When a special agent from one field office makes investigative inquiries in another, the Special Agent in Charge (SAC) of the field office where the inquiries are to be made will be advised of:

If advance notice is not consistent with the maintenance of adequate security of communications, notification should occur at the first possible opportunity.

Travel expenses in excess of $100, incurred to allow invitational travelers (e.g., state or local officers, key witnesses, etc.) to accompany special agents must be charged to the CI central billed (corporate) account. Invitational travelers should not purchase transportation from their personal funds.

Non-bargaining unit employees accompanying special agents must use their own Government-issued travel charge card.

Provisions set forth in the Transportation Security Administration (TSA) training material: Law Enforcement Officers Flying Armed (April 2003), must be reviewed and complied with in all instances when special agents fly armed. The TSA training material specifies current federal regulations that special agents must adhere to and is posted to CI Connections see CI Mandatory Briefings, Flying Armed. Regulations continually change and therefore are not detailed here. Criminal Investigation has enhanced the existing regulations as follows:

The pilot-in-command (Captain) is the In-Flight Security Coordinator (ISC) of an aircraft. The Captain is directly responsible for, and is the final authority as to the operation of the aircraft. The ISC has the authority to deny boarding of any person believed to be a hazard to the flight. Neither the ISC nor the flight crew, however, has the authority to take possession of a Law Enforcement Officer’s (LEO’s) firearm.

Special agents are not authorized by law to initiate emergency action during a flight emergency or disturbance unless requested to do so by a uniformed member of the crew or unless human life is clearly and imminently at risk. Special agents may also respond to request for assistance by a Federal Air Marshal (FAM), if the FAM’s identity has been verified. If FAMs are not present on the aircraft, special agents should take necessary action to prevent loss of life or serious bodily injury pursuant to IRM 9.2.3, Use of Force Procedures.

Special agents must maintain a professional demeanor aboard aircrafts and act accordingly. Additionally, special agents will:

All procedures of security of firearms and ammunition (see IRM 9.11.3, Investigative Property) should be adhered to by the agent traveling with a firearm. When making lodging reservations, a room equipped with a safe, which will provide adequate security for a firearm when it is not under the agent’s immediate control, should be reserved.

See subsection 9.11.2.4.6, Firearms in a Foreign Country, for procedures to carry a firearm into a foreign country.

Oleoresin Capsicum (OC) spray is not permitted on board an aircraft under any circumstances (see 49 CFR §175). Criminal Investigation issued OC spray may, however, be transported within checked baggage pursuant to 49 CFR §175.10(a)(9).

Requests for authorization for a special agent or other CI personnel to engage in foreign travel will be obtained by submitting a memorandum to the Director, International (LM:I) through the Director, International (CI:OPS:I). The memorandum, known as a Foreign Travel Request (FTR), is submitted by the SAC of the respective field office with the concurrence of the Director, Field Operations. The FTR must be signed by the Director, International (LM:I) prior to any foreign travel. International (CI:OPS:I), will prepare Form 1321, Authorization for Official Travel, for the traveling agent and will forward it to the Manager, Tax Administration Advisory Services (TAAS) Division (LM:I) for approval.

Travel to foreign areas may require a security clearance if official duties are being performed at an Embassy or Consulate. The valid levels of security clearances are Confidential, Secret, or Top Secret. If the special agent does not have a Secret or Top Secret clearance, they can request an "Interim Top Secret" clearance from the Personnel Security Office.

One FTR can be submitted for multiple personnel planning to Travel together, but a separate Form 1321, Authorization for Official Travel must be submitted for each traveler. International, CI:OPS:I, is responsible for preparing Form 1321.

All FTRs must contain the following information:

When travel is related to a grand jury investigation, the Assistant United States Attorney (AUSA) handling the investigation should be consulted and must concur with the purpose of the travel.

An application for an official passport and FTR should be made as soon as foreign travel is anticipated. If the traveler has a current personal passport or a personal or official passport that expired within the past 15 years, these requests should be made no later than 30 business days from the expected date of travel. If the traveler never had a passport, or it expired more than 15 years ago, these requests should be made no later than 45 business days from the expected date of travel.

Foreign Travel Requests for multiple countries should be submitted, as soon as possible. These requests require additional time to secure all necessary country authorizations and clearances for travel.

Emergency FTRs will be handled as expeditiously as possible. However, it is incumbent upon field personnel to ensure that these types of requests are rare exceptions dictated by special circumstances. In these instances, no assurances can be made that the travel authorization will be obtained by the specified travel dates. As soon as it is learned that an emergency FTR is necessary, the special agent should contact the CI:OPS:I desk officer for that country to start the travel authorization process.

After the Director, CI:OPS:I reviews the FTR for completeness, the requests are forwarded to the Director, LM:I for processing of country clearance. Foreign Travel Requests not submitted to the Director, CI:OPS:I within the specified timeframes will be returned to the appropriate Director, Field Operations, unless it is an emergency request as noted in the preceding paragraph.

If for any reason the travel is denied, the Director, LM:I will notify the Director, CI:OPS:I who in turn will advise the SAC of the field office requesting the travel.

Special agents should contact the respective CI Attaché or CI:OPS:I desk officer prior to submitting a FTR.

Special agents traveling with their computers must contact their local computer operations administrator (COA) to have the proper system changes installed prior to departing for an international post of duty.

Executives and managers of CI will undertake foreign travel only when absolutely essential. Foreign travel requests by executives and managers will be submitted in accordance with applicable travel regulations, and will include detailed information concerning the nature of the travel, justification for the travel, and the mode of travel will be submitted with the request.

See IRM 9.4.2, Sources of Information, regarding special procedures authorizing the use of a Confidential Informant/Cooperating Witness (CI/CW) which are required when the CI/CW is a foreign national, or foreign travel of a CI/CW is anticipated.

The traveler will promptly notify the Director, CI:OPS:I if scheduled travel is postponed or cancelled.

The guidelines that apply to all foreign travel apply to travel to Canada.

Consent from a taxpayer, witness, or custodian of records to be interviewed is required prior to traveling to Canada when the contact is related to a tax investigation. The required consent is governed by the United States-Canada Travel Agreement.

Upon approval of the travel by the Director, LM:I, the Director, CI:OPS:I will obtain the necessary clearances, furnish the originating office with the procedure to be followed and, where appropriate, the name and location of the Canadian tax official who is to be contacted by the special agent. A Canadian agent will usually accompany the special agent when third-party contacts are made.

For all travel to Canada, a FTR will be prepared in accordance with the instructions provided in subsection 9.11.2.4.1, Requests for Authorization.

All air travel occurring between the United Sates and a foreign country or between foreign countries must be by " certificated" air carriers whenever service by these carriers is available.

Certificated air carriers are carriers holding certificates under the Federal Aviation Act of 1958, excluding foreign air carriers operating under these permits. Certificated air carriers are also known as "contract carriers." See IRM 1.32.1, Official IRS Travel Guide.

Each officer or employee of the IRS traveling under official orders to foreign countries must have in his/her possession a valid United States official passport. No official passport is needed for travel to any US territory.

An application for an official passport should be made, as soon as foreign travel is anticipated. If the traveler has a current personal passport or a personal or official passport that expired within the past 15 years, these requests should be made no later than 30 business days from the expected date of travel. If the traveler never had a passport, or it expired more than 15 years ago, these requests should be made no later than 45 business days from the expected date of travel.

A tourist passport is not appropriate for official travel.

The Director, CI:OPS:I, has delegated authority to request official passports. Procedures for obtaining official passports are contained on the CI:OPS:I website together with the applicable forms. If you have any questions about the procedures consult with International, CI:OPS:I.

Official passports issued to CI employees should be returned within 10 days of travel completion to: Director, CI:OPS:I, 1111 Constitution Ave., NW, Room 2543, Washington, DC, 20224. All official passports are housed at this location until official travel is required.

Employees are required to notify the Director, CI:OPS:I for cancellation or destruction of their official passport upon retirement or separation from the IRS.

United States residents visiting foreign countries may be required to have in their possession an "International Certificate of Vaccination" . This certificate and all up-to-date information regarding immunization requirements of the country to be visited can ordinarily be obtained at the nearest office of the United States Public Health Service or the Department of State. The Department of State Web site, www.state.gov, provides this information.

Required immunizations should be obtained through United States government facilities, including the United States Public Health Service or Department of State, when available. If government facilities are not available, or if it is not otherwise practicable to use such facilities, the services of a private physician may be utilized and reimbursed on a travel voucher.

Under no circumstances will special agents carry firearms into foreign countries without the specific and written approval of the appropriate Ambassador. Requests for approval to carry firearms or electronic surveillance equipment into a foreign country need to be included in a request for foreign travel and will be coordinated through the Director, CI:OPS:I. Only in extremely rare occasions will special agents be granted approval.