- 9.11.4.9 Law Enforcement Availability Pay
- 9.11.4.10 Outside Employment
- 9.11.4.11 Accommodating Religious Practices
- 9.11.4.12 Employee Assistance Program
- 9.11.4.13 Reinstatement, Reassignment, Transfer or Change to Lower Grade of Special Agents
- 9.11.4.14 Flexiplace in Criminal Investigation
- 9.11.4.15 Alternate and Flexible Work Schedules
- 9.11.4.16 Volunteer Activities by Criminal Investigation Employees
- 9.11.4.17 Employee Suggestion Program for Criminal investigation Employees
- 9.11.4.18 Administrative Time for Employee Benefits
- 9.11.4.19 Access to the Criminal Investigation Network
- 9.11.4.20 Special Agent Collateral Duties and Specialized Positions
- 9.11.4.21 CRIMINAL INVESTIGATION RECRUITMENT PROGRAM
- 9.11.4.22 Criminal Investigation Medical Policies for Special Agents
- Exhibit 9.11.4-1 Hardship Transfer Transmittal
- Exhibit 9.11.4-2 Drug Testing Waiver
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The two hour per day annual average is calculated by dividing the number of unscheduled duty hours by the net number of workdays in the year.
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The net number of workdays in the year is the total number of workdays in the year, less excluded days.
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Excluded days include holidays and workdays which include more than four hours of leave, training, travel, and certain details to other activities.
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Unscheduled duty hours may be worked on excluded days.
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The first two hours of additional work on regular workdays is compensated by LEAP, even if scheduled in advance of the administrative workweek (except as provided in paragraph 3, below).
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After the first two hours, additional work on regular workdays scheduled in advance of the workweek is compensable as regularly scheduled overtime.
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In situations involving special agents detailed to US Secret Service for performing duties authorized under 18 USC §3056(a), all scheduled hours are compensated as overtime if at least two additional hours of unscheduled duty is performed on the same day.
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Criminal Investigation employees can participate in outside employment or business activities as long as the outside employment or activity complies with:
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Criminal Investigation's ethical responsibilities
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does not interfere with official duties
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does not present a safety issue
Note:
Special agents are prohibited from working outside employment in law enforcement positions.
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The principles that govern the permissibility of outside employment are:
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The activity does not place the employee in a situation where there may be a possible conflict or the appearance of a conflict between his/her official duties and his/her private interests.
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The activity does not deal directly with any tax-related matters.
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The activity will not result in improper use of official information.
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The nature of the employment or business activity or the hours devoted to such activity will not impair the employee’s availability, capacity, or efficiency for the performance of his/her official duties.
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The employee will not in any manner advertise or make it known that he/she works for the IRS in order to generate or enhance business.
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The employee will not do indirectly in the name of or through family that which he/she is prohibited to do directly.
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Prior written permission is required before engaging in any outside employment or business activity, with or without compensation.
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Approval authority for requests to engage in outside employment business, and other activities from employees who are in the GS-1811 job series is delegated to Directors reporting to the Chief, CI, for employees under his/her supervision and control. See Criminal Investigation Delegation Order No. 9 (Rev. 3) on the IRM CI web page.
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Approval authority for requests to engage in outside employment, business, and other activities from employees who are not in the GS-1811 job series is delegated to RACs, SACs, and HQ Directors for employees under his/her supervision and control. See Criminal Investigation Delegation Order No. 9 (Rev. 3) on the IRM CI web page.
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A request for outside employment is made by an employee submitting a fully completed Outside Employment or Business Activity Request, Form 7995, to his/her first-line manager. The information provided by the employee must be accurate and in sufficient detail to ensure timely review by management.
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The first-line manager will review the request for completeness with particular attention given to the section of the Form 7995 in which the requested activity will be described in detail. If additional information is necessary, the request will be returned to the employee and the employee advised in writing, if necessary, of the additional information required. Upon receipt of a fully completed request, the first-line manager will enter the date of receipt and deadline for approval/disapproval, (computed in workdays) on the Form 7995.
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The first-line manager, in considering a request for outside employment or business activity, must recommend approval or disapproval in accordance with 5 CFR Part 2635 Standards of Ethical Conduct for Employees of the Executive Branch 5 CFR Chapter XXI Part 3101 Supplemental Standards of Ethical Conduct for Employees of the Department of Treasury, other applicable statutes and regulations, and applicable IRS and Counsel issuances.
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Management must make a final decision on the request to engage in outside employment or business activity, as soon as possible, but not later than 10 workdays from receipt of the fully completed request. A complete statement setting forth the rationale for any disapproval must accompany the request when returned to the requesting employee.
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If an outside employment or business activity request is approved the employee must:
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reapply for written permission if the nature of this employment or business changes
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reapply for written permission upon movement or transfer to another IRS office under a different approving official
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reapply for written permission upon movement or transfer to a different position
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provide written notification to his/her first-line manager and the St. Louis Personnel Office when the approved employment or business activity is terminated
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The approving official will furnish a copy of all Forms 7995, Outside Employment or Business Activity Request, to the St. Louis Personnel Office for inclusion in the employee's Official Personnel Folder (OPF). The Servicing Employment Office will maintain a central file of all approved forms, and will conduct annual reviews to ensure consistency and compliance with program guidelines.
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Criminal Investigation is obligated to grant modified work schedules in order to accommodate religious obligations of all CI employees unless the accommodation would cause an undue hardship. All IRS employees are permitted to alter his/her work schedules by utilizing religious compensatory time if his/her personal religious beliefs require them to abstain from work during a specified period of time.
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Employees are permitted to work additional periods of time, either before or after the absence, in order to repay the time for which they will be, or have been, absent from duty. Employees cannot be required to use annual leave for accommodating his/her religious practices. If the legal requirement is met for religious compensatory time, management cannot require an employee to take annual leave.
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A determination on whether or not abstinence from work is required is to be based solely on the applicant’s religious beliefs. Managers will not substitute his/her knowledge of the employee's religion to indicate that the religious doctrine does not prohibit the employee from working.
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Although CI is under no obligation to guarantee employees that management will be able to accommodate each religious preference, CI must make good faith efforts to make such accommodations.
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A request cannot be denied unless it would interfere with the efficient accomplishment of the IRS's mission. A request cannot be denied based on speculation regarding a disruption or because of mere inconvenience to the IRS. Each request for accommodation will be evaluated in light of the work, staffing, and mission requirements of CI to ensure that any denial or cancellation of a request is because the requester and no one else can accomplish the IRS’s mission by working during the specified period of time.
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The form that will be used in planning absences and changes to work schedules for employees requesting modified work schedules in order to accommodate his/her religious obligations. See Exhibit 9.11.4-1. Once completed and approved by the requesting employee's first-line manager and second level manager, the form will be retained with the employee’s time and attendance records.
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An employee's request for time off will not be granted without simultaneously scheduling the hours during which the employee will work to make up the time to provide a clear record of the employee's adjusted work schedule. An employee will be allowed to accumulate only the number of hours of work needed to make up for previous or anticipated absences from work for religious observances. If an employee is absent when he/she is scheduled to perform work to make up for a planned absence for a religious observance, the employee must take paid leave, request leave without pay, or be charged absent without leave, if appropriate.
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Additional guidance on compensatory time for religious observances can be found in the Time and Attendance Handbook.
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The Employee Assistance Program (EAP) offers professional and confidential counseling services designed to help address the personal concerns and life issues an employee faces. Counseling is available to employees and his/her family members at no cost either in-person or by phone through the IRS EAP provider, ComPsych Corporation
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Services are accessible through EAP by calling 1-800-977-7631 (Law Enforcement Officers and his/her families call 1-888-270-8958; TDD call 1-800-697-0353) 24 hours a day, seven days a week. An employee can also access information on line at the Guidance Resources web page. The employee must register as a user of this site the first time by entering the IRS Company ID, IRS112, and selecting his/her own user name and password.
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Employees in the GS-1811 job series and his/her family members may contact the EAP's separate toll free line for law enforcement officers and his/her families. Counselors with a law enforcement background are available to address the unique concerns of law enforcement and his/her families. In addition to telephone counseling, face to face meetings can also be requested. A counselor can be reached regarding law enforcement concerns at 1-888-270-8958.
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Employees and his/her family members can receive help through EAP to deal with a variety of personal concerns, including:
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depression
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marital and family conflicts
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job pressures
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stress and anxiety
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alcohol and drug abuse
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grief and loss
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Service Connect is a program under the EAP's Worklife Referral Services Program that provides research and referral for a variety of convenience services. An employee and his/her family can call ComPsych for information and referrals on topics such as moving and relocation, home improvement and maintenance and governmental services.
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Additional information on the services offered to employees in the Employee Assistance and Worklife Services Programs can be found on the IR web in the Benefits and Services section of the Employee Resource Center (ERC).
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Requirements and procedures are established for requesting and effecting non-competitive actions including reinstatement of former CI special agents, and the reassignment, transfer, and voluntary change to lower grade of GS-1811s from other bureaus/agencies.
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A very high standard is set by CI for these types of actions. Only those agents who are truly outstanding and will have a positive effect on CI will be brought on board.
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The Director/Deputy Director, Strategy will approve reinstatement requests and approve and select candidates that apply for reassignments, transfers, and changes to lower grade of current GS-1811’s from other Federal law enforcement agencies.
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A former CI special agent may contact any employee in the former special agent’s field office or the Director, Field Operations about returning to the IRS. The SAC of the former special agent’s field office or Director, Field Operations who receives the initial inquiry will serve as the sponsor, and will prepare and sign a memorandum addressed to Director, Strategy (CI:S) that includes a recommendation to reinstate the former special agent. As an option, interviews may be used to evaluate candidates applying for reinstatement.
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Former GS-13 CI special agents may be reinstated at the GS-13 level.
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The written request must include the following information:
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A voluntary application from the former special agent requesting reinstatement. Applications will include an OF-612, Optional Application for Federal Employment or resume, a copy of his/her most recent performance appraisal and a recent copy of SF-50 (Notification of Personnel Action) that includes job, series, grade, level and salary.
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The grade and step the employee was when he/she left IRS.
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The grade and POD where the SAC or Director, Field Operations wants to reinstate the special agent or a memorandum not recommending reinstating the former CI special agent.
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The CI sponsor or his/her designee will forward the reinstatement request along with the memorandum to the Servicing Employment Office.
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The Servicing Employment Office will review, determine the qualifications and if qualified, the request will be forwarded to the next level of CI management with a copy to the appropriate CI-Human Resources (CI:S:HR) Embedded Specialist.
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The Director, Field Operations will review and make a recommendation to approve/disapprove the reinstatement and forward the request for reinstatement of the former special agent to the Director, Finance (CI:S:F), who will review and approve funding. If funding is available, the Director, Finance (CI:S:F) will forward the reinstatement request to the Director, Planning and Strategy (CI:S:PS) for POD approval/concurrence. If a decision is made to assign the individual to a different POD, an analyst from Planning and Strategy will contact the appropriate SAC and/or Director, Field Operations. The Director, Planning and Strategy will forward the reinstatement request to Director/Deputy Director, Strategy, for final decision. Upon decision by the Director/Deputy Director, Strategy, the reinstatement request will be returned to the Servicing Employment Office and a copy to the appropriate CI-HR Embedded Specialist.
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If approved, the Servicing Employment Office will clear the priority placement programs and offer the candidate a tentative job offer. As soon as the selectee accepts the tentative job offer, the Servicing Employment Office will initiate the required pre-employment screening which consists of a background investigation, drug test, physical, tax audit, and ask the candidate for his/her Federal Law Enforcement Training Center (FLETC) transcripts.
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Upon receipt of the FLETC transcripts, the Servicing Employment Office will fax the transcript to the National Criminal Investigation Training Academy (NCITA) to determine if additional training is required.
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The SAC will be advised when the reinstatement candidate has successfully completed the pre-employment screening and is available to be assigned to his/her field office. The Servicing Employment Office will contact the SAC to request the Personnel Action Request.
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Pay will be set by the Servicing Employment Office in accordance with the appropriate rules and regulations.
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Criminal Investigation is not obligated to pay relocation expenses for candidates that are non-competitively selected as a voluntary transfer, reassignment, or change to lower grade. However, relocation allowances may be authorized in the case of lateral reassignments when the "best person" and "best interest of the government" tests are met. If relocation benefits are appropriate, approval must be obtained by the Director, Finance (CI:S:F).
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Non-competitive reassignments, transfers and change to lower grade of GS-1811s from other Federal bureaus/agencies may be granted to qualified applicants.
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The highest grade level available for reassignment/transfer/change to lower grade into the CI special agent occupation will be a GS-12. Pay will be set by the Servicing Employment Office in accordance with the appropriate rules and regulations.
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Interested candidates will submit voluntary applications to the servicing personnel office.
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Applications will include an OF-612, Optional Application for Federal Employment or resume, college transcript, last performance appraisal, and a copy of the candidate's most current SF-50, Notification of Personnel Action, that includes job series, grade level, and salary.
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The Servicing Employment staff will review the application, determine qualifications, and if qualified, refer the applicant to the SAC located near the applicant’s residence. Interviews may be used to evaluate candidates applying for reassignment/transfer into the special agent occupation.
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The SAC will prepare and forward a memorandum of recommendation to his/her Director, Field Operations for approval/concurrence. The Director, Field Operations will approve/concur and forward the request to the Director, Finance (CI:S:F), who will review and approve funding. If funding is available, the Director, Finance (C:S:F) will forward to the Director, Planning and Strategy (CI:S:PS) for POD approval/concurrence. If a decision is made to assign the individual to a different POD, an analyst from Planning and Strategy will contact the appropriate SAC and/or Director, Field Operations. The Director, Planning and Strategy will forward the reinstatement request to Director/Deputy Director, Strategy, CI for final decision. Upon decision by the Director/Deputy Director, Strategy, the reinstatement request will be returned to the Servicing Employment Office and a copy to the appropriate CI-HR Embedded Specialist.
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If approved, the Servicing Employment Office will clear the priority placement programs prior to issuing Form 4537 to the Director/Deputy Director, Strategy for signature. The Servicing Employment Office will then offer the candidate a tentative job offer. As soon as the selectee accepts the tentative job offer, the Servicing Employment Office will initiate the required pre-employment screening which consists of a background investigation, drug test, physical, and tax audit, and ask the candidate for his/her Federal Law Enforcement Training Center (FLETC) transcripts.
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Upon receipt of the FLETC transcripts, the Servicing Employment Office will fax the transcript to the NCITA to determine if additional training is required.
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The SAC will be advised when the reassignment/transfer candidate has successfully completed the pre-employment screening and is available to be assigned to his/her field office. The Servicing Employment Office will contact the SAC to request the Personnel Action Request.
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Criminal Investigation is not obligated to pay relocation expenses for candidates that are non-competitively selected as a voluntary transfer, reassignment, or change to lower grade. However, relocation allowances may be authorized in the case of lateral reassignments when the "best person" and "best interest of the government" tests are met. If relocation benefits are appropriate, approval must be obtained by the Director, Finance.
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Occupational flexiplace (changing the employee's work area from the traditional office to a home office or other flexiplace work site) and situational flexiplace (working up to 80 hours per month at a site other than the traditional office) are considered to be incompatible with CI's mission and work assignments. Therefore, CI has chosen not to be a part of any formal flexiplace program.
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Headquarters Directors, SACs, and RACs may allow employees to work off-site on an occasional, ad hoc basis due to temporary special circumstances, as they deem appropriate. An employee's use of an alternative work site should not impact overall productivity.
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Full-time special agents cannot work compressed or alternative work schedules (AWS) and are, therefore, prohibited from earning credit hours.
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Fully successful non-1811 employees and part-time special agents can request AWS, i.e., 4/10 (four workdays of 10 hours each in each week of the biweekly pay period), 5/4/9 (eight workdays of nine hours each, one workday of eight hours, and one non-workday within the biweekly pay period), and flexitour with credit hours (five workdays of eight hours each in a workweek with the employee working credit hours to vary the length of a workday or workweek). Management approval of an AWS is contingent upon organizational needs being met.
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Eligible employees, with prior management approval, may earn and use credit hours in 15-minute increments.
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Prior to the beginning of a pay period, an employee on a 5/4/9 or 4/10 work schedule may request that his/her normal day(s) off be changed for the upcoming pay period(s).
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An employee who is rated fully successful or higher may be granted up to eight hours of administrative time per year to volunteer his/her time to public service organizations if:
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the absence is directly related to the mission of the IRS
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the absence is officially sponsored or sanctioned by the IRS
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the absence will clearly enhance the professional development or skills of the employee in his/her current position; or
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the absence is brief and is determined to be in the interest of the IRS
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The employee will prepare a memorandum requesting the administrative time and describing the volunteer activity. The memorandum will be forwarded through his/her first-line manager to the second level manager for approval. The employee’s first-line manager will determine if workloads permit the release of the employee to participate in the volunteer activity. The approving official must then determine if the request for administrative leave meets at least one of the criteria and is not contrary to existing laws and regulation, does not require use of government equipment or facilities (for other then authorized purposes in accordance with 5 CFR §2635.704), and would not expose the IRS to liability for injury compensation.
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Employees submitting requests that are not approved, may be offered the chance to utilize other work schedule (AWS), credit hours, annual leave, leave without pay, part-time employment and job sharing to the extent consistent with law and regulation.
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For record keeping purposes, managers must forward copies of requests to:
IRS Criminal Investigation CI:S:HR PO Box 768 Benjamin Franklin Station Washington, DC 20044
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The Employee Suggestion Program (ESP) provides employees with the opportunity to submit a constructive proposal that identifies and describes a specific need for improvement and proposes a solution. The suggestion must directly contribute to the economy, efficiency or directly increase effectiveness of government operations. An employee, who submits the suggestion, has the right to receive a prompt, objective and fair evaluation of the idea and will receive an award if the suggestion is adopted.
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The ESP utilizes a web-based submission system. Users must have access to the IRS internal local area network (LAN) and be logged into the CI domain to submit a suggestion or review the status of any suggestion. All suggestions by CI employees must be submitted to the CI Employee Suggestion Coordinator in CI Human Resources for processing.
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Additional information on the ESP can be found on the CI Web under Human Resources, at the IRS Employee Resource Center and on the ESP Web page. The Program Guidance Handbook, the Program Training Guide Handbook, On-Line User Guide, Award Guide, Power Point tutorials and ESP Coordinator contact information are located on the ESP Web page.
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Workload permitting, an employee may expend up to four hours of administrative time per calendar year for the purposes of attending a health benefits fair, reviewing health benefits information and material, receiving financial counseling or seeking supplemental retirement counseling.
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The successful completion of a full background investigation and drug test is required to access the Criminal Investigation (CI) system network and applications as stated in IRM 9.1.4, CI Directives.
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All CI personnel will be granted access to the CI network and appropriate applications following a request by an employee’s first-line manager. In making a request for an employee to access the CI network, the manager will:
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Access the Online 5081 system and add the employee to his/her Online 5081 workgroup, (Upon selection for a position in CI, once the personnel action is initiated, a record for each employee is automatically established in the Online 5081 system.)
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Initiate the action to request CI network access for that employee. When approved, the Hotline will issue a login and password for the new employee.
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Ensure the employee accesses the Online 5081 system, reads and acknowledges the online Information Systems Security Rules, and completes the Computer Security briefing of the Mandatory Employee Communications web page.
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A waiver of the background investigation and drug test requirement may be granted by the Chief, CI. A waiver is customarily granted in instances where there is a bona fide business need, i.e., non-CI law enforcement personnel or revenue agent assigned to a task force.
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A request to waive the background investigation and drug test requirement will be made by the SAC or appropriate management official through channels to the Director, Business Systems, Business Systems Development. See Exhibit 9.11.4-2, Drug Testing Waiver. It is important the request thoroughly justify the necessity for the waiver and also include the time-frame for which access is being requested.
Note:
Chief Counsel, Department of the Treasury, assigned to assist CI have authorized access to CI information systems and are exempt from this procedure, see Executive Order 12968, Section 2.4, Reciprocal Acceptance of Access Eligibility Determination. The SAC or designee will ensure the Counsel employee completes either the paper Form 5081 or Online 5081 Computer Security briefing. The establishment of an account will be made through the Director, CI:S:NOC or his/her designee.
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Upon receipt of a request to waive the requirement, the Director, Business Systems Development will secure the concurrence/non-concurrence of the Director, CI:S:NOC by e-mail.
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The Director, Business Systems Development, will prepare a Staff Summary Sheet, Form 12956, forwarding it along with the accompanying request and Director, CI:S:NOC concurrence/non-concurrence through channels to the Chief.
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The Chief, CI, will make the waiver determination, either approved or disapproved.
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The Director, Business Systems Development, will forward the Chief, CI, determination through channels to the requesting SAC or management official. A copy of the determination will also be forwarded to the Director, CI:S:NOC. The SAC or management official will ensure the non-CI personnel completes the Online 5081 Computer Security briefing. The establishment of an account will be made through the Director, CI:S:NOC or his/her designee.
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The account will remain active until:
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completion of the approved access period
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removed from the network before the end of the access period (no longer needed)
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removed from the network to meet the needs of the IRS
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An extension of the access period can be approved by the Director, Business Systems Development with the concurrence of the Director, CI:S:NOC, as requested by the originating office by e-mail.
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Non-CI personnel granted access to the CI network will only be allowed access through CI imaged hardware. Connectivity to the CI network will not be allowed through use of another IRS business unit laptop or desk top computer.
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Special agents may apply for various collateral duties and/or specialized positions. These positions general require the special agent possess certain skills and/or abilities and require successful completion of additional training.
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The firearms and defensive tactics instructor assists with the field office's training program, reviewing field office practices and making recommendations for improvement in accordance with the program provisions in the IRM, Defensive Tactics Manual and other procedures, schedules coaching, training and may assist with ordering and maintaining supplies and equipment.
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The special agent must successfully complete formal Firearms Instructor Training Program and Defensive Tactics Instructor Training Program.
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In additions to regular investigative duties, the special agent may spend 10-45% of his/her time on firearms and defensive tactics instruction.
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Firearms instructors receive mandatory annual audiogram and blood lead screenings to monitor his/her exposure levels to noise and lead from firing ranges. These screenings have been conducted during his/her annual Physical Fitness Program (PFP) medical evaluation. Instructors are also required to complete any subsequent follow-up evaluations to the initial screenings.
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The Asset Forfeiture Coordinator (AFC) participates in the planning and conduct of subject seizure investigations (SSI) and execution of seizure warrants. He/she provides expert advice, analysis and guidance to special agents and managers on all asset seizure matters and provides training to special agents, managers and other enforcement personnel about asset seizure and forfeiture matters. The AFC oversees the field office's use of asset forfeiture procedures, including charging asset forfeiture expenses seized property controls, monitors the use of asset forfeiture computer equipment and reviews the recordation and control of total seizures, asset value, total amount forfeited, amount shared with local law enforcement, and the amount places into the asset forfeiture or General Fund. See IRM 9.7.1, Roles, Responsibilities and Authorities.
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The AFC must have knowledge of Federal laws and the IRS investigative and administrative policy and procedures pertaining to money laundering and asset forfeiture. The AFC will receive training in asset forfeiture laws and administrative procedures.
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Depending on the size of the field office, the AFC may be a full-time position or may be performed 10-45% of the time in addition to the special agent's regular investigative duties.
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The undercover agent participates in assignments involving the assumption of an identity requiring elaborate documentation, including personal and/or business history to close knit crime groups. The assignment may be long-term. The undercover agent may serve as a team leader where an undercover team is utilized. See IRM 9.4.8, Undercover Operations, for additional information.
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The special agent selected as an undercover agent is required to successfully complete undercover training.
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The duties of the undercover agent may be performed on a part-time or full-time basis.
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A cover agent attends to the security and safety of the undercover agent, transmits instructions and information, ensures that field office objectives are being carried out by undercover agent(s), receives daily activity and financial reports of the undercover agent and others and prepares reimbursement claims and financial statements. The cover agent provides assistance to the undercover agent in all administrative matters including leave, compensation, firearms, etc. He/she provides immediate assistance to the undercover agent in an emergency. The cover agent is responsible for maintaining detailed accounting records of all recoverable and non-recoverable funds. See IRM 9.4.8, Undercover Operations.
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Special agents selected as cover agents are required to successfully complete cover agent training.
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The duties of a cover agent may be performed on a part-time or full-time basis.
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The Technical (tech) agent serves as an expert on planning and implementing the use of sensitive investigative equipment i.e., electronic surveillance, radio communications equipment, etc. The tech agent develops novel uses for existing devices and recommends modifications, as appropriate. He/she assists in processing and determining the evidentiary value of information obtained.
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The tech agent receives training in sensitive investigative equipment, i.e., electronic surveillance, radio communications equipment and photographic equipment.
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The duties of the tech agent may be performed on a part-time or full-time basis.
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The money laundering expert witness is used to present testimony during trials involving money laundering violations.
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The special agent selected as an expert witness receives formal training.
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The Physical Fitness Program (PFP) Coordinator schedules and conducts periodic fitness assessment of participants in the physical fitness program in accordance with the related IRM provisions and other procedures. The PFP coordinator advises participants on physical fitness activities, diet, nutrition, weight control, etc. The PFP coordinator monitors the fitness participants in the PFP program. See IRM 9.2.2, Physical Fitness Program.
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Special agents selected as PFP coordinators are required to successfully complete the formal Physical Fitness Coordinator Training Program. Training includes knowledge of the exercise program, weight training, equipment utilized, diet, nutrition, weight control and stress management.
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The PFP coordinator may perform PFP-related duties 10-45% of the time in addition to his/her regular investigative duties.
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The Instructor/Facilitator functions as a classroom instructor/facilitator within the field office and as a cadre instructor/facilitator at the NCITA. The instructor/facilitator performs duties in accordance with requirements of the IRM and within the parameters of established training programs (basic and advance courses and various technical courses) including the development and delivery of training.
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Special agents selected as instructors/facilitators must successfully complete Instructor/Facilitator Training Program and respective specialized training.
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Instructor/facilitator duties may be performed on a full-time or part-time basis.
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The Computer Investigative Specialist (CIS) is an experienced special agent with excellent financial investigation skills, and a sound knowledge of accounting and legal principles. A CIS completes a standardized course of study in computer evidence recovery and analysis. See IRM 9.4.11, Investigative Services.
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Special agents selected as a CIS must successfully complete formal and on-the-job training.
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Computer investigative specialist duties may be performed on a full-time or part-time basis.
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The Public Information Officer (PIO) identifies plans and orchestrates publicity opportunities for CI. Under the direction of the SAC, the PIO serves as the spokesperson and facilitates all CI interactions with the media. In conjunction with IRS Communications and Liaison, develops local media campaigns to encourage and achieve voluntary compliance with the Internal Revenue laws. Activities include the responsibility to draft, clear and issue CI-related press releases, establish media contacts, establish liaison with state, local and Federal law enforcement officers and/or his/her Public information Officer offices, external organization associated with healthcare fraud, pensions, subsidy’s, bankers associations, return preparers, etc. Serves as coordinator of the local CI Speaker’s Bureau, CIDigest, CIBulletin and oversees local disclosure and Freedom of Information Act requests. See IRM 9.3.2, Publicity and Internal Communications.
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The special agent selected as a PIO receives training in communication and disclosure.
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The PIO duties may be performed on a part-time or full-time basis.
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Centralized case (CCR) reviewers are responsible for reviewing prosecution reports for accuracy and conformance with established policy and procedures. In addition, the CCR reviewer is tasked with identifying trends.
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Centralized Case Review is an area resource reporting through a senior area analyst to the Director, Field Operations. The CCR reviewer is a full-time position, but may receive limited collateral assignments from the Director, Field Operations that do not conflict with the role as a CCR reviewer. The CCR reviewer will be physically located in, and supported by his/her assigned field office.
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The SAC will ensure each CCR reviewer physically located within his/her field office is provided with the following:
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appropriate space and storage
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clerical support
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standard special agent equipment
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firearm and physical assessments
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-
The Director, Field Operations, will manage the CCR reviewer. This responsibility includes performing:
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timely evaluations, with input from the field offices the CCR reviewer serves
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dissemination of current information for all matters that affect CI in general and his/her work, in particular, including current court decisions, IRS and Department of Justice (DOJ) prosecution guideline changes, and policies involving criminal prosecutions
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periodic visitations on at least a semiannual basis
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resolution of expedite review conflicts between field offices
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Review and Program Evaluation (RPE) responsibilities include:
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oversight of the CCR program
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hosting an annual meeting of CCR reviewers to discuss the central case review process and any trends and issues
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preparing an annual trend report by CCR reviewer for distribution within the area’s field offices and communicating relevant trends to the NCITA for inclusion in Entry Level Manager Seminar (ELMS) and the Special Agent Basic Training (SABT), as deemed appropriate by NCITA
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including CCR in the review of the area office
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The Director, Field Operations, will:
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recommend to the Deputy Chief, CI, the number of CCR reviewers for his/her area based upon workload and the objective of maintaining an average elapsed time on reviews of 10 days or less
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select CCR reviewers with input from area SACs
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determine physical location of CCR reviewers within his/her area
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determine the geographic area of responsibility for each CCR reviewer
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It is recommended the CCR reviewer position:
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entail a minimum tour of three years with no maximum length
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be filled with a special agent at the GS-13 level, ideally by a special agent with 7 to 10 years field experience
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It is recommended the CCR reviewer possess the following qualities:
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the proven ability to work independently with minimal supervision
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a strong technical background
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a thorough understanding of all methods of proof
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a strong interest in conducting detailed reviews
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excellent communication skills
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A special agent/forensic electronic examiner is responsible for:
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performing examinations on questioned electronic recordings (video, audio, and other sensitive electronic information)
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making enhancements of audio and video recordings
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providing testimony as needed before grand juries and judicial proceedings
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studying and testing video, audio, and electronic information tapes and instruments in the development of data applicable to any questioned electronic recording problems and
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conducting research studies and projects related to electronic recording and related fields.
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The duties of a forensic specialist are performed on a full-time basis.
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A polygraph examiner is responsible for:
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administering polygraph (Psychophysiological Detection of Deception-PDD) examinations to a variety of subjects, including IRS criminal suspects, informants, and witnesses
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ensuring that all examinations conform to the strictest professional operating procedures and programs as established by the IRS polygraph program coordinator.
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The polygraph examiner testifies as needed in court as an expert witness.
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Special agents selected as polygraph examiners must successfully complete formal training.
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The duties of a polygraph examiner are performed on a full-time basis.
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The Questioned Document Examiner examines and compares questioned and known documentary evidence submitted to the National Forensic Laboratory from field offices. The examiner has expertise in examining handwriting, hand printing, numerals, typewriting and other mechanical impressions, photocopies, indented writing, obliterations, alterations and physical match comparisons.
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The examiner testifies to laboratory findings in court as an expert witness.
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The special agent selected as a questioned document examiner must successfully complete a formal Questioned Document Training course.
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The duties of questioned document examiner is performed on a full-time basis.
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The On-the-Job Instructor (OJI) administers the formal on-the-job phase of training for one or more trainees; gives trainee(s) direction and guidance in day-to-day operational and investigative activities and duties; presents instructional material and gives individual instruction and counseling as needed to assist in developing the skills and abilities of the trainee(s) and special agents with less work experience.
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The special agent selected as an OJI is required to successfully complete OJI Workshop training.
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The duties of an OJI may be performed on a full-time or part-time basis.
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In order to facilitate consistency of focus on the tracking and timely evaluation of fraud referrals, each field office is asked to designate an employee, a Fraud Referral Coordinator, to be responsible for receipt and tracking of fraud referrals. This employee will be responsible for:
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maintaining a record of fraud referrals received by the field office, including current status
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ensuring primary numbers are obtained timely and that the fraud referral control number is properly entered into CIMIS
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assisting the SAC in tracking due dates and extensions
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ensuring subject numbers are obtained timely for accepted referrals
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maintaining the field office TIMS folders for documents relating to the fraud referral program including Form 2797, Referral Report of Potential Criminal Fraud Cases
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tracking fraud awareness presentations
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The duties of the fraud referral coordinator may be performed 10 – 45% of the time in addition to his/her regular investigative duties.
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Pilots operate aircraft in the performance of official investigative or administrative duties.
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A pilot’s license and all related certifications are required.
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The duties of a pilot may be performed 10 – 45% of the time in addition to his/her regular investigative duties.
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The Disclosure Coordinator receives and processes requests for agency records, responds to disclosure questions from employees and managers, provides disclosure training to CI employees, consults higher level management on complex and sensitive requests.
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The position requires knowledge of disclosure laws and regulations, the Freedom of Information and Privacy Acts, as well as laws and regulations governing grand jury information.
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The disclosure coordinator duties may be performed 10 – 45% of the time in addition to his/her regular investigative duties.
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Criminal Investigation’s recruitment program focuses on hiring for the Criminal investigator, special agent position and provides assistance for all other CI recruitment.
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Criminal Investigation, Human Resources staff, provides information, advice, assistance and support to CI management in Headquarters, the field offices and the special agent recruiters in order to attract a diverse group of qualified candidates for special agent positions. Human Resources staff also provides information and advice to the IRS Human Capital Cincinnati Employment Office for all other CI recruitment.
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The Human Resources staff develops and plans activities working directly with the field offices, special agent recruiters, Finance, Equal Employment and Diversity, Human Capital, Talent and Technology Management staff, the full time recruiter managers, and outside vendors in support of the CI recruitment effort.
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The Human Resources staff provides information to the field offices and special agent recruiters about the recruitment program relative to the status of the hiring plans, keeps the field offices informed of marketing campaigns: marketing material for recruiting events, print media and internet marketing. The Human Resources plans diversity career events costing over $1,000, requests funding and arranges for recruiting space at the events. Human Resources staff maintains the "Law Enforcement" site on the IRS Careers Web site, the "Contact Us" list of offices by state with phone numbers, and "Recruiting Events " password listing.
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The Human Resources staff delivers the Recruitment Coordinator training before each recruitment/hiring cycle.
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Each CI field office appoints one or more recruitment coordinators to oversee external special agent recruitment activity in their location. These coordinators are the point of contact with CI HR and the full-time recruiters.
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Field offices are responsible for developing their recruitment strategy and obtain the necessary recruitment material to deliver the recruitment message. The special agent recruiters are the liaison between the diverse universities, colleges and other school representatives within their office locations and use those organizations to market the special agent position. Special agent recruiters are responsible for attending career events and other activities arranged by Human Resources and their field office. They are to market the special agent position at other events, such as presentations to lawyer and accountant groups and all other community out-reach events when possible.
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Special agent recruiters are responsible for keeping HR contact information up to date, inputting recruitment events to the "Recruiting Events" database on the Career Web site, and attendance at recruitment events in the Recruiting Activity Report.
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Criminal Investigation field offices are responsible for funding career events under $1,000. For career events costing over $1,000 the field office must request funding through the Human Resources staff.
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Criminal Investigation field offices are responsible for purchasing promotional items to use for recruitment activities in accordance with IRS policy and procedures; maintaining the display booths; and ordering sufficient official marketing material to distribute at career events.
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Service-wide policy requires close coordination between CI special agent part time recruiters and the IRS full time recruiters to ensure that IRS is represented as one agency at career events. This requires booths to be shared between full time recruiters and special agents at these events.