7 August 2001

See contents of full IRS Handbook of Criminal Investigation: http://cryptome.org/irs-ci/irs-ci.htm

Part 9
Criminal Investigation

Chapter 1
Criminal Investigation Mission, Authority, Organization and Directives

Section 4
CRIMINAL INVESTIGATION DIRECTIVES

Contents

9.1.4.1  (01-23-2001)
OVERVIEW

  1. This section relates to Criminal Investigation's (CI) national directives. These directives were established to promote uniform application of existing procedures. These national directives will help to accomplish the mission of both CI and the Service. The following will be discussed in this section:
    1. Criminal Investigation Mission
    2. Purpose and Scope of Directives
    3. Directive No. 1Enforcement Operations
    4. Directive No. 2(Reserved)
    5. Directive No. 3Use of Government-Owned Vehicles
    6. Directive No. 4Firearms
    7. Directive No. 5Physical Fitness Program
    8. Directive No. 6Use of Alcohol
    9. Directive No. 7Emergency Driving
    10. Directive No. 8Use of Ballistic Vests During Enforcement
      >Operations

9.1.4.2  (01-23-2001)
CRIMINAL INVESTIGATION MISSION

  1. Criminal Investigation's (CI) mission is to serve the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

9.1.4.3  (01-23-2001)
PURPOSE AND SCOPE OF DIRECTIVES

  1. The purpose of these directives is to promote a uniform application of existing procedures in CI, nationwide.
  2. These directives apply to all special agents. They must be applied consistently throughout the organization.

9.1.4.4  (01-23-2001)
DIRECTIVE NO. 1ENFORCEMENT OPERATIONS

  1. In accordance with the CI Mission Statement, CI employees will execute their law enforcement responsibilities by continually assessing potential risks to the public, the investigating agents, the subjects concerned, and the probable impact of enforcement activities on the image of the Service.
  2. Criminal Investigation management at all levels must ensure that every enforcement operation is effectively planned, that special agents are adequately trained and equipped to safely accomplish required law enforcement tasks, and that risks are continually assessed throughout an operation. Upon completion, all operations must be reviewed for effectiveness.
  3. All special agents are expected to maintain an appropriate level of physical fitness, weapons proficiency, and defensive tactics skills to effectively and safely carry out their duties and responsibilities.
  4. Special Agents in Charge (SACs) must ensure quarterly that all special agents under their supervision are trained, equipped, and qualified to participate in law enforcement activities. This includes firearms training, defensive tactics training, and other appropriate enforcement training to meet the local field office's enforcement needs. The development and delivery of each field office's enforcement operations training plan will be subject to Headquarters review.

9.1.4.5  (06-30-1998)
DIRECTIVE NO. 2(RESERVED)

  1. Directive No. 2 is reserved for a future directive.

9.1.4.6  (06-30-1998)
DIRECTIVE NO.
> 3USE OF GOVERNMENT-OWNED VEHICLES

  1. The nature of CI's work requires the ability to respond in a safe and timely manner 24 hours a day. When called upon to assist in an official IRS law enforcement assignment, each special agent and his/her immediate supervisor must have access to his/her assigned government vehicle.

9.1.4.6.1  (01-23-2001)
Available 24 Hours a Day

  1. Criminal Investigation field special agents and their immediate supervisors will have government vehicles available to them 24 hours a day.

9.1.4.6.2  (01-23-2001)
Home to Work

  1. The Chief, Criminal Investigation has designated all special agents as employees who may drive between their residences and various locations for official purposes under the criminal law enforcement duties exception of 31 U.S.C. Section 1344(a)(2)(B).

9.1.4.6.3  (01-23-2001)
Physical Fitness Facility

  1. Any special agents having a government vehicle available to them 24 hours a day will be authorized to drive that government vehicle during official duty hours to a fitness facility to participate in the Physical Fitness Program.
  2. Special agents are allowed to use a government-owned vehicle to drive to a workout facility before or after the core-hour day as an extension of the core-hour day. This is allowed provided the agents go directly from their residence to the workout facility/area and then to the work station (mornings) or directly from the workstation to the workout facility/area and then to their residence or back to the work station.

9.1.4.6.4  (01-23-2001)
Non-Field Positions

  1. SACs, Assistant Special Agents in Charge (ASAC), and other special agents assigned to "non-field" positions may use government-owned vehicles on an intermittent basis when justified by their work. Such use may include "home-to-work" use of the vehicle. If a situation should arise which requires a SAC, ASAC, or a "non-field" special agent to use a government-owned vehicle on a continuing basis (including "home-to-work" use), that individual must submit a request for approval through channels to the Chief, Criminal Investigation.

9.1.4.6.5  (06-30-1998)
Non-Special Agents

  1. Non-special agents must justify "home-to-work" use of government vehicles under the field work exception of 31 U.S.C. Section 1344(a)(2)(A).

9.1.4.7  (01-23-2001)
DIRECTIVE
>NO. 4FIREARMS

  1. The nature of CI's work requires the ability to respond in a safe and timely manner 24 hours a day. Special agents are not expected to be armed at all times, but must have access to their assigned firearm when required to perform official duties.
  2. All special agents must have their assigned firearm available 24 hours a day.
  3. Criminal Investigation will provide each special agent a firearms safe in the office and a safety container for home storage.
  4. The Chief, CI, the Directors, Field Operations, and the SACs will ensure that each special agent in their respective office has met the requirements to carry firearms.
  5. The SAC may authorize special agents to carry Service-owned weapons other than their personally assigned firearm (for example, shotguns). The SAC will notify the Director, Field Operations of such a decision within 24 hours.

9.1.4.8  (06-30-1998)
DIRECTIVE NO. 5PHYSICAL FITNESS PROGRAM

  1. The physical fitness program aims to maintain and improve the fitness level of employees. It encourages life-style changes that increase productivity and decrease disability within the work force. Proper fitness conditioning is essential for special agents to be able to meet the physical demands of their law enforcement duties.

9.1.4.8.1  (06-30-1998)
Who Must Participate

  1. All special agents must participate in the physical fitness program.

9.1.4.8.2  (01-23-2001)
Three-Part Physical Fitness Program

  1. Each head of office will establish and support a physical fitness program for all special agents in their office. Each SAC, each Director, Field Operations, and the Chief, CI is responsible for executing a three-part physical fitness program.
    1. Part I mandates yearly health and medical screening consisting of a health and fitness questionnaire, blood work, and, when needed, physicals.
    2. Part II requires participation in periodic fitness assessments of flexibility, strength, and aerobic capabilities.
    3. Part III, while not mandatory, strongly encourages special agents to engage in an approved health and fitness improvement program.

9.1.4.8.3  (06-30-1998)
On Official Duty Hours

  1. Employees who participate in an approved health and fitness improvement/maintenance program will be allowed up to 3 hours of official on-duty time (non-LEAP hours) per week for approved fitness activities. Designated fitness coordinators will keep and local management will review records of official time charged to fitness activities.

9.1.4.9  (06-30-1998)
DIRECTIVE NO. 6USE OF ALCOHOL

  1. The IRS Rules of Conduct prohibit employees from consuming intoxicants in any manner which may adversely affect their work performance. The consumption of any intoxicants prior to the end of the workday constitutes, per se, an adverse effect on the ability of the special agent to safely carry a firearm or operate an enforcement vehicle.

9.1.4.9.1  (06-30-1998)
Who are Prohibited

  1. All special agents are prohibited from consuming any intoxicants at any time during the workday, including mealtimes and periods of leave taken prior to the end of the workday. This includes hours of availability under the LEAP, any other overtime hours, and any time while operating an enforcement vehicle or carrying a firearm.

9.1.4.9.2  (01-23-2001)
Authorized Exceptions

  1. A SAC, a Director, Field Operations, or the Chief, CI may authorize exceptions to this directive for employees under their functional oversight, on a case-by-case basis, when necessary to meet operational requirements (for example, during certain undercover assignments).

9.1.4.9.3  (06-30-1998)
While in Training Status

  1. Special agents temporarily assigned to duty that does not give them access to a firearm or to an enforcement vehicle will be held to the same standard as non-law enforcement employees (for example, while attending training conferences).

9.1.4.10  (06-30-1998)
DIRECTIVE NO. 7EMERGENCY DRIVING

  1. Directive No. 7Emergency Driving provides guidance consistent Department of Treasury Policy on Emergency Driving.
  2. The goal of the emergency driving directive is to ensure the safety of law enforcement officers, other persons involved in the emergency, and the general public. A balancing test is to be applied to determine whether emergency driving is warranted. Special agents must balance the need for the emergency driving with safety considerations. The directive sets out the basic standard: Special agents may engage in emergency driving situations only when the seriousness of the emergency outweighs the danger created by such driving. When engaging in emergency driving, special agents must continually evaluate the need to engage in such driving when balanced against safety considerations.
  3. Special agents should consider all relevant factors, such as the nature of the emergency, the imminent danger to the public if the suspect is not apprehended, the probability of apprehending the suspect at a later time, the traffic and road conditions, weather conditions, and the presence of pedestrians, when deciding whether to engage in the emergency driving and the other relevant factors.
  4. The emergency driving directive applies when a suspect is being followed to make an apprehension, surveillance is being conducted, or exigent circumstances exist. It encompasses driving situations in which the posted speed limit or other traffic laws are disregarded. The directive also notes that some driving maneuvers with a vehicle, referred to as offensive tactics (i.e. blocking, ramming, forcing vehicles off the road), may constitute the use of deadly force and may only be used in compliance with Treasury's Policy on the Use of Force, Treasury Order 10512.

9.1.4.10.1  (06-30-1998)
Decisions to Engage in or Terminate Emergency Driving

  1. The decision to engage in or terminate emergency driving shall be made by the special agent or special agent's superiors.

9.1.4.10.2  (06-30-1998)
Other Agencies

  1. In the planning of Treasury-led joint operations involving other Federal, State, or local law enforcement agencies, each participant will be informed of the Treasury Policy on Emergency Driving.

9.1.4.10.3  (06-30-1998)
Emergency Equipment

  1. Criminal Investigation should review State requirements for emergency systems/equipment on vehicles engaged in emergency driving and comply when appropriate.

9.1.4.10.4  (06-30-1998)
Rights of Third Parties

  1. Nothing in this Directive is intended to create, or does create, an enforceable legal right or private right of action.

9.1.4.11  (06-30-1998)
DIRECTIVE NO. 8USE OF BALLISTIC VESTS DURING ENFORCEMENT OPERATIONS

  1. All 1811's and supervisors taking an active, participating role while conducting the following enforcement operations, should wear a ballistic vest (body armor):
    1. Search Warrants
    2. Arrest Warrants
    3. Cover teams for undercover meetings
    4. Any enforcement operations or actions where there is a likelihood of an armed confrontation
  2. Exceptions may be made regarding this directive on a case-by-case basis. The final judgement on whether a ballistic vest must be worn, or whether an exception will be granted, rests with the supervisor of the enforcement operation or the warrant (raid) team leader when a supervisor is not present.
  3. Undercover agents will make their own decision on the use of body armor, with the concurrence of their supervisor. These issues should be discussed in detail by the undercover agent, and the supervisor in advance of the operation in order to anticipate what action will be safest for the undercover agent.
  4. The facts relating to the use of ballistic vests will be addressed in all reviews where a firearm is discharged during an enforcement operation.

Internal Revenue Manual  

Part 9 Criminal Investigation Chap. 1 Criminal Investigation Mission, Authority, Organization and Directives Sec. 4 CRIMINAL INVESTIGATION DIRECTIVES

  (06-30-1998)


05/02/2001 14:28:42 EST