The purpose of this section is to describe a Financial Investigative Task Force. The following will be discussed in this section:

The Internal Revenue Service (IRS) defines the Financial Investigative Task Force (FITF) as a grand jury investigative probe wherein Criminal Investigation (CI) provides financial expertise in specified areas to determine the existence of criminal conduct and potential violators.

Criminal Investigation personnel assigned to FITFs usually focus all investigative efforts on FITF matters and are not involved in administrative tax investigations.

The FITF personnel may serve subpoenas authorized by the U.S. Attorney's Office.

The FITFs usually involve a combination of Federal, state and local law enforcement personnel.

Each Special Agent in Charge (SAC) will determine CI's FITF participation, if at all, along with how CI personnel will function within a FITF.

Many FITFs are initiated and managed by the IRS while others are "led" by other federal agencies.

A Memorandum of Understanding (MOU) to address administrative issues shall be developed by the IRS and participating state/local agencies to require abidance with all IRS rules and regulations when:

The benefits to CI of a FITF can be:

Criminal Investigation may request the authorization (deputation) of state/local law enforcement officers to participate in a FITF and thereby assist in conducting investigations of Title 18 money laundering and Title 31 currency crimes.

Most FITF matters having criminal potential will result in a specific federal grand jury investigation. All FITF personnel, including deputized officers, must then be placed on a grand jury disclosure list and be formally admonished of USCS Fed Rule Crim Proc R 6(e), grand jury secrecy provisions.

In investigative matters that lead to tax implications, a related statute call must be made by the SAC for Service personnel to access returns and return information used to evaluate FITF received information (see IRM 9.3.1.4.3.1.1.2 for a discussion of the related statute call). Returns and return information may not otherwise be disclosed to Treasury (including IRS) and Justice Department employees, except through the ex parte court order provisions of IRC §6103(i)(1) or the request provisions of IRC §6103(i)(2). Additionally:

Organized Crime Drug Enforcement Task Force (OCDETF) and FITF deputation are different in that OCDETF deputation is "case specific" , whereas the FITF mission is to develop investigations, i.e., FITF deputation is focused on the entire FITF operation as a whole.

Each field office which contemplates allowing FITF deputized personnel access to IRS office space must review office security and access and be able to track any after-hours entry by non-Service personnel so as to avoid unauthorized or illegal disclosure.

Deputized individuals who utilize federal government equipment assume the same labor identity as that of any other CI employee. Hence, the Service's risk of liability is identical to that of all other Service employees. CI management must ensure that all FITF deputized personnel are fully aware of IRS rules and regulations concerning the use of federal government equipment. The provisions of the Federal Tort Claims Act, 28 USC §1346(b), 2671–2680, also apply to deputized individuals (see IRM 9.2.3.9). The SAC should consult with Regional General Legal Services for advice on such matters.

For Criminal Investigation Management Information System (CIMIS) purposes, a FITF is a general investigation. No primary or subject investigations will be related to a FITF general investigation. However, Form 4930, CI General/Primary/Subject Investigation Report, must include an affirmative entry ( " Y" ) in Block 43 if information to initiate an investigation was developed from a FITF.