The Secretary of the Treasury, through the Under Secretary of Enforcement, has delegated responsibility for the operation and administration of the Treasury Forfeiture Fund to the Director of the Executive Office for Asset Forfeiture (EOAF). Treasury Directive 27-03 describes the functions that EOAF is responsible for, some of which are listed below:

The Department of the Treasury Forfeiture Fund was created by Section 638 of Public Law 102-393 (1992), codified at 31 USC §9703, to provide a Treasury wide forfeiture fund into which forfeited cash and proceeds from the sale of forfeited property could be deposited. The Treasury law enforcement agencies participating in the Treasury Forfeiture Fund are the US Customs Service, the Internal Revenue Service - Criminal Investigation, the US Secret Service, and the Bureau of Alcohol, Tobacco and Firearms. The US Coast Guard also participates in the Treasury Forfeiture Fund.

The mission of the Treasury Forfeiture Fund is to promote the consistent and strategic use of asset forfeiture by Treasury law enforcement agencies to disrupt and dismantle criminal enterprises. Within this mission are four primary goals:

The Warrants and Forfeitures Section reports to the Director, Operations Policy and Support, in the CI organizational structure. The Warrants and Forfeitures Section provides policy, direction, oversight, and support to the field offices relating to warrants and the asset forfeiture program. Areas covered by the section include training, real property, petitions, equitable sharing, budget, and reimbursable expenditures.

The Warrants and Forfeitures Section is responsible for the Asset Forfeiture Tracking and Retrieval System (AFTRAK). The AFTRAK is the Criminal Investigation information system designed to track assets held for potential forfeiture or evidence from seizure to disposition.

The Warrants and Forfeitures Section provides a liaison between the field offices and EOAF to (among other things):

Most, if not all, US Attorney's Offices have one or more Assistant US Attorneys (AUSA) specifically assigned to handle forfeiture cases. The forfeiture AUSA may work in the civil or criminal division of the US Attorney's Office, and serves as the expert in forfeiture law and procedure.

The forfeiture AUSA can provide valuable assistance in assessing the advisability and legality of potential seizures and should become involved in any potential forfeiture action before the seizure or indictment of property. The forfeiture AUSA should maintain close contact with the case agent and the Asset Forfeiture Coordinator (AFC) throughout the processing of the entire forfeiture action.

The duty to undertake a careful review of the underlying facts and circumstances supporting forfeiture before proceeding against the property is specifically imposed on an AUSA by law. The AUSA must fully evaluate the merits of a case and the justification for forfeiture prior to institution of forfeiture proceedings. Otherwise the AUSA and seizing agent could be liable if the court determines that there was not reasonable cause for the seizure and forfeiture action. In addition, if a claimant substantially prevails, the United States will be liable for reasonable attorney fees and other litigation costs, and post-judgment interest.

A Criminal Tax (CT) Attorney's early involvement in investigations with seizure and forfeiture potential is recommended especially when an administrative forfeiture action is contemplated. A CT Attorney can provide legal assistance, identify weaknesses up front, and ensure evidence is legally sufficient to support the required burdens of proof to seize and proceed against property. A CT Attorney can also assist in the preparation of an affidavit for a seizure warrant.

One of the CT Attorney's primary responsibilities is the preparation of the Law and Fact Memorandum after a seizure in an administrative forfeiture action. The Law and Fact Memorandum is the means that the CT Attorney uses to provide an opinion to the Special Agent in Charge (SAC) on the legal basis of a potential forfeiture action.

The SAC is delegated specific seizure and forfeiture authority under Delegation Order Number 157, Seizure and Forfeiture of Personal Property, for seizure and forfeiture pursuant to Title 26. The SAC is also delegated seizure and forfeiture authority under Delegation Order Number 158, Authority to Initiate Investigations and to Seize and Forfeit Property under the Money Laundering Control Act of 1986 and the Bank Secrecy Act. The specific authority of the SAC can be found in the Delegation Orders, which are available on the CI Web.

The SAC should ensure that field office management actively promotes and supports the asset forfeiture program, and that local policies or procedures are in place to identify investigations with seizure and forfeiture potential. The SAC is responsible and accountable for the overall effectiveness of the field office's asset forfeiture program.

The SAC should strive to maintain an efficient and effective program that properly utilizes the asset forfeiture statutes. The field office's program should ensure the proper management and disposition of seized property and the protection of the constitutional rights of all persons involved in the asset forfeiture process. The SAC should institute procedures to insure the seized asset database is accurately maintained on a timely basis.

The SAC is responsible for selecting a qualified special agent to serve as the field office's AFC. Dependent upon the field office's forfeiture activity, the AFC position can either be full or part time. The SAC can also assign a backup AFC, if necessary.

The SAC is responsible for either directly supervising the AFC, or for assigning supervisory responsibility of the AFC to an Assistant Special Agent in Charge (ASAC) or a Supervisory Special Agent (SSA). The SAC should insure that the AFC is provided appropriate training, time, resources, and field assistance necessary to perform his/her duties.

The SAC should liaison with other Federal, state, and local law enforcement agencies and the US Attorney's Office for the purpose of supporting the field office's asset forfeiture program, addressing issues in multi-agency investigations, and preventing any false expectations or ill will in the equitable and reverse sharing processes.

The SSA is responsible for directing, coordinating, and overseeing work of special agents to ensure the goals and objectives the SAC has established for the asset forfeiture program are met. In order to support these goals, the SSA should:

The AFC is responsible for ensuring the goals and objectives that the SAC has established for the field office's asset forfeiture program are met. The AFC's roles and responsibilities are to:

The AFC has the responsibility to ensure that the field office is in compliance with all seizure and forfeiture statutes, processes, policies and guidelines issued by EOAF, the Department of Justice, and the US Attorney's Office. The AFC should ensure that the field office is in compliance with all policies, procedures and guidelines contained in IRM 9.7, Asset Seizure and Forfeiture, sections 9.7.1 through 9.7.14.

The AFC will attend basic asset forfeiture training sponsored by the Warrants and Forfeitures Section as well as contract management training for Contracting Officer's Technical Representatives (COTR). The COTR training is required for the AFC to sign Disposition Orders, which instruct or task the seized property contractor to perform seized property management services.

The AFC should also attend training, continuing professional education, and conferences sponsored by the Warrants and Forfeitures Section, EOAF, and the Department of Justice, Asset Forfeiture and Money Laundering Section (AFMLS), to ensure he/she is informed of the latest laws, court cases, policies, and trends in asset forfeiture and money laundering.

It is the responsibility of the special agent to:

The special agent should ensure that the AFC is included in any seizure and forfeiture related meetings with the US Attorney's Office or other law enforcement agencies.

Special agents are delegated specific authorities under Delegation Order Number 157 and Delegation Order Number 158; however, these duties are usually performed by the AFC.

An important component of the asset forfeiture program is the management and protection of seized and forfeited property. The program should attempt to achieve efficiencies in the storage and maintenance of seized and forfeited property while insuring that the property is protected from harm or damage.

Under the authority of 31 USC §9703(a)(1), the Treasury Forfeiture Fund is available for contracting services related to the seizure and forfeiture of property under the provisions of Titles 18 and 31.

The duties of the seized property contractor in fulfilling the requirements of this contract are covered in IRM 9.7.4, Pre-Seizure Planning; IRM 9.7.6, Custody and Storage of Seized Assets; and IRM 9.7.8, Disposition of Seized and Forfeited Property.

Under the authority of 31 USC §9703(a)(1), the Treasury Forfeiture Fund is available for contracting services related to the seizure and forfeiture of property under the provisions of Titles 18 and 31. Contract services support may also be reimbursed from the Treasury Forfeiture Fund for the approved seizure and/or forfeiture activities of Treasury law enforcement agencies participating in the Treasury Forfeiture Fund.

The IRS secures the services of personnel through a national contract to support the CI asset forfeiture program. Each field office will generally be assigned one full or part time support service contract employee to assist the AFC with administrative duties as outlined in the contract. The assignment of full or part time support service contract employees is dependent upon the volume of seizure and forfeiture activity conducted by each field office.

The principal management of the support services program and contract employees is provided by the Project Manager, who is an employee of the support services contractor. The Project Manager is responsible for the overall management and coordination of the contract, and acts as the central point of contact with CI. The authorized CI representative responsible for communicating with the Project Manager is the COTR assigned to the Warrants and Forfeitures Section.

The EOAF Directive Number 10, Points to Remember Regarding Work with Contract Employees, advises Treasury law enforcement agencies of important policies to abide by when working with contract employees, including:

Other important points to remember in working with the support services contract employee are that:

The following duties are generally authorized for contract employees under the asset forfeiture support services contract:

The office of the Law Revision Counsel (LRC) of the US House of Representatives prepares and publishes the United States Code. The LRC Internet site http://uscode.house.gov/ contains search and download options for search of the United States Code. The Code of Federal Regulations (CFR) can be researched at www.access.gpo.gov/nara/cfr.

The Federal Criminal Code and Rules (FRCrP), which is published annually, includes Title 18, Crimes and Criminal Procedure; Title 26, §7201 to §7217; and Title 31. The FRCrP also contains Rules of Criminal Procedure, such as Rule 32.2, Criminal Forfeiture; and Rule 41, Search and Seizure. Current editions of the FRCrP should be available in all field offices and posts-of-duty. The FRCrP can also be researched at http://uscode.house.gov/

The following sections in Title 18 relate to civil and criminal forfeitures for violations of 18 USC §1956 and §1957, and 31 USC §5313 and §5324:

The following sections relate to civil forfeitures for Title 26 violations:

Title 31 USC §5317(c) provides for civil and criminal forfeiture for violations of 31 USC §5313 and §5324.

The provisions of the Customs laws 19 USC §1602–1621 (relating to seizure, administrative and judicial forfeiture, disposition of property or proceeds from the sale, and remission or mitigation of administrative forfeitures) insofar as they are applicable and not inconsistent with the provisions of 18 USC §981, apply to civil seizures and forfeitures under 18 USC §981 and 31 USC §5317(c).

Proceedings under the criminal forfeiture statutes 18 USC §982 and 31 USC §5317(c)(1) are governed by the provisions of section 413 of the Comprehensive Drug Abuse Prevention and Control Act of 1970 (21 USC §853).

The Supplemental Rules for Certain Admiralty and Maritime Claims are found at the end of the Federal Rules of Criminal Procedure (FRCrP) in Title 28 of the United States Code, and are commonly referred to as the Supplemental Rules. The Supplemental Rules and the FRCrP can be researched on the LRC Internet site http://uscode.house.gov/. Civil judicial forfeiture actions proceed under the Supplemental Rules and the FRCrP. The Supplemental Rules set forth requirements and procedures, such as the filing a civil forfeiture complaint and the issuance and execution of warrants of arrest in rem.

The authority for CI and CI personnel to seize and forfeit property originates with the Secretary of the Treasury in the United States Code, and is delegated through Treasury Orders, Treasury Directives, and Delegation Orders.

Treasury Orders relevant to asset forfeiture include Treasury Order 101-05, which delegates certain authorities vested in the Secretary of the Treasury to various officials, offices, and bureaus. Another pertinent Treasury Order, 102-14, delegates authority with respect to the Treasury Forfeiture Fund.

Treasury Directives relevant to asset forfeiture include Treasury Directive 15-42, which delegates authorities to the Commissioner of the IRS to investigate violations of 18 USC §1956 and §1957. Another pertinent Treasury Directive, 27-03, describes the responsibilities of EOAF. The United States Treasury website www.ustreas.gov/regs/ contains the Treasury Orders and Treasury Directives indexed numerically and by subject.

The Commissioner has delegated certain seizure and forfeiture authority to CI personnel through Delegation Order Number 157, Seizure and Forfeiture of Personal Property, for seizures and forfeitures pursuant to Title 26. The Commissioner also delegated seizure and forfeiture authority to CI personnel through Delegation Order Number 158, Authority to Initiate Investigations and to Seize and Forfeit Property under the Money Laundering Control Act of 1986 and the Bank Secrecy Act, for seizures and forfeitures pursuant to Titles 18 and 31. Delegation Orders 157 and 158 are available on the CI Web. The CI personnel delegated varying levels of seizure and forfeiture authority through Delegation Orders 157 and 158 include:

The Department of the Treasury and IRS also enter into Memoranda of Understanding (MOU) with other departments and agencies relating to seizures and forfeitures. The most significant of these is the MOU between the Secretary of the Treasury, the Attorney General, and the Postmaster General Regarding Money Laundering Investigations dated August 31, 1990. This memorandum allocates jurisdiction to investigate violations of 18 USC §1956 and §1957, and related seizure and forfeiture authority.

The EOAF sets policy for Treasury law enforcement agencies in the areas of asset seizure and forfeiture through the issuance of Policy Directives that contain guidelines under which Treasury law enforcement agencies must operate. Treasury law enforcement agencies may, however, establish policies or issue guidelines for their agencies that are more restrictive than the Policy Directives issued by EOAF. The EOAF Policy Directives are periodically revised due to changes in the law or to improve the efficiency and effectiveness of Treasury Forfeiture Fund operations. EOAF Policy Directives are available on the CI Web.

The most global statement of Department of the Treasury policy may be found in the Department of the Treasury Guidelines for Seized and Forfeited Property.

The Department of the Treasury Guide to Equitable Sharing for Foreign Countries and Federal, State, and Local Law Enforcement Agencies is a necessary reference for the AFC and should be provided to Federal, state, and local law enforcement agencies, and foreign countries that submit equitable sharing requests to CI.

The Guidelines for Seized and Forfeited Property and the Guide to Equitable Sharing for Foreign Countries and Federal, State, and Local Law Enforcement Agencies, and a complete set of Policy Directives are available by contacting the Warrants and Forfeitures Section, (CI:OPS:WF) or can be ordered directly from EOAF at (202) 622–9600.

The Asset Forfeiture and Money Laundering Section (AFMLS) in the Criminal Division of the Department of Justice is an important resource for the dissemination of forfeiture and money laundering information. The AFMLS publishes newsletters, pamplets, and manuals, which provide technical assistance and legal advice. The AFMLS publications are available at no cost to the Federal, state, and local government communities.

To obtain a catalog of AFMLS publications or order the items described below, contact AFMLS at (202) 616–9327 or (202) 305–3049.

Some of the newsletters available from AFMLS include:

The Assest Forfeiture Law and Practice manual contains a comprehensive discussion of all the major aspects of forfeiture law and practice with an emphasis on the government's perspective. Much of the information in IRM 9.7 is derived from theAsset Forfeiture Law and Practice Manual.

A Statement of Work (SOW) is the part of a Federal contract that describes the contractor's work requirements.

The objective of the seized property management contract SOW and its appendices is to describe the requirements of the Treasury law enforcement agencies for nationwide services for the receipt, custody, management, and disposition of seized and forfeited property. The appendices in the SOW describe unique requirements for each Treasury law enforcement agency including CI.

The seized property contractor is required to maintain the contract's SOW in an automated word processing system. Whenever an addition, deletion, or modification to the SOW is approved, the seized property contractor will update the SOW and highlight (bold) and underline all the new changes made to the SOW. A copy of the revised contract should be forwarded to the Contracting Officer and the Director, EOAF, within the time period specified in the SOW. Each AFC trained as a COTR should have the most recent revision of the SOW, which may be obtained by contacting the Warrants and Forfeitures Section, or from the local point of contact for the property contractor.

The SOW for the support services contract describes the support services requirements for CI and the EOAF. Each field office should have a copy of the SOW, which may be obtained from the COTR for the support services contract in the Warrants and Forfeitures Section. The field office support services contract employee should be provided with a copy of the SOW by his/her employer.