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 4
INVESTIGATIVE TECHNIQUES

Section 4
REQUESTS FOR INFORMATION

Contents

9.4.4.1  (12-16-1998)
OVERVIEW

  1. A number of entities have established special procedures for special agents to follow in requesting information from them. These various procedures must be followed in administrative investigations, and should be followed whenever possible in grand jury investigations.

9.4.4.2  (12-16-1998)
GOVERNMENT ENTITIES

  1. A number of government entities have established special procedures for special agents to follow in requesting information from them. These various procedures must be followed in administrative investigations, and should be followed whenever possible in grand jury investigations.

9.4.4.2.1  (12-16-1998)
IRS Records

  1. The IRS has established special procedures for special agents to follow in requesting information. These various procedures must be followed in administrative investigations, and should be followed whenever possible in grand jury investigations.

9.4.4.2.1.1  (01-30-2001)
Martinsburg Computing Center

  1. The Martinsburg Computing Center maintains the master file that is a tax record of all known taxpayers. The master file is separated into several categories, some of which are the business master file (BMF), the individual master file (IMF), information return master file (IRMF), tax return data base (TRDB), residual master file (RMF), and the retention register.
  2. Information from both the business master file (BMF) and the individual master file (IMF) is available on-line. This is accessed on the IDRS network via command codes BMFOL (business master file on-line) and IMFOL (individual master file on-line). This information should eliminate the need for a regular transcript of account in most situations.
  3. Information from both the IRMF and the TRDB is available on line. The IRMF is accessed through the IDRS network using command code IRPTR. This will give you six (6) prior tax years information return data, e.g., W-2, 1099, CTR, etc. It also contains information of passports and green cards. The TRDB is accessed through the IRDS network using the command code TRDBV. This is the system of record for storing ELF returns beginning with TY 1999. The system currently contains TY 1998 and TY 1999 but will eventually contain the records for the required timeframe for the Form 1040. This information will provide the field the ability to research this information on-line whenever needed.

9.4.4.2.1.2  (12-16-1998)
The Business Master File

  1. The Business Master File (BMF) maintained on magnetic tape is a tax record of business taxpayers required by law and regulations to have Employer Identification Numbers (EIN) as identifying account numbers.
  2. The types of taxes processed to the BMF are limited to:
    1. Employment Taxes (Return Form 940);
    2. Withholding and FICA Taxes (Return Form 941);
    3. Corporation Income Taxes (Return Form 1120);
    4. Excise Taxes (Return Form 720);
    5. Railroad Retirement Taxes (Return Form CT-1);
    6. Employment (Household) Taxes (Return Form 942);
    7. Employment (Agricultural) Taxes (Return Form 943);
    8. Corporation Income (Small Business) Taxes (Return Form 1120S);
    9. Fiduciary Income Taxes (Return Form 1041);
    10. Partnership Income Taxes (Return Form 1065);
    11. Foreign Corporation Income Tax Return (Return Form 1120F);
    12. Life Insurance Company Income Tax Return (Return Form 1120L);
    13. Mutual Insurance Company Income Tax Return (Return Form 1120M);
    14. Special Taxes (Return Form 11, 11B, 11C);
    15. Wagering Tax (Return Form 730);
    16. Estate Tax (Return Form 706);
    17. Highway Use Taxes (Return Form 2290); and
    18. Gift Taxes (Return Form 709).
  3. In addition, tax returns on exempt organizations which have income from investments are processed on BMF.

9.4.4.2.1.3  (01-30-2001)
The Individual Master File

  1. The Individual Master File is a magnetic tape record of all individual income tax filers, in Social Security Number sequence, and is maintained at the Martinsburg Computing Center. All tax data and related information pertaining to individual income taxpayers are posted to the Individual Master File so that the file reflects a continuously updated and current record of each taxpayer's account. All settlements with taxpayers are effected through computer processing of the Individual Master File account and the data therein is used for accounting records, for issuance of refund checks, bills or notices, answering inquiries, classifying returns for audit, preparing reports and other matters concerned with the processing and enforcement activities of the Internal Revenue Service.
  2. The returns filed include Income Tax Forms 1040, 1040A, 1040NR, 1040C, 1040SS, 1040PR, and Estimated Tax Returns 1040ES. Each taxpayer account has an entity module and one or more tax modules. The entity module contains data which describes the taxpayer as an entity and which applies to all records of the taxpayer. This entity module contains groups of data including name, address, etc. A tax module contains records of tax liability and accounting information pertaining to the income tax for one tax period. Each tax module contains groups of data including balance due amounts, refund checks sent, and other accounting information relating to a specific tax period.

9.4.4.2.1.4  (12-16-1998)
Retention Register

  1. The Retention Register contains all entity and tax modules removed from the Master File. The basic criteria for removal of a tax module are:
    1. A zero module balance;
    2. No freeze or unsettled conditions present; and
    3. No activity to the module for 27 months.

9.4.4.2.1.5  (01-30-2001)
Transcripts Defined

  1. Transcript (Computer Generated)-A machine printout from the Martinsburg Computing Center that provides master file information on a particular taxpayer's account.
  2. Transcript (Manually Prepared)-A typed transcript from a Fraud Detection Center of a taxpayer's account which is extracted from microfilm or from non-master file section of the IRS Campus which maintains manual records relating to controlled situations.

9.4.4.2.1.6  (01-30-2001)
IRS Campus Records

  1. There are ten IRS campuses located across the country that process tax returns. For processing year 2002 and after, eight of the campuses will process individual returns (IMF) and two will process business tax returns (BMF). A CI Fraud Detection Center (FDC) is co-located with each of the processing centers. For processing year 2002 and after, when current year tax returns are needed they should be filed at the designated IMF or BMF processing center. Prior year returns will be obtained from the pre-reorganization centers. Review of the transcript for the particular returns DLN will indicate where the return will be located.
  2. The breakdown of the states serviced by each IMF paper processing center are as follows:
CAMPUS STATE
Andover Campus Maine
Massachusetts
Michigan
New Hampshire
New York (Albany, Buffalo)
Rhode Island
Vermont
Atlanta Campus Florida
Georgia
North Carolina
South Carolina
West Virginia
Austin Campus Arizona
Colorado
Idaho
Montana
New Mexico
Texas
Utah
Wyoming
Brookhaven Campus Connecticut
Delaware
New Jersey
New York (Brooklyn, Manhattan)
Fresno Campus Alaska
California (Except Sacramento)
California (Sacramento)
Hawaii
Nevada
Kansas City Campus Illinois
Iowa
Kansas
Minnesota
Missouri
Oregon
Washington
Wisconsin
Memphis Campus Alabama
Arkansas
Kentucky
Louisiana
Mississippi
Nebraska
North Dakota
Oklahoma
South Dakota
Tennessee
Virginia
Philadelphia Campus Indiana
Maryland
Ohio
Pennsylvania
International

The breakdown of the states serviced by each BMF paper processing center are as follows:
CAMPUS STATE
Cincinnati Campus Connecticut
Delaware
Illinois
Indiana
Kentucky
Maine
Maryland
Massachusetts
Michigan
New Hampshire
New Jersey
New York (ALB, BUF)
New York (BRK, MAN)
North Carolina
Ohio
Pennsylvania
Rhode Island
South Carolina
Vermont
Virginia
West Virginia
Wisconsin
Excise Tax (All States)
Ogden Campus Alabama
Alaska
Arizona
Arkansas
California (Except SAC)
California (SAC)
Colorado
Florida
Georgia
Hawaii
Idaho
Iowa
Kansas
Louisiana
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Mexico
North Dakota
Oklahoma
Oregon
South Dakota
Tennessee
Texas
Utah
Washington
Wyoming
Exempt Organizations (All States)
Philadelphia Campus International

The Fraud Detection Center on the IRS campus will be the source of the court witness for criminal trials. Since the witness is testifying on behalf of the Processing Center Director, the custodian of the records, multiple centers may have to be contacted to obtain the necessary information and certifications.

9.4.4.2.1.7  (01-30-2001)
Foreign Financial Transaction Forms

  1. Foreign financial transaction forms are available at IRS campuses. The following is a list of the available forms, where filed and information on requesting the forms.
    1. Form 926-Return by a Transferor of Property to a Foreign Corporation, Foreign Estate or Trust, or Foreign Partnership-Used to report excise tax on transfer of property by a U.S. person to a foreign partnership, trust or estate, or corporation. This form is a non-master file return and may be filed at any IRS campus. Therefore, requests for this form should be forwarded to the IRS campus where the taxpayer's income tax return is required to be filed.
    2. Form 957-U.S. Information Return by an Officer, Director, or U.S. Shareholder of a Foreign Personal Holding Company-Used by officers, directors, or United States shareholders in making annual information returns for foreign personal holding companies. This form is a non-master file return and is only filed at the Philadelphia Campus. This form was obsoleted beginning with Tax Year 1983 and was replaced by Form 5471, Schedule N, Foreign Personal Holding Company.
    3. Form 1040 NR-U.S. Nonresident Alien Income Tax Return-Used by all nonresident alien individuals, whether or not engaged in a trade or business within the United States, who file a U.S. tax return. Also used as required for filing nonresident alien fiduciary (estate and trusts) returns. This form is a master file return which is only filed at the Philadelphia Campus.
    4. Form 1042-U.S. Annual Return of Income Tax To Be Paid at Source (Under Chapter 3, Internal Revenue Code)-Used by withholding agents to report tax withheld at source on certain income paid to nonresident alien individuals, foreign partnerships, or corporations not engaged in trade or business in the U.S. This form is a non-master file return which is only filed at the Philadelphia Campus.
    5. Form 1042 S-Income Subject to Withholding Under Chapter 3, Internal Revenue Code-Used by a withholding agent to report certain income paid to non-resident alien individuals, foreign partnerships or corporations addressed in foreign countries. This is a non-master file return which is only filed at the Philadelphia Campus. These returns reflect income and withholding and are similar to Form W-2 and would not normally be requested or researched unless a Form 1042 were filed.
    6. Form 1120 F-U.S. Income Tax Return of a Foreign Corporation-Used by foreign corporations to report income tax. This is a master file return which is required to be filed at the Philadelphia Campus. There is no master file designation to differentiate between Forms 1120 and 1120F. This necessitates the requisitioning of the actual return in order to determine whether or not the form relates to a foreign corporation.
    7. Form 3520-United States Information Return Creation of or Transfers to Certain Foreign Trusts-Used by a grantor in the instance of an inter vivos trust, a fiduciary of an estate in the instance of a testamentary trust, or a transferor on or before the 90th day after the creation of any foreign trust by a U.S. person or the transfer of any money or property to a foreign trust by a U.S. person. This form is required to be filed at the Philadelphia Campus. When the Form 3520 is filed, it is held for future association with the beneficiary's Form 1040. Requests should be made to the appropriate IRS campus where the beneficiary's Form 1040 is filed. Forms 3520 that cannot be associated with Forms 1040 are non-master file items maintained in alpha sequence at the Philadelphia Campus.
    8. Form 3520A-Annual Return of Foreign Trust With U.S. Beneficiaries-Used to report foreign trust operations. The processing and requisitioning of this form is the same as Form 3520, above.
    9. Form 4683-U.S. Information Return on Foreign Banks, Securities, and Other Financial Accounts, and Foreign Trusts-This form was replaced by Form 90-22.1 for the 1977 tax year. Previously, the Form 4683 was attached to Form 1040/1120. The Form can be secured from the service center where the taxpayer's Forms 1040/1120 were filed.
    10. Form 90-22.1-Report of Foreign Bank and Financial Accounts-This is a Treasury form used by individuals, partnerships, trusts, or corporations having a financial interest in or signatory authority over bank, security, or other accounts in a foreign country with an aggregate amount of $1,000 at any time during the calendar year ($5,000 beginning with Tax Year 1983). This form is required to be filed at the Detroit Computing Center or at any local IRS office. The Detroit Computing Center presently processes all Forms 90-22.1 for input to the Treasury Enforcement Communication System (TECS). See IRM 9.10.2 subsection 2.4.3 for processing requests for copies of Form 90-22.1.
    11. Form 5335-Income Subject to Withholding Under Chapter 3, Internal Revenue Code as Reported on Form 1042S-This form is issued by the Philadelphia Campus based upon the filing of Forms 1042S and is furnished to foreign countries.
    12. Form R 82-Claim to refund of Swiss tax-This form is required to be filed at the Philadelphia Campus.
  2. Except for Form 5335, it should be noted that the above mentioned forms can be requested in the normal requisition process via IDRS. When requesting any of the above forms, field offices should provide, to the extent possible, the taxpayer's complete name, SSN/EIN, and address. If this identifying information is not available, the field offices should notify the Fraud Detection Center if entities with similar name controls or name variations should also be researched; i.e., John Doe Construction Company, Joe Doe & Sons Construction Company, or John Doe Construction Association
  3. If there are any questions concerning the above procedures, field offices may write the Resident Agent in Charge at the Philadelphia Campus, P.O. Box 6068, Stop 8390, Philadelphia, PA 19114, or call (215) 516-2406.

9.4.4.2.1.8  (01-30-2001)
Currency Transaction Reports

  1. Whenever any person engages in a currency transaction involving more than $10,000 with a financial institution, the financial institution must record the identity of the person or persons involved and within 15 days file a report on Form 4789, Currency Transaction Report (CTR), containing certain details of the transaction. These reports are filed with the IRS at the Detroit Computing Center. (Treasury Regulation 31 CFR Part 103.22, 103.25(a) and 103.26)
  2. To determine if the subject has any CTRs on record, the special agent should first make a query on the Currency and Banking Retrieval System (CBRS). The CBRS printout will contain all of the information from the document(s) on record.
  3. If certified copies of the CTRs are necessary, the special agent should submit a written request, approved by the Supervisory Special Agent (SSA) to: Internal Revenue Service, Detroit Computing Center, Attn: Compliance Review Group, P.O. Box 32063, Detroit, MI 48232-0063. (Telephone requests may be made in emergency situations, but must be followed by a written request).
  4. The special agent should include as much identifying data in the request as is known. This includes:
    1. The subject's name, SSN, and address;
    2. The Report Control Number (RCN) or Document Control Number (DCN);
    3. The scheduled trial date; and
    4. Whether a negative certification is anticipated.
  5. Requests for information relating to Form 8362, Currency Transaction Report by Casinos, should be made to the Detroit Computing Center, Currency & Banking Reports Division, Attn.: CID Representative, 1300 John C. Lodge Dr., Detroit, MI 48226. Requests should be signed by the Special Agent in Charge (SAC) and should include the individual or business name, address and identifying number (SSN, EIN, etc.), zip code/zip code range or field office code.
  6. A gambling casino is defined as a casino licensed by a state or local government and having gross annual gaming revenue in excess of $1,000,000. A casino includes the principal headquarters and any branch or place of business. Casinos which meet these requirements are subject to the reporting and recordkeeping requirements of the Bank Secrecy Act. Casinos which have annual gaming revenue less than $1,000,000, and their non-casino businesses, are subject to the reporting requirements of I.R.C. 6050I. In addition, non-casino businesses at casinos which have gross annual gaming revenue in excess of $1,000,000, e.g., shops, restaurants, and hotels, are also subject to I.R.C. 6050I. Casinos within State of Nevada file their Forms 8362 with Nevada, and these forms are forwarded to the Data Center by the Nevada Gaming Control Board.

9.4.4.2.1.9  (01-30-2001)
Field Office Evaluation of Suspicious Activity Report (SAR) Forms

  1. Financial institutions, including non-bank financial institutions, are required to report suspicious currency transactions on a SAR form. The SAR form replaces both Form 4789 and the Criminal Referral Form (CRF) for the reporting of suspicious currency transactions and all other potential criminal violations detected by financial institutions.
  2. CI field offices must initiate a Primary Investigation (PI) on each entity that is the subject of five or more SAR forms that aggregate over $25,000 during a 12-month period. The Detroit Computing Center (DCC) will make such notification to the appropriate SAC by means of a quarterly report generated from the Currency Banking Retrieval System (CBRS).
  3. The PI should be completed within 60 days of receipt of the DCC notification, and either elevated to a Subject Investigation or closed out.
  4. A National General Investigation (GI) Number, 009610001, the Suspicious Activity Report, will track all PI's initiated for the evaluation of SAR forms received from the DCC. (The National GI number will not be used when a CI field office evaluates an SAR form developed at the field office level independent of the DCC). Any Primary or Subject Investigation that originates from an SAR form evaluation requires a source code of 55 in Item 18 of Form 4930 whether developed at the field office level or by notification from the DCC.
  5. Each SAC will assign a person(s) to search CBRS weekly to extract SAR forms for the field office that appears to warrant evaluation.
  6. Each field office will maintain a log or similar record for its GI files for all SAR forms on the CBRS pertaining to that field office that have a check mark for Item 39(A) (Bank Secrecy Act-structuring-money laundering). The log must identify each SAR form subject, the date the SAR form was received, and the SAR form disposition and disposition date.
    NOTE:
    A PI need not be initiated for CI to refer a SAR form to another division.
  7. Closing reports are not required for SAR form evaluation dispositions. However, the PI files relating to SAR forms are to be maintained in the field office for three years for post review.

9.4.4.2.1.10  (01-30-2001)
Report of Cash Payments Over $10,000 Received in a Trade or Business

  1. Section 6050I of the I.R.C. requires any person who, in a trade or business, receives more than $10,000 in cash, including foreign currency, in one transaction or in 2 or more related transactions, to file an information return with the IRS.
  2. Form 8300 must be filed with the Internal Revenue Service at the Detroit Center within 15 days after the recipient receives more than $10,000 in cash. In addition, the recipient must keep a copy of each return filed for 5 years from the date of filing.
  3. Any person required to file Form 8300 must furnish a single, annual, written statement, on or before January 31 of the year following the calendar year in which the cash was received, to each person whose name is set forth on the Form 8300 ("identified person" ) filed with the IRS. This statement need not follow any particular format but it must contain the following information:
    1. The name and address of the person making the return;
    2. Total amount of cash received by the person required to file Form 8300; and
    3. A legend stating that the information contained in the statement is being reported to the IRS.
  4. Request for copies or requests for special computer runs summarizing Form 8300 data should be made to the Detroit Computing Center, Currency & Banking Reports Division, Attn.: CID Representative, 1300 John C. Lodge Dr., Detroit, MI 48226. Requests should be signed by the SAC and should include individual or business name, address and identifying data (SSN, EIN, etc.), zip code/zip code range or field office code.

9.4.4.2.2  (12-16-1998)
Social Security Administration

  1. Regulations under the Social Security Act authorize the Social Security Administration to disclose information to any officer or employee of the Department of the Treasury lawfully charged with the administration of Titles II, VIII, or IX of the Social Security Act, the Federal Insurance Contributions Act, the Self-Employment Act, or the Federal Unemployment Tax Act, or any Federal income tax law, for the purpose of such administration only. The regulations expressly forbid further disclosure of information thus obtained, or its use for any purpose other than administration of the employment and income tax laws.
  2. Form 2264, Request for Social Security Account Information, shall be used in requesting the name and address of the latest reporting employer of a taxpayer from the records of the Social Security Administration (SSA).
  3. Requests for itemization of quarterly earnings, which identify employers and amounts of wages taxable under the Federal Insurance Contributions Act, may also be made to the Social Security Administration when such information is needed in the administration of employment and income tax laws. Requests of this type shall be made by letter stating that the information is to be used for official purposes of an employment or income tax matter and identifying the period or periods for which an itemization of quarterly earnings is requested.
  4. "IRS-CRIMINAL INVESTIGATION" should be labeled before the body of the letter and should be mailed directly to the Social Security Administration, Mail and Work Distribution Section, Lower Basement, Metrowest Bldg., 300 North Greene Street, Baltimore, MD 21201 (FTS 646-8642). All envelopes should be marked DO NOT OPEN IN MAILROOM.
  5. If the information is to be presented during legal proceedings SSA should be requested to certify the information. However, information so obtained should be used primarily as leads in conducting investigations, and only where such information cannot be documented from any other source should the special agent propose in his/her report that the Social Security Administration records be used as evidence in court.
  6. Special agents will not attempt to obtain information (except information concerning the payment of benefits) from Social Security Administration field establishments.

9.4.4.2.3  (12-16-1998)
Department of Labor

  1. Every labor organization engaged in an industry affecting commerce must file an annual financial report with the Secretary of Labor on Form LM-2 or LM-3.
  2. The Act also requires a report (Form LM-10) from every employer who makes or agrees to make any payment or loan, including reimbursed expenses, to any labor organization, labor relations consultant, or any union officer or employee; and a report (Form LM-30) from every labor organization officer or employee who receives payments from an employer.
  3. Every labor relations consultant is required to file an annual Agreement and Activities Report (Form LM-20) detailing the specific activities engaged in; and a Receipts and Disbursements Report (Form LM-21), showing receipts from all employers for labor relations advice or services, and all disbursements by the consultant in connection with such activities. Legal fees received by an attorney in connection with labor relations, legal representation, litigation, or advice are excluded from these reporting requirements.
  4. The Welfare and Pension Disclosure Act directs that the administrator of an employee welfare or pension plan file with the Secretary of Labor a plan description (Form D-1) setting forth the plan benefits, other data, and an annual financial report (Form D-2) showing the amounts contributed by each employer and by the employees; the amount of benefits paid; the number of employees covered; and statements of assets, liabilities, receipts, and disbursements.
  5. Copies of reports filed under the Labor-Management Reporting and Disclosure Act ((1)-(3) above) may be inspected at the National Office of the Department of Labor, Office of Labor-Management Welfare Pension Reports, Washington, D.C., or at its area offices covering the geographical localities where the persons or organizations filing the reports have their principal places of business. Copies of reports filed under the Welfare and Pension Disclosure Act ((4) above) are available for inspection only at its National Office.

9.4.4.2.4  (01-30-2001)
State Department

  1. Requests for information from the Department of State should be made by collateral request, forwarded to: SAC, Baltimore Field Office, 31 Hopkins Plaza, Federal Building, Room 625, Baltimore, Maryland, 21201. Each request should include the taxpayer's name, date, and place of birth, and if known, social security number, passport number, and date the passport was issued. A minimum of 30 days is needed to process all requests.
  2. Passport records available include a copy of the application submitted for a passport and an original photograph. In instances where an individual has formally renounced his or her U.S. citizenship, a certificate of loss of nationality can be requested.
  3. The Department of State does not maintain information regarding the taxpayer's points of travel to and from the U.S. Expired passports are returned to the holder unless there are indications that the passport has been altered at the time a new passport is issued.

9.4.4.2.5  (12-16-1998)
Securities and Exchange Commission (SEC)

  1. The Securities and Exchange Commission has established special procedures for special agents to follow in requesting information. These various procedures must be followed in administrative investigations, and should be followed whenever possible in grand jury investigations.

9.4.4.2.5.1  (12-16-1998)
SEC Files

  1. List of Broker-Dealers. This file contains identification of all broker-dealers (present and past) who at any time registered with the Commission. Such information includes the name and mailing address of each person or entity, the type of organization, and the effective registration date. An application and background file is available for each entity. Also included is a detailed disciplinary activity or criminal history record if applicable to the entity.
  2. Registration Information on Investment Advisors and Companies. This file contains similar information on all investment advisors, whether individuals or other entities.
  3. Information from SEC may be obtained by telephone from the Office of the Assistant Administrator (Enforcement) and the Office of the Assistant Administrator (Regulation) at the appropriate SEC Regional Office. In SEC terminology the requester should specifically ask for SEC records and a "CRD" printout. The CRD is the acronym for the Central Registration Depository of the National Association of Security Dealers (NASD). The NASD is another potential source of information.
  4. These files may also contain investigatory or enforcement information not available to the public but available to an identified federal law enforcement officer for law enforcement purposes. Enforcement or investigative files may contain:
    1. Corporate documents;
    2. Documents from third-party sources;
    3. Witness statements; and
    4. Other appropriate investigatory material.
  5. To obtain such information (verbally) the special agent should telephone the nearest SEC regional office. NOTE: Since SEC has both a Regulation Division and an Enforcement Division, and each has information which may not be available to the other, it is advisable to call both divisions in the SEC regional office.
  6. If a hard copy of "non-public" information is needed, an Access Request must be filed with SEC.

9.4.4.2.5.2  (01-30-2001)
SEC Publications

  1. SEC News Digest contains daily summaries of civil, criminal, and administrative actions initiated by the Division of Enforcement in addition to other items of interest to the securities industry. The SEC Weekly Docket is a weekly summary of items that appeared in the daily Digests.
  2. The Quarterly SEC Securities Violations Bulletin lists all enforcement actions completed by the Commission for the preceding quarter. These include identification of all civil, criminal, and administrative proceedings such as suspension or revocation of registrations, cease and desist orders, indictments, convictions, and imposition of sentences.
  3. These publications are available by subscription for a fee. Information can be obtained from SEC Publications at (202) 942-8090.

9.4.4.2.5.3  (12-16-1998)
Other Information Available from SEC Regional Offices

  1. Other information available from SEC regional offices includes the following corporate filings:
    1. Form 10-Q. Quarterly corporate financial report;
    2. Form 10-K. Annual corporate financial report;
    3. Form 8-K. Monthly corporate report made upon the occurrence of various key events such as: change in control of registrant; change in registrant's certifying accountant; and other materially important events;
    4. Form 8. Form used to amend other corporate filings; and
    5. Form 13(d). Filed by stockholders who hold 5 percent or more interest. It should identify acquisition, show where money came from and how ownership interest changed.

9.4.4.2.6  (01-30-2001)
Interstate Commerce Commission

  1. If it is necessary for a special agent to have access to information or review the files of the Interstate Commerce Commission (ICC), a request for such information in the name of the Commissioner of Internal Revenue may be submitted to the Chairman of the ICC. Requests should be submitted by the Director, Field Operations through the Chief, CI, Attn.: CI:O, who will submit it through official channels.

9.4.4.2.7  (01-30-2001)
Comptroller of Currency (Bank Examiners' Reports)

  1. National bank examinations are made to determine bank financial positions and to evaluate bank assets. Bank examiners' reports contain information about bank records, loans, and operations. If a special agent needs information contained in a bank examiner's report, the request should be submitted by the SAC, to the Chief, CI. The request should set forth the taxpayer's name and address, the information desired, the reason it is needed, and the intended use. The Headquarters will transmit the request to the Comptroller of the Currency.

9.4.4.2.8  (12-16-1998)
Disbursing Offices of the U.S. Government

  1. U.S. Government checks are issued by the U.S. Treasury Department, the U.S. Post Office, and by the disbursing offices of the Army, Air Force, Navy, and the Marine Corps. The military services and the U.S. Post Office Department make disbursements relating to their own activities, and Treasury makes disbursements for all other U.S. Government activities. They maintain copies of paid vouchers and check listings or similar type records which identify each check issued for goods or services. In addition, the Regional Disbursing Officers, Bureau of Accounts, U.S. Treasury, microfilm all checks prior to issuance. All canceled U.S. Government checks, from whatever source issued, are processed by the Office of the Treasurer of the United States.

9.4.4.2.9  (01-30-2001)
Refund Checks

  1. The field office requesting a photocopy of a refund check should contact the Resident Agent in Charge at the Fraud Detection Center which services the requesting field office. The request should include the name of payee, the payee's Social Security Number or Employer Identification Number, the period and type of tax and the amount of the check. If the check is being considered for use in a trial or a procedure requiring certification, the request for certification should be included in the request.

9.4.4.2.10  (12-16-1998)
U.S. Treasury Checks Issued for U.S. Government Agencies

  1. Photocopies of U.S. Treasury checks have to be obtained by initiating a request through the U.S. Government agency which authorized the check.
  2. Original U.S. Treasury Checks may be obtained if needed for handwriting or forensic analysis. The special agent should contact the nearest Secret Service field office or resident agent and complete Secret Service Form (SSF) 1600.
  3. The original check(s) will be forwarded to the requesting agent through the appropriate Secret Service field office or Resident Agency. When the original check is no longer needed, it should be returned to the U.S. Secret Service, Washington Field Office (Forgery Operations), 1800 G Street, N.W., Washington, D.C. 20223.

9.4.4.2.10.1  (12-16-1998)
Bureau of the Public Debt

  1. Records of U.S. Savings Bonds purchased and redeemed should be addressed to: Bureau of the Public Debt, Division of Transactions and Rulings, 200 Third Street, Parkersburg, WV 26101.
  2. The request should contain the following information:
    1. The complete name;
    2. All addresses, including street and number, city and state which may be shown on the inscription on the bonds and the years the taxpayer lived at each address;
    3. The taxpayer's SSN;
    4. The years in which the bonds may have been issued; and
    5. The series of bonds which may have been purchased.

9.4.4.2.10.2  (01-30-2001)
Mutilated Currency Reports

  1. The Office of Currency Standards, Bureau of Engraving and Printing, will notify the SAC when a person presents $5,000 or more of mutilated currency for redemption. The Director, Operations Policy and Support (CI:O) will immediately refer the information to the SAC in the field office in which the person requesting the currency redemption resides. The Office of Currency Standards will withhold payment in such instances for a period of thirty days from date of notification so that the IRS can determine whether further withholding of payment is desired.
  2. A mutilated currency report shall be screened to determine whether preliminary inquiries should be undertaken by the special agent or whether the information should be forwarded to the Examination or Collection functions. Care should be taken that the Collection function is informed of the report immediately upon its receipt, in order that they may exercise any right of offset for outstanding assessment against the taxpayer involved. The Fraud Detection Center and/or the Martinsburg Computer Center should be notified if a valid social security number is available.
  3. It is not contemplated that CI will request the Office of Currency Standards to withhold payment of mutilated currency beyond the original thirty-day period except in rare or unusual instances. Such instances will generally involve a jeopardy assessment situation where time is an element . Where it is determined that such an unusual situation exists, the SAC with the concurrence of the Director, Field Operations, will notify the Director, Operations Policy and Support immediately so that the Office of Currency Standards may be advised accordingly. If at the time of screening there is no apparent CI or civil potential in the matter, it may be closed to file without further action, or disposed of as any information item. No report needs to be submitted to the Director, Operations Policy and Support if it is determined that payment should not be withheld.
  4. When a special agent has information which indicates that a taxpayer has presented mutilated currency for redemption in an amount less than $5,000, the agent should prepare a request for the Office of Currency Standards to search their files. The request should be in the name of the SAC and mailed directly to:
    Department of the Treasury
    Bureau of Engraving and Printing
    OCS, Room 344, BEPA
    P.O. Box 37048
    Washington, DC 20013
    ATTN: Mrs. Lorraine Robinson
  5. The request would contain the following information if it is available:
    1. Taxpayer's name and full address.
    2. Amount of the redemption.
    3. Approximate date the currency was presented for redemption.
    4. Name of the bank where the currency was presented for redemption.

9.4.4.2.11  (12-16-1998)
Customs Records

  1. The United States Customs Service has authorized Directors of Customs at Headquarters Ports to furnish Internal Revenue officials with information from Customs' records, such as owners' declarations, manifests and other documents relating to the importation of taxable articles. Customs officials have been instructed to immediately forward to the Customs Service for consideration all Service requests for information not covered by prior authorizations. Information obtained from Customs will be treated as being of a confidential nature.
  2. Any person who physically transports, mails, ships, or causes to be transported, currency or other monetary instruments of more than $10,000 at any one time, from or into the United States shall file a report, Customs Service Form 4790, Currency or Monetary Instruments Report (CMIR).
  3. Any person who receives in the U.S. currency or monetary instruments of more than $10,000 at any one time, from outside of the U.S., and where a report has not been filed under 31 U.S.C. 103.23(a), shall file a Customs Service Form 4790, Currency or Monetary Instruments Report (CMIR).

9.4.4.2.12  (12-16-1998)
Secret Service Records

  1. Secret Service records include records pertaining to counterfeit and forgery investigations and records pertaining to anonymous letters and background files on persons who write "crank" letters.

9.4.4.2.13  (01-30-2001)
Bureau of Alcohol, Tobacco, & Firearms (BATF) Records

  1. BATF records which may be of interest to CI are:
    1. Records of distillers, brewers, and persons or firms who manufacture or handle alcohol as a sideline or main product;
    2. Record of inventory of retail liquor dealers and names of suppliers as well as amounts of liquor purchased by brand;
    3. Names and records of known bootleggers;
    4. Reports of investigations; and
    5. Records of firearms registration (alphabetical and numerical).
      NOTE:
      Requests for firearm trace histories and intelligence information should be made to the nearest local BATF Office.
  2. BATF should be requested to trace the history of all firearms which may have been accidentally or criminally misused and which come to the attention of CI either during or subsequent to an investigation. BATF will furnish a detailed trace history on each firearm requested and any intelligence information that may be of benefit to CI will be made available by the BATF Training Center upon request.

9.4.4.2.14  (01-30-2001)
Federal Bureau of Investigation (FBI) Records

  1. FBI Records include:
    1. Criminal records and fingerprints;
    2. National Stolen Property Index-Government property stolen, including military property;
    3. Nonrestricted information pertaining to criminal offenses;
    4. National Fraudulent Check Index; and
    5. Anonymous Letter Index.

9.4.4.2.15  (01-30-2001)
Drug Enforcement Agency (DEA) Records

  1. DEA records include information on licensed handlers of narcotics and also criminal records of users, pushers, and suppliers of narcotics.

9.4.4.2.16  (12-16-1998)
Immigration and Naturalization Service (INS)

  1. INS records include:
    1. Names and other information concerning immigrants and aliens;
    2. Lists of passengers and crews on vessels from foreign ports;
    3. Passenger manifests and declarations-ship, date, and point of entry required;
    4. Naturalization records-names of witnesses to naturalization proceedings and people who know the suspect;
    5. Deportation proceedings; and
    6. Financial statements of aliens and persons sponsoring their entry.

9.4.4.2.17  (12-16-1998)
U.S. Postal Service Records

  1. The Post Office may disclose the name, address and other recorded information about post office box holders to a recognized law enforcement agency. Oral requests for this data must be directed to the Postal Inspector of the area concerned stating that the information is necessary for law enforcement purposes. Written requests for this data are required to be submitted on Form 4759, Request for Information in Accordance with Postal Manual. Photocopies and originals of applications for post office boxes cannot be obtained from the U.S. Postal Service without a court order.
  2. The Post Office may provide address information if required for the performance of the agency's duties. "Address information" is defined as either the forwarding address or verification of the current address. In emergencies, oral requests for address information should be directed to a Postal Inspector of the area concerned. Routine requests for address information are required to be submitted on Form 4759, Request for Information

9.4.4.2.17.1  (01-30-2001)
Postal Money Orders

  1. To obtain information or photostats of postal money orders, where either the IRS or the Department of the Treasury is the payee or purchaser, the request should be addressed directly to Money Order Division, Postal Computing Center, P.O. Box 14965, St. Louis, Missouri, 63182 and should bear the signature of the SAC. Requests for copies of postal money orders which were purchased by and payable to any other entities must be made through the local U.S. Postal Inspection Service office, and must bear the signature of the SAC.

9.4.4.2.17.2  (01-30-2001)
Mail Covers

  1. "Mail cover" is the process by which a nonconsensual record is made of any data appearing on the outside cover of any class of mail, or by which a record is made of the contents of any unsealed class of mail as allowed by law, to obtain information in order to:
    1. Protect national security;
    2. Locate a fugitive;
    3. Obtain evidence of commission or attempted commission of a crime;
    4. Obtain evidence of a violation or attempted violation of a postal statute; or
    5. Assist in the identification of property, proceeds or assets forfeitable under law.
  2. Requests for mail covers should be made in writing, stating therein which of the purposes specified above is applicable. A separate request should be made for each Post Office which must conduct the mail cover. The mail cover request must also specify:
    1. The identity of each individual or business name to be covered, giving name, address, and ZIP code number;
    2. That an official investigation is in progress;
    3. The number and title of the Federal statute alleged to have been violated and the maximum criminal penalty if convicted;
    4. Reasonable ground that exists which demonstrates that the mail cover is necessary to accomplish the law enforcement purpose; (for example, a statement that correspondence from banks, stockbrokers, or other financial institutions are likely to lead to discovering assets or sources of unreported income)
      NOTE:
      Although the request should be specific and sufficiently detailed to enable Postal authorities to determine the need for the mail cover, disclosure of return information must be limited to the extent necessary to obtain the mail cover.
    5. The name and address of any known attorney for the person, or a statement that there is no known attorney (No mail cover shall include matter mailed between the mail cover subject and the subject's known attorney);
    6. That the person, if not a fugitive, is not already under indictment in connection with the matter under investigation;
    7. A statement that if an information is filed or an indictment is returned during the mail cover period, the Regional Chief Postal Inspector will be immediately notified.
      NOTE:
      If the information or indictment is for an offense that is not part of the CI investigation, the notification should be made in writing and should so state. The notification should request that the mail cover be continued without interruption. If a sealed indictment is returned in a CI investigation, the Regional Chief Postal Inspector will be requested to cancel the mail cover. There should be no mention of an indictment to the Regional Chief Postal Inspector, thus avoiding making an unlawful disclosure by violating the secrecy rules that govern Federal Grand Juries.
    8. A statement that only first class should be covered, unless it is specifically necessary that other classes of mail be included. If other classes of mail are to be included, a statement must be made establishing the necessity to include other classes.
      NOTE:
      Second Class includes newspapers, periodicals, publications, and catalogs; Third Class includes small parcels weighing less than 16 ounces, bulk rate items, and circulars; Fourth Class includes parcels and mail not sealed against Postal inspection.
  3. The request for mail covers can be made orally, with approval by the SSA in "emergency situations". The written request must follow within three calendar days.
  4. Conversely, if persons other than the subject of the mail cover are known to reside at the address, a list of their names must be furnished, and all mail addressed to them is to be excluded from the cover.
  5. If liaison has been established with a local Postal Inspector, the name of the Inspector should be provided in the request.
  6. Requests for mail covers should be limited to not more than 30 days and canceled if the information is obtained from other sources prior to the expiration of the period. (Cancellations should be sent by the originating office and addressed to the Manager, ISOSG of the postal area involved). Mail cover requests can be renewed 3 times, not to exceed 120 days. A fourth renewal request and all subsequent renewals must be submitted to the Chief, CI for approval, together with a memorandum detailing the need to continue the mail cover.
  7. The results of a mail cover will be documented daily by the Postal Service on Form 2009, Information Concerning Mail Matter, and forwarded to CI. A need for daily, weekly, or biweekly forwarding should be specified in the original request.
  8. All Forms 2009, received from the Postal Inspection Service are the property of the Postal Service and must be returned within 60 days. Mail cover documents must be treated with confidentiality.
  9. Reproduction of mail cover documents is prohibited.

9.4.4.2.17.3  (01-30-2001)
Assistance of the Postal Service in Multiple Refund Schemes

  1. A request for delivery of a refund check to a specific address will be made by the local Criminal Investigation Division agent to the local Postal Inspector. The Postal Inspector will arrange to have an employee of the Postal Service put the refund check in the Post Office box or deliver the check to a residence address in a regular delivery. The Postal Inspector will notify the Criminal Investigation Division of the approximate time the check will be delivered to the desired address.
    NOTE:
    A prison mail room is not part of the U.S. Postal system. Consequently, prison officials can make additions to addresses without violating postal regulations. In this regard, it is possible to request from prison officials that all of a prisoner's mail going to the Internal Revenue Service be directed to the Resident Agent in Charge, Fraud Detection Center of the appropriate IRS campus. As appropriate, the Director, Refund Crimes should establish coordination with local prison officials concerning assistance in redirecting any mail leaving the prison.

9.4.4.2.18  (12-16-1998)
Federal Aviation Administration (FAA)

  1. This agency maintains detailed and comprehensive records covering nearly all aspects of the civilian aviation industry. Among the files maintained are the Aircraft Register and the Airman Directory. Information includes, but is not limited to, records pertaining to pilots, navigators, crewmembers, repairmen, flight instructors, control tower operators, parachute riggers, virtually any licensed individual connected with the industry. Aircraft records include such diverse information as tail numbers, airworthiness certifications, physical modifications, current and previous owners, and lienholders. Preliminary or general inquiries regarding FAA data may be made to the Compliance and Enforcement Unit, Law Enforcement Liaison at (405) 954-3784. Listed below is the information most generally utilized.
  2. The following information is available on aircraft and is accessible by "N" number, name of owner or serial number. Requests for information, by name of owner, should include the individual's social security number and date of birth.
    1. Current registered owner;
    2. Address of registered owner;
    3. Last date of registration;
    4. Date last sold;
    5. Previous owner;
    6. Serial number;
    7. Make and model;
    8. Mortgage information;
    9. Modifications to the aircraft;
    10. Total history of the aircraft;
    11. The FAA file may also include the bill of sale, transfer agreement, chattel mortgage and airworthiness information.
  3. The following information is available on licensed pilots and can be accessed by name and date of birth, social security number or Certificate number. (Files can be flagged so that any activity on the file will be reported to the requesting agency, however such requests must be in writing):
    1. Social security number;
    2. Date and place of birth;
    3. Physical description;
    4. Last known address, date address received and the source of the address;
    5. Types of ratings and levels;
    6. Certificate number and date issued;
    7. Information from medical records;
      NOTE:
      medical form; occupation; employer; military service number; accident information (within last 2 years); medical history; traffic and other convictions; class of medical examination
    8. Additional documents that may be contained in the file are the Temporary Airman Certificate, application for Airman Certificate, written test report, notice of Disapproval of Application and Airman Records Notice.
  4. Information can be obtained from FAA as follows:
    1. For requests requiring no written response or documentation, a telephone request may be made to the Compliance and Enforcement Unit, Law Enforcement Liaison at (405) 954-3784 (24 hours).
    2. For written or certified responses, or requests requiring detailed research, written requests should be sent to the Federal Aviation Administration, Civil Aviation Security Division AMC-730, P.O. Box 25082, Oklahoma City, OK 73125-4937.
  5. The following is public information and listings are available on microfiche on written request to the Office of Information Services, Application Systems Division AMI-200, P.O. Box 25082, Oklahoma City, OK, Attention: Airman and Aircraft Team Manager. The request may be FAXed to (405) 954-4612.
    1. United States Civil Aircraft Register by Number;
    2. Alphabetical Listing of Aircraft Registrants;
    3. State and County List of Aircraft Registrants;
    4. Aircraft Manufacturer and Model List;
    5. United States Civil Aircraft Register by Serial Number;
    6. Aircraft Reference File in Make/Model Series;
    7. Engine Reference File.
  6. The Aircraft Registration Master File and Airman Directory is available on magnetic tape and can be obtained from Aerodata, 260 Bellevue Drive, Boulder, CO 80302, telephone (303) 442-7244. This information is furnished without charge to government agencies, but tapes must be provided. Further details regarding available information, tape specifications, and data fields may be obtained by calling Aerodata, at the above telephone number.
  7. Some aircraft information is also available from the El Paso Intelligence Center.

9.4.4.2.19  (01-30-2001)
Department of Defense

  1. Data concerning the pay, dependents, allotment accounts, soldier's deposits, withholding statements (Forms W-2), and any other financial information relative to military personnel is available at one of the following offices, depending upon the branch of the Armed Forces to which the individual was or is presently attached:
    1. ARMY: United States Army Finance Center Indianapolis, 46249. Request to include: Complete name and Army serial number.
    2. AIR FORCE: Air Force Finance Center RPTP Denver, Colorado 80279
    3. NAVY: Director, Bureau of Supplies and Accounts Department of the Navy 13th and Euclid Streets Cleveland, Ohio 44115

    Requests should be forwarded through normal channels to the Director, Field Operations for the area in which the respective finance center is located.

  2. Addresses of military personnel:
    1. Form 2223, Request for Address of Military Personnel, should be used to obtain from the records of the military services the current or last known address of a taxpayer who is a member of, or who has been recently separated from, the Armed Forces.
    2. Data concerning the personal and medical history of former Armed Forces personnel are located at: Military Personnel Records Center, GSA, 9700 Page Boulevard, St. Louis, Missouri 63132.
    3. Records of contracts and all original vouchers covering payments made to persons and firms dealing with the U.S. Air Force are retained at: U.S. Air Force Accounting and Finance Center AFO-Accounts and Mail Branch RPTP Denver, Colorado 80279. Normally, requests for such information should be made by collateral to the Denver Field Office.

9.4.4.2.20  (01-30-2001)
Defense Investigative Service (DIS)

  1. DIS records include case files of individuals who have undergone investigation, both criminal and background, by the Army (Intelligence, CI, etc), Navy (NIS, etc.), Air Force (AFOSI, etc.), and the Department of Defense. Requests for information from DIS files should be forwarded to the Chief, CI, Attn.: CI:OPS.

9.4.4.2.21  (12-16-1998)
Federal Housing Administration (FHA)

  1. The FHA retains records of applicants' complete financial information, including statements of net worth and earnings.

9.4.4.2.22  (12-16-1998)
United States Coast Guard

  1. The Coast Guard retains records of persons serving on United States ships in any capacity, including records of vessels equipped with permanently installed motors, or of vessels over 16 feet equipped with detachable motors.

9.4.4.2.23  (12-16-1998)
Veterans' Administration (VA)

  1. The VA maintains records of loans, tuition payments, insurance payments and nonrestrictive medical data related to disability pensions. This information, may be obtained by direct mail request to the appropriate regional office. All requests should include a statement covering the need and intended use of the information. The veteran should be clearly identified and, if available, the following information should be furnished about him: VA claim number, date of birth, branch of service, and dates of enlistment and discharge.

9.4.4.2.24  (12-16-1998)
Federal Court

  1. Federal court records can provide a valuable source of information provided they are not sealed. They include: records of civil and criminal cases, including bankruptcies; records of parole and probation officers; and records of the U.S. Marshal and U.S. Magistrate.

9.4.4.2.25  (12-16-1998)
Federal Records Center

  1. Data concerning former Government employees are on file at the Federal Records Center, G.S.A. (Civilian Personnel Records), 111 Winnebago Street, St. Louis, MO 63118. Requests for information from such files should be prepared on G.S.A. Standard Form 127, Request for Official Personnel Folder, and mailed directly to the Federal Records Center at St. Louis, Missouri.

9.4.4.2.26  (12-16-1998)
Federal Reserve Bank Records

  1. Federal Reserve Bank Records include records of issue of United States Treasury Bonds.

9.4.4.2.27  (12-16-1998)
Railroad Retirement Board

  1. No information will be made available by this Agency. (See Sec. 262.16, Title 20, Code of Federal Regulations.)

9.4.4.2.28  (12-16-1998)
El Paso Intelligence Center (EPIC)

  1. EPIC is a multi-agency operation that collects, processes and disseminates information in support of ongoing field investigations. The Drug Enforcement Administration serves as the lead agency, and there are participating agency representatives from the Bureau of Alcohol, Tobacco and Firearms; Department of State, Federal Aviation Administration; Federal Bureau of Investigation; Immigration and Naturalization Service; Internal Revenue Service; U.S. Coast Guard; U.S. Customs Service; U.S. Marshals Service; and U.S. Secret Service. In addition, EPIC has signed agreements with state and local agencies in all 50 states.
  2. The primary mission of EPIC is to provide a complete and accurate intelligence picture of drug movement by land, sea, and air throughout the world. Through EPIC, IRS special agents have access to all of the major Federal criminal data bases. In accordance with EPIC guidelines, however, those data bases that are available through the Treasury Enforcement Communications System (TECS) should be queried through existing IRS channels.
  3. EPIC's Watch Operations Section, which is operational 24 hours a day, seven days a week, handles queries from field investigators and provides an immediate response. The "Watch" also handles "Lookout" requests regarding the movements of individuals, aircraft, or vessels in support of ongoing investigations. The "Watch" does not originate lookouts but, based upon appropriate request, places and monitors:
    1. INS Lookouts (including any TECS alerts);
    2. TECS Lookouts;
    3. Aircraft Lookouts, Federal Aviation Administration (FAA) portion; (which must be renewed every 7 days)
    4. Vessel Lookouts.
  4. EPIC's Analysis Section studies "Watch" queries, data base information, and other information fed into EPIC, from which it prepares intelligence reports on activities and organizations. This information is subsequently provided to the field through special reports and the bi-weekly brief. Copies of these reports can be obtained from the IRS Representative.
  5. The EPIC Intelligence Terminal (IT) is an internal computer system unique to EPIC. It is the primary repository for all the "Watch" activity and other investigative and intelligence data fed into EPIC. The system allows retrieval of information by an individual's name, a vessel's name or an aircraft "N" (tail) number. The IT is chronological and provides the name, agency and telephone number of each investigator having expressed an interest in, or having input data regarding, a subject.
  6. Other major systems which may be accessed through the "Watch" include DEA's Narcotics and Dangerous Drugs Information System (NADDIS), the Bureau of Prisons "Sentry" System (which covers subjects who have been incarcerated in the Federal prison system at anytime since 1980), and the Immigration and Naturalization Service's Integrated Combined Systems (ICS). The INS systems include:
    1. Index of known alien smugglers (OASIS);
    2. Index of various schemes involving fraudulent documents and false claims to U.S. citizenship;
    3. Central Index System (CIS);
    4. Non-Immigrant Info System (NIIS);
    5. Student School System (STSC).
  7. Inquiries of EPIC should be directed to the "Watch" at FTS 476-2200 or (915) 564-2200. Give your title, name and agency. In order to protect the integrity of EPIC information, IRS will provide EPIC an alphabetical listing of Special Agents, updated every three months. Your name must appear on this list before EPIC will respond to your inquiry. No more than four inquiries (names, aircraft, vessels, or combinations thereof) should be directed to the "Watch" at one time. Agents with voluminous requests should call the IRS Representative at FTS 476-2000 or (915) 564-2000, if the request is urgent, or submit the request in writing to the IRS Representative at the following address: EL PASO INTELLIGENCE CENTER Bldg. 11339, SSG Sims Street, El Paso, TX, 79908-8098 Attn.: IRS Representative.
  8. All inquiries of EPIC should include:
    1. Requesting agent's name and FTS or commercial phone number;
    2. A synopsis of the investigation;
    3. If the request is for information on an individual, the request should contain all available identifying information.

9.4.4.2.29  (12-16-1998)
Import-Export Bank

  1. This bank loans funds to foreign countries and businesses to buy goods from U.S. companies. It is located at 811 Vermont Avenue, N.W., Washington, D.C. The borrower can obtain up to 50 percent of the purchase price of the goods being acquired. The selling company must fill out and submit to the bank a supplier certificate. Included in this certificate is a required statement as to commissions paid, especially in the foreign country to foreign sales "representatives" or "agents" .

9.4.4.2.30  (12-16-1998)
Securities Information Center Records

  1. The Securities Information Center (SIC) is located in Wellesley Hills, Massachusetts. It is operated by Itel Corporation under contract with the Securities and Exchange Commission. All banks and brokerage houses, etc. that receive bad securities are required to report this information to SIC. They are also required to run a check with SIC if they receive $10,000 or more in securities.

9.4.4.2.31  (12-16-1998)
Department of Education Records

  1. The Department of Education maintains financial and earnings statements from parents of students applying for Pell grants (formerly called Basic Educational Opportunity grants), the largest federal educational aid program. Requests for this information should be directed to: Department of Education, Office of the Inspector General, P.O. Box 23458, Washington, DC 20024, Attn.: Division of Field Operations. Requests must include:
    1. Student's name;
    2. Student's date of birth; and
    3. Academic year(s) involved (school years are considered to be 7/1-6/30/XX). (Note: Applications for Pell grants are usually made during April or May of the preceding year.)

9.4.4.2.32  (12-16-1998)
Small Business Administration (SBA)

  1. SBA maintains records pursuant to applications for the various loans offered. These records include information as to the basis of their credit and capacity to perform under contract as well as their qualifications with respect to volume of business and financial resources. SBA records on individuals who have received loan assistance may be obtained from any of more than 100 local SBA offices. The legal department in the local SBA office will make such files available to special agents for review in SBA offices upon presentation of their credentials.

9.4.4.2.33  (01-30-2001)
State of New Jersey Division of Gaming Enforcement

  1. The State of New Jersey, Department of Law and Public Safety, Division of Gaming Enforcement, completes a financial investigation on all individuals associated with casino operations including casino developers, investors, employees, vendors, and contractors. Information available includes license and employment applications and investigative reports.
  2. All requests for information from the New Jersey Division of Gaming Enforcement should be submitted as a collateral request to the SAC, Springfield, New Jersey Field Office.
  3. State of New Jersey regulations restrict the release of information to a duly authorized law enforcement agency. Thus, such information is only available to Criminal Investigation personnel and may not to be disclosed to others.

9.4.4.2.34  (01-30-2001)
Financial Crimes Enforcement Network (FinCEN)

  1. The FinCEN is an organization established by the U.S. Department of Treasury to support and strengthen domestic and international anti-money laundering efforts and to foster interagency and global cooperation to that end through information collection, analysis and sharing technological assistance, and innovative and cost --effective implementation of Treasury authorities. FinCEN links together various aspects of a case, finding the missing pieces to the criminal puzzle. FinCEN's compilation of databases provides one of the largest repositories of information available to law enforcement in the country.
  2. FinCEN's information sources fall into three broad categori es:
    • Financial Databases.
    • Law and Enforcement Databases.
    • Commercial Databases.

    Databases at FinCEN are set up for:

    1. Name searches.
    2. Tax Identification number searches.
    3. Address searches.
    4. Date of birth searches.

    FinCEN's work product is tailored to each individual request and may range from a "single subject" basis search of databases to detailed in-depth analysis of the financial aspects of major criminal organizations. In addition, if FinCEN's research discloses an active or prior investigation being conducted by another agency, FinCEN will advise both the requester and holder of the original record, after obtaining the proper authorization to disseminate.

  3. Financial Intelligence Units (FIU) are FinCEN-like entities created in numerous countries as part of the worldwide anti-money laundering effort. FinCEN coordinates with these FIUs. FinCEN is continuously providing it's assistance to help establish additional FIUs. Exhibit 9.4.4-1 lists the current FIUs. Requests for information from a FIU shall only be made through FinCEN. In addition to the procedures identified in paragraph (4) below, FIU information requests shall be initiated by sending a letter, with SSA approval, outlining the information being requested to the IRS Criminal Investigation liaison at FinCEN's Office of Investigative Support. A separate letter is required for each FIU.
  4. To obtain direct investigation (tactical) assistance from FinCEN, contact the IRS Criminal Investigation Liaison to FinCEN's Office of Investigative Support via fax (703)905-3526, or mail to Financial Crimes Enforcement Network, Tyson Courthouse Building, Attn.: OIV, IRS-CI Liaison, 2070 Chain Bridge Road, Suite 200, Vienna, VA 22182. Each request should be submitted on FinCEN's Request for Research form. The agent's SSA shall approve each request.
  5. Other FinCEN assistance and/or coordination should be directed to the IRS Criminal Investigation Liaison to FinCEN via phone (703) 905-3673, fax (703) 905-3735 or mail to Financial Crimes Enforcement Network, Tyson Courthouse Building, Attn.: IRS-CI Liaison, 2070 Chain Bridge Road, Suite 200, Vienna, VA. 22182

Internal Revenue Manual  

Part 9 Criminal Investigation Chap. 4 INVESTIGATIVE TECHNIQUES Sec. 4 REQUESTS FOR INFORMATION

  (12-16-1998)


05/02/2001 14:28:48 EST