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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 48. Delegation of Authorities for Criminal Investigation Activities

1.2.48  Delegation of Authorities for Criminal Investigation Activities

1.2.48.1  (08-05-2008)
Introduction

  1. This IRM contains all of the Delegation Orders related to Criminal Investigation activities. Many of these Delegation Orders have been newly restructured, renumbered and revised. Each Delegation Order is categorized by the process to which it belongs. Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority.

  2. Any Delegation Orders approved after this revision of IRM 1.2.48 can be found on the ReferenceNet web site. On the Instructions to Staff tab select "Servicewide Delegation Orders." They will remain on the web until the next revision is made to this IRM. The direct link is http://rnet.web.irs.gov/inst/index.htm.

  3. See Exhibit 1.2.48-1 for a listing of Delegation Orders by new number, old number and title.

    Note:

    If any Delegation Orders have been inadvertently omitted from this Section they are still considered official and in full force and effect.

  4. The following is a listing of all sections in the delegation order series:

    • IRM 1.2.2,Delegations of Authority.

    • IRM 1.2.40,Delegations of Authority for Organization, Finance and Management Activities;

    • IRM 1.2.41,Delegations of Authority for Information Technology Activities;

    • IRM 1.2.42,Delegations of Authority for Submission Processing Activities;

    • IRM 1.2.43,Delegations of Authority for the Examining Process;

    • IRM 1.2.44,Delegations of Authority for the Collecting Process;

    • IRM 1.2.45,Delegations of Authority for Human Resource Management Activities;

    • IRM 1.2.46,Delegations of Authority for the Rulings and Agreements Process;

    • IRM 1.2.47,Delegations of Authority for the Appeals Process;

    • IRM 1.2.48,Delegations of Authority for Criminal Investigations Activities;

    • IRM 1.2.49,Delegations of Authority for Communications, Liaison and Disclosure Activities;

    • IRM 1.2.50,Delegations of Authority for Taxpayer Advocate Service Activities;

    • IRM 1.2.51,Delegations of Authority for Penalties and Interest Activities;

    • IRM 1.2.52,Delegations of Authority for Special Topics Activities;

    • IRM 1.2.53,Delegations of Authority for Chief Counsel Activities.

1.2.48.2  (12-19-2005)
Delegation Order 9-1 (Formerly DO-157, Rev. 7)

  1. Seizure and Forfeiture of Personal Property

  2. Authority to:

    1. Seize personal property for forfeiture to the United States when involved, used, or intended to be used, in violation of the internal revenue laws other than Chapters 51, 52, and 53 of the Internal Revenue Code of 1954.

    2. Estimate the value of seized personal property, and if valued at $100,000 or less, to cause a list to be prepared and appraisal to be obtained and to attest such list and appraisement, and to publish notice.

    3. Cause notice of sale to be placed in accordance with 26 C.F.R. § 403.55 and to re-advertise the property, when necessary, in accordance with 26 C.F.R. §403.57.

  3. Delegated to: Special Agents

  4. Authority to:

    1. Make the determinations concerning type and conditions of cost bonds as provided in 26 C.F.R. § 403.27.

    2. Exercise the authority of the Commissioner concerning disposition of perishable goods provided in 26 C.F.R. § 403.30.

    3. Execute the declaration of forfeiture showing that personal property has been forfeited to the United States.

    4. Acquire for official use seized property by exercising the authority of the Commissioner provided in 26 C.F.R. § 403.44.

    5. Determine that seized property shall be sold at public auction as provided in 26 C.F.R. § 403.55.

  5. Delegated to: Director, Field Operations (Criminal Investigation)

  6. Authority to:

    1. Allow or deny petitions for remission or mitigation of forfeiture,

    2. Accept or reject any offer in compromise of the liability to forfeiture of personal property,

    3. Make the necessary determinations and notifications, as provided in 26 C.F.R. § 403.43, and

    4. Authorize the Director, Field Operations (Criminal Investigation) to notify the petitioner or offeror of the action taken on the petition or offer.

  7. Delegated to: Deputy Director, Operations Policy and Support (Criminal Investigation)

  8. Source of Authority: 26 C.F.R. §§ 403.1 through 403.65, I.R.C. § 7325 and Treasury Department Order No. 150-10.

  9. Redelegation: The authority delegated herein may not be redelegated.

  10. To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby affirmed and ratified. This supersedes Delegation Order No. 157 (Rev. 6) dated January 31, 2001.

  11. Signed: Mark Matthews, Deputy Commissioner for Services and Enforcement

1.2.48.3  (12-06-2006)
Order Number 9-2 (Formerly DO-158, Rev. 2)

  1. Initiate Investigations and Seize and Forfeit Property under the Money Laundering Control Act and Bank Secrecy Acts

  2. Authority: To initiate investigations of violations of 18 U.S.C. § 1956 and 18 U.S.C. § 1957 where the underlying conduct involves violations of Title 26 or 31 U.S.C. §§ 5311-5328 (other than violations of 31 U.S.C. § 5316).

  3. Delegated to: Special Agents in Charge and Lead Development Center Supervisory Special Agents.

  4. Authority to:

    1. Seize property under 18 U.S.C. § 981 and 31 U.S.C. § 5317 for forfeiture to the United States when it relates to violations of 31 U.S.C. § 5313 and 31 U.S.C. § 5324.

    2. Seize property under 18 U.S.C. § 981 for forfeiture to the United States when it relates to violations of U.S.C. § 1956 and U.S.C. § 1957 that are within the investigatory jurisdiction of IRS.

    3. Seize property under 18 U.S.C. § 981 when it relates to violations of 18 U.S.C. § 1956 and U.S.C. § 1957 that are not within the investigatory jurisdiction of IRS, but only if the bureau with investigatory authority is not present to make the seizure. Property seized under 18 U.S.C. § 981 where the investigatory jurisdiction is solely with another bureau not present at the time of the seizure shall be turned over to that bureau.

    4. Notify (subject to the limitation imposed by I.R.C. § 6103) another Treasury bureau of, and invite them to participate in, an authorized investigation, if at any time during the investigation, evidence is discovered that relates to a matter within the jurisdiction of the other bureau.

    5. Estimate the value of seized property and, if valued at $500,000 or less, prepare a list of seized property, order an appraisal, and attest to the list and appraisal.

    6. Publish a notice of seizure and cause notice of sale of seized property to be placed in accordance with federal regulations.

  5. Delegated to: Special Agents.

  6. Authority to:

    1. the terms and conditions mentioned in Section III, Directive 91-15 issued by the Department of Justice Executive Office for Asset Forfeiture) in situations where a claim has been filed and the claimant withdraws the claim pursuant to the agreement.

    2. Make a recommendation to his/her immediate supervisor on administrative forfeitures resulting from an agreement described in the preceding paragraph.

    3. Sign title and transfer documents to transferees or purchasers of forfeited property, including real property.

    4. Notify petitioner or offeror of the action taken on the petition or offer.

    5. Grant or deny hardship requests.

  7. Delegated to:Special Agents in Charge.

  8. Authority to:

    1. Exercise the authority of the Commissioner concerning the disposition of property seized under this order, including authority concerning the disposition of perishable goods.

    2. Execute the declaration of forfeiture showing that personal property with an appraised value of $500,000 or less and any monetary instrument (including currency), regardless of value has been forfeited to the United States.

    3. Execute Form 9445, Declaration of Abandonment, Vesting Title in the United States.

  9. Delegated to: Directors, Field Operations.

  10. Authority to:

    1. Retain or equitably transfer property valued at less than $1,000,000 and forfeited pursuant to 18 U.S.C. § 981 to any Federal, state or local law enforcement agency that participated directly in any acts which led to the seizure for forfeiture of the property in a manner which reflects the agency’s level of contribution.

    2. Determine the terms and conditions for an equitable transfer of property as described in the preceding paragraph.

    3. Extend by 30 days, the period for issuing the statutory notice to interested parties.

  11. Delegated to: Director, Warrants and Forfeitures.

  12. Authority to:

    1. Allow or deny petitions for remission or mitigation of forfeiture of property seized under 18 U.S.C. § 981, when the property is valued at $500,000 or less.

    2. Accept or reject any offer in compromise of the liability associated with the forfeiture of personal property.

    3. Authorize Special Agents in Charge to notify petitioner or offeror of the action taken on the petition or offer.

  13. Delegated to: Deputy Director, Operations Policy and Support.

  14. Redelegation: The authorities delegated in this order may not be redelegated.

  15. Source of Authority: Treasury Directive 15-42.

  16. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes Delegation Order No. 158 (Rev. 2).

  17. Signed: Kevin M. Brown, Deputy Commissioner for Services and Enforcement

1.2.48.4  (12-19-2005)
Delegation Order 9-3 (Formerly DO-169, Rev. 1)

  1. Immunity Order

  2. Authority: To make determinations and to issue the orders to compel the testimony under a grant of immunity of any individual who has been or may be called to testify or provide information at any proceeding before the Internal Revenue Service, when such individual refuses to testify or provide information on the basis of his/her privilege against self-incrimination.

  3. Delegated to: Chief, Criminal Investigation, after review by the Office of the Division Counsel/Associate Chief Counsel (Criminal Tax), and with the approval of the Attorney General.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Department Order 150-19 and Title II of the Organized Crime Control Act of 1970 (18 U.S.C. Section 6001, et. seq.)

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 169 (Rev. 1) dated January 31, 2001.

  7. Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

1.2.48.5  (12-19-2005)
Delegation Order 9-4 (Formerly DO-205, Rev. 8)

  1. Consensual Monitoring of Wire and Oral Communications

  2. Authority to:Approve the interception of oral communications with the consent of at least one party to the communication.

  3. Delegated to: Directors reporting to the Chief, Criminal Investigation.

  4. Redelegation: This authority may be redelegated no lower than the Deputy Director, Operations Policy and Support.

  5. Authority to: Approve the interception of wire communications with the consent of at least one party to the communication.

  6. Delegated to: Deputy Director, Operations Policy and Support.

  7. Authority to: Use monitoring equipment to intercept wire and oral communications when approved by delegated officials in this Order.

  8. Delegated to: Special Agents or persons acting under the direction of Special Agents.

  9. Redelegation: This authority may not be redelegated.

  10. Source of Authority: Treasury Order 150-10 and Memorandum from the Attorney General to the Heads and Inspectors General of Executive Departments and Agencies (dated November 7, 1983).

  11. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes Delegation Order 205 (Rev. 8), dated January 31, 2001.

  12. Signed: Mark Matthews, Deputy Commissioner for Services and Enforcement

1.2.48.6  (03-15-2006)
Delegation Order 9-5 (Formerly DO 222, Rev. 5)

  1. Pen Registers, Trap-and-Trace Devices, Mobile Tracking Devices, and Stored Electronic Communications

  2. Authority:

    1. To request that an attorney for the government apply for a court order to install and use a pen register and/or trap-and-trace device to obtain information relevant to an ongoing criminal investigation.

    2. To request that an attorney for the government apply for a court order to install and use a mobile tracking device.

    3. To request that an attorney for the government apply for a court order or warrant to access stored electronic communications received via display pagers, facsimile transceivers, tone-only pagers, and tone and voice pagers (non-aural portion of the communications only).

  3. Delegated to: Special Agents in Charge

  4. Redelegation: The authorities delegated in this order may not be redelegated.

  5. Sources of Authority: Treasury Order 150-10 and 18 U.S.C. § 2703, 18 U.S.C. § 3117, and 18 U.S.C. § 3122.

  6. This order supersedes Delegation Order 222 (Rev. 5). To the extent that authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

  7. Signed: Mark Matthews, Deputy Commissioner for Services and Enforcement

1.2.48.7  (03-15-2006)
Delegation Order 9-6 (Formerly DO-206, Rev. 1 and DO-263, Rev. 2)

  1. Criminal Referral Authority

  2. Authority: To refer all criminal matters within the jurisdiction of the Internal Revenue Service to the Department of Justice for grand jury investigation, criminal prosecution, or other criminal enforcement action requiring court order or Department of Justice approval.

  3. Delegated to: Special Agents in Charge

  4. Exceptions: The Secretary of the Treasury delegated the following authorities to Treasury General Counsel and his/her delegates:

    1. Exclusive authority to make referrals in criminal matters for judicial enforcement of summonses.

    2. Exclusive authority to determine which court decisions of a criminal tax matter should be appealed or further reviewed and to make recommendations to the Department of Justice with respect thereto.

    3. Concurrent authority with the Commissioner and his/her delegates to refer a matter to the Department of Justice to obtain advice prior to any referral made pursuant to this order.

  5. Source of Authority: Treasury Order 150-35

  6. This order supersedes Delegation Order 263 and Delegation Order 206 (Rev. 1). To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified.

  7. Signed: Mark Matthews, Deputy Commissioner for Services and Enforcement

1.2.48.8  (12-06-2006)
Delegation Order 9-7 (Formerly DO-265)

  1. Certify Travel of Internal Revenue Service Employees under section 162(a) of the Internal Revenue Code

  2. Authority: To certify employees as traveling on behalf of the United States in temporary duty status to investigate or prosecute, or provide support services for the investigation of a Federal crime.

  3. Delegated to: Deputy Chief, Criminal Investigation

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order 150-33.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 265.

  7. Signed: Kevin M. Brown, Deputy Commissioner for Services and Enforcement

1.2.48.9  (06-16-2003)
Delegation Order 9-8 (New)

  1. Authority to Approve Certain Travel and Related Expenses for Personnel Permanently Assigned Outside the United States

    Note:

    Sunset Review: 7/3/2006

  2. Authority: To approve certain allowances and benefits for eligible personnel as defined below.

  3. Delegated to: Chief, Criminal Investigation and Commissioner, LMSB (LM)

  4. Redelegation: This Authority may be redelegated to the Director, International (Criminal Investigation); Manager, Office of Overseas Operations (LM:IN:OO); and Manager, Tax Administration Advisory Services (LM:IN:TA)

  5. "Allowances and benefits" are comparable to those provided under Chapter 9 of Title I of the Foreign Service Act of 1980 (22 USC 081 et seq.) for "eligible personnel."

  6. "Eligible personnel" means an officer or employee of the Department of the Treasury (including it’s Bureaus) who carries out international affairs duties and powers of the Department and is permanently assigned outside the United States.

  7. "Eligible personnel" also means an officer of any agency of the United States Government who performs functions under section 129 of the Foreign Assistance Act of 1961 (22 USC 2151aa) and is permanently assigned outside the United States.

  8. The "United States" includes, for purposes of this Delegation, the 50 States, its territories and possessions.

  9. Source of Authority: Treasury Directive 12-27; United States Department of State Foreign Affairs Manual, Volume 6, Chapter 100; 31 USC Section 325(a); 22 USC Section 2151aa; 22 USC Section 4081 et. seq.

  10. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  11. Signed: Bob Wenzel, Deputy Commissioner for Services and Enforcement

1.2.48.10  (01-06-2004)
Delegation Order 9-9 (New)

  1. Authority: Approve Criminal Investigation access to Centralized Authorization File (CAF) information.

  2. Delegated to: Chief, Criminal Investigation

  3. Redelegation: This authority may not be redelegated.

  4. Source of Authority: Treasury Order 150-10.

  5. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

  6. Signed: Mark W. Everson, Commissioner of Internal Revenue

1.2.48.11  (01-31-2001)
Delegation Order 16 (Rev. 16)

  1. Authorization to Approve Confidential Expenditures

  2. Authority: To approve payments for confidential expenditures in the investigation of violations of federal statutes under the jurisdiction of the Internal Revenue Service.

  3. Delegated as follows:

    More than $20,000: The Chief, Criminal Investigation.
    $20,000 or less: The Directors of Field Operations and the Director, Operations Policy and Support.
    $10,000 or less: Special Agents in Charge and the Director, Warrants and Forfeitures. Authority is limited to payments to or on behalf of informants and other expenses necessary for gathering information in an investigation. They may not authorize confidential expenditures for undercover operations or witness protection.

  4. Confidential expenditures include payments made to or on behalf of informants; for undercover operations; for witness protection; and for other expenses necessary for gathering information in an investigation.

  5. An authorization is valid for the duration of the investigation or the undercover operation.

  6. Redelegation: The Chief may redelegate his/her authority to the Deputy Chief. No other authority may be redelegated.

  7. Sources of Authority: Treasury Order 150-10, Treasury Directives 15-41 and 15-42, and 31 CFR 103.56.

  8. This order supersedes Delegation Order No. 16 (Rev. 15), effective date 07-24-1998, and cancels Delegation Order No. 17 (Rev. 4), effective date 08-12-1998.

  9. To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified.

  10. Signed: Bob Wenzel, Deputy Commissioner.

1.2.48.12  (01-31-2001)
Delegation Order 17 (Rev. 4)

  1. Authorization to Approve Confidential Expenditures for Money Laundering Investigations

  2. This Delegation Order has been rescinded. The information has been merged into Delegation Order 16 (Rev. 16).

  3. Signed: Bob Wenzel, Deputy Commissioner

    Note:

    This is the last time this revoked delegation order will appear in the IRM. It will be removed for the next revision.

Exhibit 1.2.48-1  (11-13-2007)
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
9-1 157 (Rev. 7) Seizure and Forfeiture of Personal Property
9–2 158 (Rev. 2) Authority to Initiate Investigations and to Seize and Forfeit Property under the Money Laundering Control Act of 1986 and the Bank Secrecy Act
9-3 169 (Rev. 1) Immunity Order
9-4 205 (Rev. 8) Consensual Monitoring of Wire and Oral Communications
9-5 206 (Rev. 1) and 263, (Rev. 2) Criminal Referral Authority
9-6 222 (Rev. 5) Pen Registers, Trap-and-Trace Devices, Mobile Tracking Devices, and Stored Electronic Communications
9-8 (New) Authority to Approve Certain Travel and Related Expenses for Personnel Permanently Assigned Outside the United States
9-9 (New) Approve Criminal Investigation access to Centralized Authorization File (CAF) information
Not Assigned 16 (Rev. 16) Authorization to Approve Confidential Expenditures
Not Assigned 17 (Rev. 4) Authorization to Approve Confidential Expenditures for Money Laundering Investigations

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