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Part 9. Criminal Investigation

Chapter 12. Administrative and Recordkeeping Matters

Section 1. Miscellaneous Administrative Procedures

9.12.1  Miscellaneous Administrative Procedures

9.12.1.1  (03-01-2005)
Overview

  1. This section contains administrative procedures with respect to miscellaneous topics.

9.12.1.2  (03-01-2005)
Daily Record of Activity Diary

  1. All technical Criminal Investigation (CI) personnel, (except Supervisory Special Agents (SSA) and higher management officials), and investigative support personnel are required to maintain a daily record of activities in the CI Diary (Electronic Diary, data file.) Non-technical personnel at the field office, area office, and Headquarters (HQ) levels not directly involved in investigative activities are not required to maintain a daily record of activities. These personnel include: budget analyst, program manager, program assistant, etc.

  2. The following instructions apply to the CI Diary:

    1. Keep diaries current and up-to-date.

    2. Entries should be brief but detailed enough to describe the employee's activities with respect to official matters, such as investigative actions, leave, Law Enforcement Availability Pay (LEAP), overtime/credit/compensatory hours worked, travel expenses, vehicle log and home to work entries, other official expenditures, etc.

    3. Entries should cover important activities, such as initial interview of taxpayers, interviews of return preparers or key witnesses.

    4. Entries should be of sufficient length to describe the event. This would include sources, dates of origin, and other facts and circumstances involved in obtaining leads and evidence in investigations.

    5. Law Enforcement Availability Pay (LEAP) entries should be specific as to time and details of all activities.

  3. Diaries will be inspected by management officials to ensure that instructions pertaining to diary maintenance are being observed. Annually as directed, special agents, investigative analyst (IA), tax fraud investigative assistants (TFIA) and compliance support assistants (CSA) will transfer a copy of their CI Diary data file to their immediate manager for review. The manager will access the Manager Review feature of the CI Diary and review the diary data file of his/her subordinate personnel. This review must be completed as soon as practicable, since subordinate personnel cannot make entries in their CI Diary until the reviewed data file is e-mailed back by the manager and saved to the Diary data file by the employee.

  4. All diaries or calendars used to maintain a daily record of activities, should be retained by the CI head of office to which the employee is assigned. In the event an employee transfers within CI, the head of office will forward the employee's diaries or calendars to the head of office to which the employee is transferred. Diaries or calendars of an employee will be made available to the former field office upon request.

9.12.1.2.1  (07-15-2002)
Chronological Worksheet

  1. Special agents may be required to maintain a detailed chronological worksheet (Form 4365) to record the sources, dates of origin, and other facts and circumstances involved in obtaining leads and evidence in investigations. Completed chronological worksheets relating to investigations should be maintained as a permanent part of the field office investigation file.

9.12.1.3  (03-01-2005)
Mandatory Guidelines for Tax Return Inventory Control

  1. A separate record of all original tax returns in the custody of field office personnel will be maintained by the Special Agent in Charge (SAC). These original documents include Questionable Refund Program (QRP) and Return Preparer Program (RPP) documents that contain a Document Locator Number (DLN).

    Note:

    At the option of the Director, Field Operations, the SAC may delegate this responsibility to SSAs to maintain a listing of all original tax returns in the custody of personnel within their groups.

  2. These procedures require appropriate security for original tax returns and documents containing DLNs to prevent unauthorized disclosures. These original documents should not be retained by CI longer than necessary.

  3. The SAC or SSA (if delegated this responsibility) will designate a CSA or TFIA as the designee to be responsible for the request, receipt, control, and custody of the inventory of tax returns.

  4. To request tax returns or documents containing a DLN, special agents will submit a completed request Form 4844, Request for Terminal Action, approved by the SSA, to the designee, who will input the request through the Integrated Data Retrieval System (IDRS).

    1. A special agent assigned to assist government attorneys will not request tax returns or tax return information in response to ex parte orders. The Disclosure Officer serving the field office will request all returns and return information in response to an ex parte order. To facilitate expeditious handling, government attorneys should be directed by special agents to forward ex parte orders directly to the Disclosure Officer.

    2. The provisions of 26 USC §6103 do not authorize CI to secure returns or return information in response to ex parte orders. Failure to adhere to these provisions could result in an unauthorized disclosure ( IRM 11.3 ,Disclosure of Official Information and the latest revision of Delegation Order 156, Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents).

  5. All original returns, documents bearing DLNs and transmittals Document Charge Out (Form 4251) or Data Link Document Request/Charge Out (Form 8079) and Document Transmittal (Form 3210), should go directly to the designee. The designee will control request, receipt, custody, and assignment information on a database, and notify the requesting special agent when documents are received.

  6. The designee will exercise exclusive control of the database and custody of all original tax returns and documents with DLNs. He/she will keep the original tax returns and any related documents in a locked cabinet. He/she will also use Form 3210 as a controlling document or log book to acknowledge transfer or receipt of original returns when they are assigned to special agents. Special agents will work from a copy of an original return and will not normally be assigned or retain the original for extended periods. Original tax return(s) should only be assigned to a special agent when needed for "signature verification" by the taxpayer and return preparer or grand jury or trial proceedings.

    1. A certified copy of the original tax return will be introduced as the grand jury or trial exhibit. The original tax return will remain in the custody of IRS. Certified copies of original returns will be obtained from the Fraud Detection Center (FDC) (Criminal Investigation Delegation Order No 18, Seal of Office) or the local Disclosure Officer (Delegation Order No 198).

  7. Special agents will periodically provide the designee with a list of all tax returns that are no longer needed for retention in the field office. At a minimum, the returns assigned to a special agent will be reviewed annually during his/her workload review to determine if the returns are still needed.

  8. Periodically, the designee will recharge original tax returns to files and update the tax returns status on the database.

  9. By November 30th of each year, the designee will perform database verifications to ensure that returns requested have been received or recharged to files, and that both database and related assignment documents match.

    1. There shall be a 100% physical verification of every original tax return in the custody and control of the designee.

    2. The SSA shall assign someone other than the designee to perform the 100% verification in order to ensure a separation of duties. If possible, the person performing the verification shall be a designee from another group within the field office.

    3. The SSA shall be provided with the database verification by December 15th of each year so that he/she can take necessary actions to correct any discrepancies and ensure the effectiveness of the operation. The SSA will initial and date the database verification and retain it for two years. The retained verifications will show the actions taken to correct any discrepancies.

  10. By December 15th of each year, the SSA will sample Forms 4844 to ensure the designee inputs only approved requests for any tax return.

  11. As part of their operational review, the SAC or Assistant Special Agent in Charge (ASAC) will verify the accuracy of the original tax return inventory and validate the SSA's original tax return assignments to the special agents. In instances where a related statute test determination was made and tax returns were secured, the SAC or ASAC will ensure that a copy of the related statute test determination is attached to the tax return or retained in the related tax return inventory file.

9.12.1.4  (03-01-2005)
Security of Communications

  1. All communication must be protected from unauthorized disclosure. This includes oral, written and electronic communication.

9.12.1.4.1  (01-28-2004)
Use of Double Sealed Mailing Envelopes

  1. Written communications involving matters to which access is limited should be mailed in double sealed envelopes marked, "to be opened by addressee only." This applies to:

    1. investigative, statistical and management reports

    2. collateral requests and replies

    3. memoranda of any kind

    Note:

    When there is doubt as to whether or not double sealed mailing should be used, it should be resolved in favor of using double sealed mailing.

9.12.1.4.2  (01-28-2004)
Discussion of Official Business

  1. Official matters should not be discussed in public or within the hearing of the public. IRM 9.3.1, Disclosure.

9.12.1.4.3  (03-01-2005)
Use of Words "Top Secret," "Secret " and "Confidential"

  1. The designations "Top Secret," "Secret, " and "Confidential" may be used only on documents containing information affecting the national security of the United States as defined in Executive Order 12958, Classified National Security Information.

  2. The following are suggested designations for documents containing information other than that affecting the national security of the United States:

    1. "Limited Official Use (LOU)"

    2. "Sensitive But Unclassified (SBU) "

    3. "Official Use Only (OUO)"

    Note:

    Limited Official Use is a category of SBU authorized within the Department of the Treasury. Official Use Only information is a category of SBU information authorized within the IRS. Unauthorized disclosure of SBU may reduce the effectiveness of Tax Administration, violate law, adversely affects the national interest, the conduct of Federal programs, or the privacy to which individuals are entitled under the Privacy Act or other laws. The Law Enforcement Manual (LEM) is OUO information and requires special handling to prevent its loss, misuse, alteration or unauthorized disclosure ( IRM 11.3.12, Classification of Documents).

9.12.1.4.4  (07-15-2002)
Transmitting Documents by Mail

  1. When transmitting documents by regular mail, registered mail, certified mail or other express service, confirmation of delivery will be used if any of the following documents are included in the transmittal:

    1. administrative file, including original tax returns

    2. special agent's report (SAR)

    3. exhibits to SAR

    4. supplemental report

  2. Should confirmation of delivery not be received by the office transmitting such files or documents within a reasonable period, not to exceed 15 days, inquiry is to be made through the regular channels of the delivery service in regard to the apparent failure of registered mail or express service to reach the addressee.

    1. Information concerning the delayed or lost transmittals should be forwarded to the addressee.

    2. Steps should be taken as appropriate or necessary to duplicate the contents of the original transmittal to permit the addressee to proceed with the proposed necessary action.

9.12.1.4.5  (01-28-2004)
Facsimile Transmission of Tax Information

  1. The legal authority for facsimile transmission of tax information is the same as for responding to an inquiry for tax information by telephone or mailing tax information to third parties. Guidelines regarding the faxing of return and return information can be found in IRM 11.3.1,Introduction To Disclosure.

9.12.1.4.6  (03-01-2005)
Electronic Mail

  1. Employees may not use e-mail to transmit SBU data unless they use the IRS Secure Messaging (SM) system. Secure Messaging allows users to encrypt e-mail messages and attachments for transmission between IRS employees. However, both the sender and recipient must have SM in order for the e-mail to be protected.

  2. Sensitive law enforcement information must not be transmitted by e-mail, even when encrypted. This includes information related to informants or undercover activities.

  3. IRM 11.3.1, Introduction to Disclosure and IRM 25.10.1, Information Technology (IT) Security Policy and Guidance, for additional information regarding e-mail guidelines.

9.12.1.5  (03-01-2005)
Recognition Programs

  1. There are various CI and IRS employee recognition programs. The procedures for preparing and processing award recommendations can be found on the Human Resources (CI:S:HR) Web page; Finance (CI:S:F) Web page; and the IR Web site on the IRS Human Capitol Office (HCO) http://shr.web.irs.gov.

9.12.1.6  (03-01-2005)
Confidential Financial Disclosure Program for CI Employees

  1. In order to avoid conflicts of interest, certain executive branch employees must file a Confidential Financial Disclosure Report upon entering covered positions and yearly thereafter with the Office of Government Ethics (OGE).

  2. Confidential financial disclosure is subject to a number of legal requirements. The filing of Confidential Financial Disclosure Reports is addressed in the Ethics in Government Act of 1978 (as amended); Title 5 of the Code of Federal Regulations, Part 2634, Subpart I; and Treasury Directive 61-02. In-depth information on the Service's Confidential Financial Disclosure Reporting Program can be found on the Service-wide Ethics Program Web site http://awss.web.irs.gov/PersonnelServices/ethics/index.htm. The Desk Procedures for Administering the Internal Revenue Service's Confidential Financial Disclosure Program in Criminal Investigation can be found on the CI Human Resources Web page.

  3. The Associate Chief Counsel (General Legal Services) is the Deputy Ethics Official (DEO) for the IRS. The DEO provides advice to IRS employees concerning the OGE Standards of Ethical Conduct, the Treasury Supplemental Standards, the Treasury Rules of Conduct, conflicts of interest, and related statutes and regulations.


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