When asset forfeiture is anticipated in an investigation, a special agent must obtain seizure investigation activity authority. This is done by indicating in CIMIS that seizure activity is anticipated in the PI or SCI. Seizure investigation activity authorization must be obtained for any seizure investigation in which Criminal Investigation (CI) participates, even if the lead agency is another Federal, state, or local law enforcement agency, or foreign country.

Authorized seizure activity should be initiated for each specific target of a seizure investigation, and not for each asset that may be subject to forfeiture.

The authority to conduct seizure investigative activities on an authorized investigation is delegated to special agents by the Special Agent in Charge (SAC), pursuant to Delegation Order 9-2 (Formerly Delegation Order 158 (Rev. 2)). This approval authority cannot be redelegated. By authorizing seizure investigative activities on an authorized investigation (PI or SCI) in the CIMIS database, the SAC delegates his/her authority to conduct seizure investigative activities to special agents.

Seizure investigative activities cannot be authorized without an underlining PI or SCI.

All time expended in connection with the seizure and forfeiture, including time spent identifying and locating assets and their ownership, writing affidavits, consulting with a Criminal Tax Attorney or the Assistant US Attorney, planning, preparing for, and executing seizure warrants, preparing seizure forms and reports, investigating claims and petitions, and participating as necessary through the conclusion of the forfeiture and disposition of the asset(s), should be charged to the corresponding PI or SCI.

The Asset Forfeiture Coordinator's (AFC) time spent on seizure investigations should be charged to the corresponding PI or SCI. The AFC time spent doing inventories, reconciliations, and other administrative work relating to numerous seizure investigations should be charged to an asset forfeiture general investigation (GI).

The approved seizure investigative activity associated with a PI or SCI should remain open until all aspects of the investigation have been completed. Although the special agent may have completed his/her duties in connection with the forfeiture and the associated criminal or primary investigation, the AFC should be consulted before closing the seizure investigative activity. The AFC will be charging time to the investigation through the disposition of the asset(s) and distribution or receipt of equitable sharing.

The AFTRAK database assigns numbers to seized assets. The AFTRAK Unit exclusively issues AFTRAK numbers to the field offices.

The following events require the issuance of an AFTRAK number:

Property items seized as evidence that are valued at less than $500 are not tracked on AFTRAK or assigned an AFTRAK number; the AFC must track these items on a field office database, see IRM 9.7.12, Evidence Seizures.

The AFC or the Asset Forfeiture Specialist (AFS), will obtain an AFTRAK number from the appropriate AFTRAK Unit contact for their field office's seizures immediately after one of the events listed above in paragraph (2) occurs.

The standard format for an AFTRAK number is an eight-digit seizure number plus a two-digit asset number. In rare cases when over 100 assets are associated with one AFTRAK number, the asset number will be three digits. This format must be followed when providing a CI agency seizure (AFTRAK) number to the national seized property contractor.

Multiple assets seized on the same day, from the same location, and owned by the same individual(s) can be tracked under one AFTRAK number. A separate AFTRAK number must be obtained for assets seized on different days, at different locations, or from different owners at the same location.

Initial information is entered in AFTRAK through the submission of Form 4008, Seized Property Report, to the AFTRAK Unit.

Form 4008 must be completed when an asset of any value is seized for forfeiture or evidence. Forms 4008 prepared for assets valued at less than $500 that are tracked on a field office database should not be sent to the AFTRAK Unit.

Additional forms in the 4008 series are typically used for adding or updating information on AFTRAK. These forms can be used for providing information when multiple assets, parties, shares, or dispositions are required.

The initial Form 4008 should be sent to the AFTRAK Unit within five days of the occurrence of any of the events listed in IRM 9.7.5.4.1 paragraph 2. Additions and/or updates to the status of assets should be sent to the AFTRAK Unit on the appropriate form(s) immediately when they occur.

Because the AFTRAK system is continually evolving, the Forms 4008 and processing procedures associated with AFTRAK may also change. Ensure that only the most current forms and procedures are used. The current versions of the forms in the 4008 series; Guide for Completing Forms 4008; 4008A-E; 4008S; and processing procedures are located on the CI WEB, in Document Manager, and available from the AFTRAK Unit.

The AFC, alternate or co-AFC, and the AFS should have access to AFTRAK reports for their field office. If not, the AFC should contact the Lead Management and Program Analyst in CI:OPS:WF to obtain access to AFTRAK reports for his/her field office.

The AFC is responsible for the accuracy and timeliness of information in AFTRAK for his/her field office. Regardless of who completes the forms for AFTRAK, the AFC or the AFS, the AFC will be held accountable for discrepancies between the status of an asset and the information on AFTRAK.

The AFC should periodically check the information on AFTRAK by reviewing the various AFTRAK reports available. Errors on AFTRAK should be corrected by the immediate submission of the proper form(s).

The Secretary of the Treasury is required by statute to submit certain reports to Congress each year concerning the Treasury Forfeiture Fund (TFF). Among the reports required are a complete set of audited financial statements for the Treasury Forfeiture Fund (including a balance sheet, income statement, and cash flow analysis that are subject to annual financial audits).

Other required reports include an analysis of income and expenses showing the revenue received or lost by property category (such as general property, vehicles, vessels, aircraft, cash, and real property) and by type of disposition (such as sale, remission, cancellation, or placement into official use, sharing with state and local agencies, and destruction).

In order to prepare the reports to Congress, the Executive Office for Asset Forfeiture (EOAF) must compile information from the law enforcement agencies and the US Coast Guard participating in the TFF, including CI.

The IRS is also required by statute to prepare and submit to Congress and the Office of Management and Budget, audited financial statements for each fiscal year.

The information provided by CI to EOAF and the IRS to prepare the financial statements and other reports to Congress comes from AFTRAK. Therefore, it is imperative that AFTRAK contain accurate and timely information.

Criminal Investigation conducts a one hundred percent inventory of seized assets each mid-year and fiscal year end. The inventory is conducted to insure the reliability of AFTRAK and the field office databases. The Chief Financial Officers Act requires that a physical inventory be preformed to insure the accuracy of the information used in the financial statements prepared for both IRS and the treasury forfeiture fund.

The process of preparing the financial statements begins with the field offices performing their inventories. The AFC is responsible for the physical inventory of all seized assets.

Prior to March 31 and September 30 of each year, CI:OPS:WF will send a memorandum with detailed inventory instructions to all SACs and AFCs.