The Currency and Banking Retrieval System (CBRS) is a system of databases operated and maintained by the Detroit Computing Center (DCC) MITS personnel. Information returns required under 26 USC, such as Form(s) 8300, and Currency Transaction Reports required under 31 USC Chapter 53, are filed at DCC, with the exception of FinCEN Form 105, Report of International Transportation of Currency and Monetary Instruments (CMIR), which is filed with Customs. DCC enters the reports, including FinCEN Form 105 received from Customs, onto various databases. All processed information is posted to the DCC mainframe and is accessible through the CBRS query system.

Access to the databases is made available to government agencies engaged in criminal, tax, and other regulatory matters through a system of passwords. Access to the CBRS by outside agencies is done through the FinCEN GATEWAY system. Refer to the FinCEN web site at www.fincen.gov for additional GATEWAY information.

To obtain a current CBRS Users Guide, contact the MITS Help Desk at: 1-866-743-5748. If you need immediate assistance with the CBRS or have suggestions for future enhancements of the CBRS application, send an E-mail to the *MITS CBQS SUPPORT GROUP found in the IRS Outlook Directory. You may also contact DCC through their web site at http://www.dcc.irs.gov. The CBRS User Guide describes the features of CBRS and provides detailed instructions on how to use the system. An electronic version of the Users Guide is also available through the same contacts listed above.

Two BSA compliance liaisons are located at DCC and are available to assist with special projects, special requests, CBRS questions and user assistance. Refer to the SB/SE BSA web site at http://sbse.web.irs.gov/FR/BSA for the DCC liaisons’ names and contact information.

Most of the CBRS reports have been revised and replaced with FinCEN forms. Reports and forms relating to the BSA program on CBRS include:

All of the above forms are available on the FinCEN web site at www.fincen.gov and can also be obtained by calling the IRS DCC at 1-800-800-2877.

Revenue agents, compliance officers, and other BSA personnel are required to access the CBRS as a part of the BSA compliance examination. Every BSA case must be checked for transactions filed by the examined entity and for transactions filed on the entity. SAR filings on all entities should be reviewed for possible examination related information. Examiners may also need to retrieve information from CBRS in the course of other income tax or compliance examinations. SAR information can only be used by IRS civil examiners for BSA examinations covered under Title 31.

Unique passwords are required for CBRS access.

Additional profiles are required for access to the NBFI database and the Currency Underreporter Case System (CASE).

For access to SAR information, call DCC at (313) 234- 2372 for CBRS user access. Management approval is required.

Instructions on how to use the CBRS can be found in the CBRS Users Guide. Current CBRS users in your office should be contacted for assistance and system use. A new screen "SB/SE Area Code" has been added to the CBRS Main Menu selections. The current Users Guide does not provide instructions for Area Code screen use. Usage is similar to the ZIP screen. For example, on the Area Code screen, all Money Services Business registrations in an SB/SE Area can be viewed by entering the Area code number and checking RMSB.

The NBFI database contained on CBRS will be periodically updated from the Title 31 database maintained by the BSA coordinators. No field employee will be required to update or delete CBRS NBFI information.

The CBRS NBFI database serves only as a listing of entities that have been identified as NBFIs.

The Detroit Computing Center (DCC) can generate special computer reports on request. A requested report may be required when the volume of transactions and information is so large that it prevents adequate analysis at a remote terminal.

CBRS also has a record download feature that can provide the user with downloads of up to 5,000 records. Up to 50,000 records can be downloaded by a CBRS user with DCC permission. The download application is option 3, "QUERY DOWNLOAD" on the CBRS main menu. Downloads can be done geographically or by entity in a variety of ways (such as by name or EIN). The download information is returned to the requestor in a data file that can be uploaded into a spreadsheet. For more information, refer to the CBRS Users’ Guide section on the CBRS Download application and review the "INSTRUCTIONS FOR DOWNLOAD." The examiner may also consider requesting the assistance of a Computer Audit Specialist (CAS) to conduct the download and data file transfer.

DCC also completes standardized reports designed to assist the field in identifying currency-handling entities that may be MSBs required to register and file CTRs required under Title 31 or businesses required to file Forms 8300 under Titles 26 and 31. These reports are forwarded to the BSA coordinators on a regular basis or as needed. Examples of reports available from DCC are:

In general, if specific data contained in a currency transaction document is considered essential to an examination, the examiner should print the screen for each full document. If the volume of data prohibits screen prints, the examiner should use the download feature of the CBRS to capture the data. If necessary, a request can be made to DCC via the SB/SE BSA Liaison.

Photocopies of currency transaction documents should only be requested from DCC in those situations where a photocopy is required, such as when a duplicate is needed in a judicial proceeding. Only documents where the final digit of the DCN is "0" are paper filed documents. Document codes can be found on the DCN query screen of the CBRS.

To obtain certified copies of filed currency transaction documents, a request containing the Document Control Number (DCN) is made in memorandum form to the BSA Compliance Department, DCC, P.O. Box 32063, Detroit, MI 48232.

The responsibility for the security of CBRS information is placed with each person having on-line access to the CBRS data and those who have knowledge or physical custody of CBRS information, documents, or material, no matter how obtained.

Examiners must not disclose CBRS information to the public. Employees with CBRS access or information must neither confirm nor deny the existence of a CBRS record to the public. SAR information is extremely sensitive data and can only be used in BSA cases.

No SAR information, including the existence of a SAR, may be disclosed in the course of any BSA activity.

Civil and criminal penalties may apply with respect to the unauthorized disclosure of SARs. Such disclosures undermine the very purpose for which the suspicious activity reporting system was created - the protection of our financial system through the prevention, detection, and prosecution of financial crimes and terrorist financing. The unauthorized disclosure of SARs can compromise the national security of the United States as well as threaten the safety and security of those institutions and individuals who file such reports. An unauthorized disclosure of SAR information is a very serious matter. All such unauthorized disclosures by IRS personnel will be investigated. The IRS is committed to continuing to work with FinCEN, the federal functional regulatory agencies, law enforcement, and the financial services industry to ensure that the information contained in SARs is safeguarded.

Any requests for a copy of a SAR or for information relevant to the SAR will be forwarded to the BSA Policy Program Manager.

For disclosure of BSA CBRS information others than SARs, refer to IRM 4.26.14.5, Disclosure of BSA Information (other than SARs) and IRM 4.26.14.1, Disclosure of BSA Information (other than SARs) Outside the IRS.

Further rules relating to disclosure of financial information appear in IRM 4.26.14. BSA disclosure issues are also discussed in IRM 11.3, Disclosure of Official Information.