

    6. Polygraph Unit

    7. Evidence Control Unit

9.4.11.2.1.1  (12-01-2006)
Electronics Unit

  1. The Electronics Unit provides intelligibility enhancement of audio recordings and enhancements to the video and audio quality of video tapes. The unit is also capable of converting analog recordings to digital format.

9.4.11.2.1.2  (12-01-2006)
Imaging Unit

  1. The Imaging Unit provides support to the field by processing film, providing negatives and photographs in varying sizes. The unit is capable of providing digital prints and CDs from negatives and quality digital prints from digital files. They also produce enlargements for courtroom presentations.

9.4.11.2.1.3  (12-20-2001)
Ink and Paper Chemistry Unit

  1. The Ink and Paper Chemistry Unit detects and deciphers alterations, compares and dates writing inks and papers, and restores writing indented on documents.

    Note:

    It is very important not to add any indentations to the questioned documents during their collection, handling, or shipping. The documents should be put in plastic sleeves or document protectors for handling. Never place other papers on top of the evidence and then write on them. The transmittal envelope should be addressed before the documents are placed inside.

9.4.11.2.1.4  (12-01-2006)
Latent Print Unit

  1. The Latent Print Unit processes evidence and compares latent fingerprints and palm prints found on evidence with fingerprint and palm print cards of a suspect/subject/witness. The use of new techniques has enabled the development of previously undetectable prints. The Latent Print Unit can search unidentified latent prints through computerized fingerprint databases throughout the country. Review the CI Web Forensic Lab page for additional technical information.

  2. When a suspect/subject/witness is brought in to provide handwriting exemplars and/or to be photographed, special agents should also obtain fingerprints and palm prints of the suspect/subject/witness, and submit them with the evidence to be examined.

    1. A full set of prints consist of fingerprint and palm prints, including the area referred to as the "writer's palm" . The writer's palm is that area on the side of the palm which normally rests on the paper when writing.

    2. Fingerprints should be taken on Form FD-249, Federal Bureau of Investigation (FBI), United States Department of Justice (DOJ). Form FD-249, with the Field Office’s Originating Agency Identifying (ORI) Number, may be obtained directly from the FBI. For information on how to order Forms FD-249, call the Latent Print Unit. Palm prints should be taken on Form 9040, Palm Print Card. This Form is available as an internal form. For details on how to obtain the form call the Latent Print Unit. Document 7190, Method for Transferring and Recording Inked Palm prints, contains instructions on how to take palm prints. The instruction booklet may be acquired directly from the Latent Print Unit.

    3. Fingerprints and palm prints are also taken by a method called live-scan or direct electronic fingerprinting/palm printing. This method records prints digitally in a computer after fingerprints/palm prints are rolled on a piece of glass of a computer-driven scanner. The quality of prints taken in this manner are currently not quite as good as the old–fashioned ink method; however, they are usually acceptable. If an agency will not release an original print card, a certified copy is acceptable.

    4. If an agency will not release an original print card, a quality certified copy is acceptable.

    5. If an agent is unable to roll his suspect/subject/witness’s prints, fingerprints may be obtained from a State Identification Bureau or the FBI Identification Division, if the person has been arrested by a state or local authority. The FBI or State ID number of an individual with a criminal history may be found in the National Crime Information Center (NCIC). This number is necessary for ordering purposes. If the special agent cannot secure known prints, the Latent Print Unit will attempt to locate a set of known prints. When using the services of the Latent Print Unit to obtain a set of prints, special agents must provide the person’s FBI or State ID number. If the agent is unable to provide a FBI or State identification number, the agent must provide the full name, date of birth, and social security number of the person on whom prints are to be obtained.

    6. Although a set of fingerprints might be considered classifiable, that does not mean they are fully comparable or identifiable to latent fingerprints.

    7. The utmost care should be used to ensure that suspects/subjects/witnesses do not handle any original documents relating to the investigation during interviews, etc. This would negate any subsequent examination for latent prints on those documents. If it is appropriate to preserve the evidence for examination, the evidence should be placed in document protectors before it is shown to the suspects/subjects/witnesses.

9.4.11.2.1.5  (12-01-2006)
Questioned Document Unit

  1. The Questioned Document Unit conducts examinations and comparisons of handwriting, hand printing, and numerals. Document examiners also examine and compare mechanical impressions from typewriters, impact printers, rubber stamps, and checkwriters.

  2. Exemplars should be obtained whenever special agents become aware that the authenticity or origin of a document may be questioned. It is critical that special agents obtain original known exemplars before submitting their request. The results of the examinations performed by the Lab depend largely on the quality of the known writing that is submitted for comparison.

9.4.11.2.1.5.1  (12-20-2001)
Types of Exemplars

  1. There are two types of exemplars: requested and collected. Whenever possible, both types should be submitted.

9.4.11.2.1.5.1.1  (12-01-2006)
Requested Exemplars

  1. Requested exemplars contain repetitions of all of the letters and letter combinations that are present in the text of the questioned documents.

  2. Requested exemplars are gathered during the course of an investigation as a result of a request, summons, or subpoena of the suspected writer.

  3. A summons or a subpoena may be issued to a suspect/subject/witness for the purpose of providing handwriting exemplars. Compulsion of handwriting exemplars is neither a search nor seizure subject to Fourth Amendment protections, nor testimonial evidence protected by the Fifth Amendment privilege against self-incrimination. Serving a summons on a suspect/subject/witness for the purpose of taking exemplars is within the authority of 26 USC §7602 (see US v. Euge). This action does not violate the Fifth Amendment rights of a suspect/subject/witness, or policies established by Congress because handwriting exemplars are deemed identifying physical characteristics.

9.4.11.2.1.5.1.2  (06-30-1998)
Collected Exemplars

  1. Collected exemplars consist of normal course-of-business records such as personal papers, canceled checks, rent applications, receipts, school documents, etc. Collected exemplars are naturally written (no disguise) and they are an excellent source of known writing when comparing signatures.

9.4.11.2.1.5.2  (12-01-2006)
Handwriting, Handprinting, and Numeral Exemplars for Comparison to the Questioned Documents Unit

  1. Special agents should contact the Questioned Document Unit prior to obtaining exemplars. Special agents should use the following guidelines when obtaining exemplars:

    1. Exemplars should be original documents known to have been written by the person suspected of writing the questioned document.

    2. Exemplars should contain repetitions of all of the letters and letter combinations that are present in the text of the questioned documents.

    3. Exemplars should approximate the questioned writing conditions (i.e., if handwritten, get known handwriting; if upper-case hand printed, get known upper-hand printing, etc.)

    4. Exemplars should be made with a similar writing instrument, on similar paper, and should include, as nearly as possible, the full text of the questioned document.

  2. In addition to getting exemplars containing comparable repetitions of the questioned text, special agents should use Form 6540, Handwriting or Handprinting Exemplars (see Document Manager) or in the alternative Form 6450SP, Handwriting or Handprinting Exemplars for Spanish speaking suspects/subjects/witnesses (see Document Manager) to obtain a general sample of an individual's writing.

9.4.11.2.1.5.3  (12-01-2006)
Mechanical Impression Comparisons

  1. The questioned document examiners conduct examinations and comparisons of mechanical impressions, including typewriter impressions, rubber stamp impressions and checkwriter impressions. Identifications are based on individual defects usually caused by wear or damage.

9.4.11.2.1.5.3.1  (12-01-2006)
Typewriter Exemplars

  1. In some instances, it is necessary to take exemplars from a typewriter. These exemplars should be submitted along with the questioned typewritten documents. Special agents should use the following guidelines when obtaining typewritten exemplars:

    1. Exemplars should identify the make, model, and the serial number of the machine.

    2. Exemplars should, at a minimum, have two strike-ups of the entire keyboard. One strike-up should be taken using the shift key and one strike-up without using the shift key.

    3. Exemplars should also contain the same text material as is present on the questioned documents.

    4. A new ribbon mustbe placed in the machine before exemplars are taken.

    5. If the machine is equipped with a readable carbon ribbon, the ribbon should be removed, protected, and submitted to the Questioned Document Unit. The Questioned Document Unit (through the use of an instrument called a Ribbon Analysis Workstation) has the capability of transcribing the text found on readable carbon ribbons.

9.4.11.2.1.5.3.2  (12-01-2006)
Printer Exemplars

  1. Impact printers should be treated the same as typewriters (see IRM 9.4.11.2.1.5.3.1). When laser or ink jet printers are involved, however, the Questioned Document Unit should be contacted before an exemplar is taken and submitted for examination.

9.4.11.2.1.5.3.3  (12-01-2006)
Checkwriter Exemplars

  1. It is best to submit the entire checkwriter instrument to the laboratory for examination. As an alternative, the exemplars taken from a known checkwriter should contain strike-ups of all of the characters on the machine, as well as a minimum of two exemplars of each questioned amount on the corresponding questioned documents. In the examination request special agents should submit the make, model and serial number of the machine.

9.4.11.2.1.5.4  (12-01-2006)
Rubber Stamp Exemplars

  1. If available, the entire known rubber stamp should be submitted along with the questioned documents bearing rubber stamp impressions. The document examiner will examine the rubber stamp before producing exemplary impressions. No attempt should be made to clean the rubber stamp before submitting it to the laboratory.

9.4.11.2.1.5.5  (12-01-2006)
Charred Documents

  1. Charred or burned documents may be examined and photographed with the aid of various light sources. Many times what is not visible under ordinary light may be deciphered and recorded using specialized light sources. Charred or burned documents should be placed in protective packaging and submitted as soon as possible to the laboratory. Special agents should contact the laboratory for specific instructions and guidance before handling charred or burned paper evidence.

9.4.11.2.1.5.6  (12-01-2006)
Torn Paper

  1. Torn paper evidence should not be taped or glued together prior to submission to the laboratory. The document examiner will examine the characteristics of the torn edges before restoring the document to its original arrangement. In some cases torn portions of the same document are found in different places establishing a link in an investigation. The examiner may prove that two or more pieces of a document were at one time part of the same document by conducting an examination and comparison of the characteristics along the torn edges of the document pieces.

    Note:

    The Questioned Documents Unit does not reassemble shredded documents.

9.4.11.2.1.6  (12-01-2006)
Polygraph Unit

  1. The Polygraph Unit conducts examinations to test credibility issues which may arise before, during, or after the completion of an investigation.

  2. The Polygraph Unit also evaluates examinations conducted by operators outside the IRS.

9.4.11.2.1.6.1  (12-01-2006)
Suitability of a Polygraph Examination

  1. A polygraph examination may be used to determine the reliability of information provided by informants, subjects, witnesses, and cooperating defendants. A polygraph examination may also be conducted pursuant to a plea agreement in order to determine if the defendant is cooperating fully with the government.

  2. A polygraph examination should be used selectively as an investigative tool. A qualified polygraph examiner should be directly consulted by the special agent whenever a polygraph is being considered. A qualified examiner is trained to evaluate the suitability of the polygraph technique as requested by the special agent.

9.4.11.2.1.6.2  (12-01-2006)
Legal Admissibility of the Results of a Polygraph

  1. The legal admissibility of the results of a test (deception indicated, no deception indicated, inconclusive, or no opinion) varies by jurisdiction. However, statements, admissions, and confessions obtained during the examination process are generally admissible in court.

9.4.11.2.1.7  (12-01-2006)
Evidence Control Unit

  1. The Evidence Control Unit (ECU) receives all requests for the NFL and tracks these requests as they move through the various units. The ECU is responsible for ensuring the integrity of the evidence when it comes in and leaves the laboratory.

9.4.11.2.2  (12-01-2006)
How to Request Services of the National Forensic Laboratory

  1. Special agents should initiate requests for NFL services by using Form 13437, National Forensic Laboratory Request for Service (see Document Manager). The Form must be signed by the special agent and must include the investigation number, investigation name, whether or not the investigation is a Grand Jury investigation, whether or not the investigation is classified as Organized Crime and Drug Enforcement Task Force (OCDETF), the requestor’s name, address and telephone number and a brief synopsis of the investigation is required.

  2. All evidence submitted for examination should be original evidence. Special agents should keep copies of the original evidence submitted to the NFL.

  3. Evidence submitted should be listed, described in detail and sealed. The requesting special agent should provide a concise narrative describing the examination or service needed. If an expedited examination is needed, the special agent should briefly describe the exigency of the situation, such as a pending trial date. Special agents should call and advise the unit in advance of an exigent request.

    Note:

    Evidence should be sealed and packaged separate from the request Form 13437. Use an overnight carrier to ensure proper chain of custody for the evidence.

  4. Requests for services from any of the NFL units should be sent to the following address:

    Director, Office of Forensics
    CI:OPS:F
    Internal Revenue Service
    Criminal Investigation Division
    29 N. Wacker Dr., 3rd Floor
    Chicago, Illinois 60606

  5. Special agents should submit the request for services and the evidence as soon as they realize their investigation may benefit from the services offered by the NFL. All requests on Form 13437 must be approved by the Supervisory Special Agent (SSA) of the special agent requesting NFL services.

9.4.11.2.2.1  (12-01-2006)
Oral Request

  1. If an expedited examination is required, an oral request may be made by the Special Agent in Charge (SAC) of the requesting field office to the Director, Office of Forensics. A written request signed by the SAC of the requesting field office must follow within five business days.

9.4.11.2.2.2  (12-01-2006)
Request for Use of a Non-IRS Laboratory

  1. In situations where the use of a non-IRS laboratory is being considered, the SAC of the requesting field office must contact the Director, Office of Forensics. The Director, Office of Forensics will assess the necessity of using an outside facility and make recommendations to the SAC of the requesting field office.

9.4.11.2.2.3  (12-01-2006)
Role of the Examiners

  1. Examiners prepare reports based on their examinations and conclusions. They are available to testify in court or other judicial proceedings regarding their conclusions.

9.4.11.2.2.3.1  (12-01-2006)
Travel by the Examiners

  1. In situations where it is necessary for examiners to travel to a field office to perform on-site examinations and/or consultations, travel must be coordinated with the specific unit in the NFL. The examiners are also available to travel to the field offices for Continuing Professional Education (CPE) presentations.

  2. Requests for travel by NFL examiners to perform on-site examinations should be submitted on Form 13437 as specified (see IRM 9.4.11.2.2). Requests for examiners to participate in CPE presentations should be made in writing (either memorandum or e-mail) by the SAC to the Director, Office of Forensics. See IRM 9.4.11.2.2 for the address.

  3. The cost of the services provided by the NFL are not charged to the requesting field office. The cost of NFL services may be charged to the defendant if the judge orders the defendant to pay court costs.

9.4.11.2.2.3.2  (12-01-2006)
Evaluation of Services

  1. Special agents are asked to complete Form 13436, Office of Forensics Evaluation of Services (see Document Manager), within 10 business days after they receive their evidence and report. The evaluation will enable the Office of Forensics to maintain quality services and keep apprised of the needs of the field. Special agents should use the pre-addressed envelope supplied with their report to mail the completed form to the Director, Office of Forensic Lab.

9.4.11.2.3  (12-01-2006)
Services Provided by the Trial Illustration Section

  1. The Trial Illustration Section provides visual aids for trials involving criminal tax, money laundering, and other violations over which IRS has jurisdiction. The visual exhibits are available in varying formats such as large scale charts (40 x 60 inches), full color overhead transparencies, and handouts.

  2. In addition to tax computations and supporting schedules, the trial illustrators may prepare and design flow diagrams, time-lines, link analyses, maps, bar graphs, and pie graphs. They often use methods such as overlays and velcro to progressively display information as evidence is introduced during a trial. Element charts are also very helpful in depicting the violations of Titles 18, 26, and 31 of the United States Code.

  3. The Trial Illustration Section may also provide figures for the cost of prosecution, i.e., staff hours, supply costs, mailing costs, and per diem for travel.

  4. Special agents must submit Form 13437, National Forensic Laboratory Request for Services, requesting the services of Trial Illustration at least 30 days in advance of the scheduled trial date. The request should be mailed to the following address:

    Section Chief, Trial Illustration Section
    Internal Revenue Service
    Criminal Investigation Division
    7940 Kentucky Dr., Stop 851
    Florence, Kentucky 41042

9.4.11.3  (12-01-2006)
Electronic Crimes Program

  1. The Electronic Crimes Program (EC), functions under the leadership of the Director, Electronic Crimes (CI:TOIS:EC), who provides guidance, policy, and direction to the various components of EC to ensure a consistent application of strategy in the Electronic Crimes Program, to assure EC support of CI’s field operations, and to ensure the efficient use of EC resources.

  2. The EC provides guidance and resources in securing, documenting, processing, maintaining and presenting digital evidence for use in criminal investigations. The EC has three components as follows:

    1. Field Services

    2. Electronic Crime Development Center (ECDC)

    3. Data Input Center (DIC)

9.4.11.3.1  (12-01-2006)
Field Services

  1. The Director, Field Services supervises the Area Lead Investigators (ALIs), and is responsible for the coordination and direction of EC Field Operations nationwide. The Director, Field Services reports directly to the Director, CI:TOIS:EC.

  2. The ALIs report directly to the Director, Field Services. In direct coordination with the field office, they provide national program direction, resource allocation, knowledgeable oversight and functional supervision of the CIS to ensure timely and quality workload management, completion of assignments, training and support for related personnel matters.

  3. The Computer Investigative Specialist (CIS) is an experienced special agent with excellent financial investigative skills and a sound knowledge of accounting and legal principles. A CIS has completed a standardized course of study in computer evidence recovery and analysis.


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