Handbook 9.4
Investigative Techniques
Chapter 11
Investigative Services
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Contents
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This chapter relates to the investigative services provided to special agents
to assist them in conducting criminal investigations. The investigative services
include the following:
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Office of Forensic Science and Support
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Computer Investigative Specialist
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Investigative Analyst
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Tax Fraud Investigation Assistant
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The Office of Forensic Science and Support (OFSS) is comprised of three sections;
the National Forensic Laboratory; the Transcription Center; and the Trial
Illustration Section, each of which offers distinct services relating to
evidence gathered in the course of an investigation. This section will describe
the services provided by each section and how to obtain them.
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[9.4]
11.2.1 (06-30-1998)
Services Provided by the National Forensic Laboratory
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The Evidence Control Unit, which is part of the National Forensic Laboratory,
is responsible for tracking the chain of evidence and preserving its integrity.
The laboratory has six other units which specialize in the technical analysis
of the evidence. The six units are:
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The Electronics Unit
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The Imaging Unit
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The Ink and Paper Chemistry Unit
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The Latent Print Unit
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The Question Document Unit
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The Polygraph Unit
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The Electronics Unit provides intelligibility enhancement of audio tapes
and enhancements to the video and audio quality of video tapes.
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The Imaging Unit provides support to the field by processing film, providing
copies of negatives or photographs in varying sizes, and producing enlargements
for courtroom presentations. The Imaging Unit also provides photographic
support for the National Forensic Laboratory and the Trial Illustration Section.
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The Ink and Paper Chemistry Unit detects and deciphers alterations, compares
and dates writing inks and papers, and restores writing indented on documents.
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The Latent Print Unit processes evidence and compares latent fingerprints
and palmprints found on evidence with inked fingerprint and palmprint cards
of a suspect. The use of new techniques has enabled the development of previously
undetectable prints. The Latent Print Unit can search unidentified latent
prints through computerized fingerprint databases throughout the country.
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When a subject is brought in to provide handwriting exemplars and photos,
special agents also should obtain fingerprints and palmprints of the subject(s)
and submit them with the evidence to be examined.
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A full set of prints include palmprints, including the area referred to as
the "writer's palm." The writer's palm is that area on the side of the palm
which normally rests against the paper when writing.
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Fingerprints should be taken on Form FD-249, Federal Bureau of Investigation
(FBI), United States Department of Justice. Palmprints should be taken on
Form 9040, Palmprint Card. The Document 7190, Method for Transferring and
Recording Inked Palmprints, contains instructions on how to take palmprints.
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Fingerprints are also taken by a method called live-scan or direct electronic
fingerprinting. This is a computer-driven scanner wherein the fingers are
rolled on a piece of glass and the prints are recorded digitally in a computer.
The quality of prints taken in this manner are currently not quite as good
as the old fashioned method of using ink; however, they are usually acceptable.
If you utilize this method, be aware you must still obtain inked palmprints.
At present, there is no device that will take complete palmprints. Try to
avoid submitting xerographic type copies of fingerprints.
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Fingerprints can be obtained from a State Identification Bureau or the FBI
Identification Division, if the subject has been arrested by a state or local
authority. If you cannot secure known prints, the Latent Print Unit will
attempt to locate a set of known prints. When using the services of the Latent
Print Unit to obtain a set of prints, special agents must provide the subject's
full name, date of birth, social security number, and, if known, a driver's
license number.
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A set of fingerprints might be considered classifiable but that does not
mean they are fully comparable or identifiable to latent
fingerprints.
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The utmost care should be used to ensure that the subject(s) of investigations
do not handle any original documents relating to the investigation during
interviews, etc. This would negate any subsequent examination for latent
prints of said individuals on those documents. If it is appropriate to preserve
the evidence for examination, the evidence should be placed in document
protectors before it is shown to the subject(s) or witnesses of investigations.
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The Questioned Document Unit conducts examinations and comparisons of
handwriting, handprinting, and numerals. Document examiners also examine
and compare mechanical impressions, from typewriters, impact printers, rubber
stamps, and checkwriters.
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Exemplars should be obtained whenever special agents become aware that the
authenticity of origin of a document may be questioned. Whenever possible,
special agents should obtain original known exemplars before submitting their
request.
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There are two types of exemplars, requested and collected. Ideally both types
should be submitted whenever possible.
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Requested exemplars contain repetitions of all of the letters and letter
combinations that are present in the text of the questioned documents.
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Requested exemplars are gathered during the course of an investigation as
a result of a request, summons, or subpoena of the suspected writer.
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A summons or a subpoena may be issued to a subject or witness for the purpose
of providing handwriting exemplars. Compulsion of handwriting exemplars is
neither a search or seizure subject to Fourth Amendment protections, nor
testimonial evidence protected by the Fifth Amendment privilege against
self-incrimination. Serving a summons on a taxpayer or witness for the purpose
of taking exemplars is within the authority of IRC 7602 ( U.S. v. Euge
). This action does not violate their Fifth Amendment Constitutional rights
or policies enunciated by Congress because handwriting exemplars are deemed
identifying physical characteristics.
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Collected exemplars consist of normal course-of-business records such as
personal papers, canceled checks, rent applications or receipts, school
documents, etc. Collected exemplars are naturally written (no disguise) and
they are an excellent source of known writing when comparing signatures.
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[9.4]
11.2.1.5.2 (06-30-1998)
Handwriting, Handprinting, and Numeral Exemplars for Comparison to the
Questioned Documents Unit
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Whenever possible, special agents should try to collect exemplars which
specifically relate to the documents in question. The exemplars should:
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Be original exemplars known to belong to the person suspected of writing
the questioned document.
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Contain repetitions of all of the letters and letter combinations that are
present in the text of the questioned documents.
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Contain at least ten samples of the questioned text. (Repetition will make
it hard for an individual to alter or disguise his/her natural writing
characteristics.)
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Be made with a similar writing instrument, on similar paper, and should include,
as nearly as possible, the full text of the questioned document.
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In addition to getting exemplars containing repetitions of the questioned
text, special agents should use Form 6540, Handwriting or Handprinting Exemplars.
Form 6540 is designed to obtain a general sample of an individual's writing.
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In some instances, it is necessary to take exemplars from a typewriter. These
exemplars should be submitted along with the questioned typewritten documents
as follows:
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Typewriter exemplars should identify the make, model, and the serial number
of the machine.
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Typewriter exemplars should, at a minimum, have two strike-ups of the entire
keyboard (with and without using the shift key.)
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Typewriter exemplars should contain the same text material as is present
on the questioned documents.
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A new ribbon must be placed on the machine before exemplars are taken.
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If the machine is equipped with a readable carbon ribbon, the ribbon should
be removed, protected, and submitted to the Questioned Document Unit. The
Questioned Document Unit has the capability of transcribing the text found
on readable carbon ribbons.
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Impact printers should be treated the same as typewriters (see text 11.2.1.5.3.
of this chapter). However, the Questioned Document Unit should be contacted
before a case is submitted for examination when laser or ink jet printers
are involved.
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The Polygraph Unit conducts examinations to test credibility issues which
may arise before, during, or after the completion of an
investigation.
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The Polygraph unit also evaluates examinations conducted by operators outside
the Internal Revenue Service.
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A polygraph examination may be used to determine the reliability of information
provided by informants, subjects, witnesses, and cooperation defendants.
A polygraph examination can also be conducted pursuant to a plea agreement
in order to determine if the defendant is cooperating fully with the government.
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A polygraph examination should be used selectively as an investigative aid.
A polygraph examiner should be directly consulted whenever a polygraph is
being considered. The examiner is trained to evaluate the suitability of
the polygraph technique.
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The legal admissibility of the results of a test (deception indicted, no
deception indicated, inconclusive, or no opinion) varies by jurisdiction.
However, statements, admissions, and confessions obtained during the examination
process are generally admissible in court.
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The Transcription Center provides support to the field in creating database
application programs, maintaining and upgrading these programs, and providing
data input. It develops customized programs to meet the unique needs of the
requesting agents. The Computer Investigative Specialist (CIS) should be
consulted for determining the feasibility of applications.
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Special agents should consider using the services of the Transcription Center
when an analysis will take more than four or five days to complete, or when
there may be a need for the information to be manipulated to obtain various
outputs.
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The Group Manager of special agents requesting the services and the CIS serving
that district must approve all requests for the services of the Transcription
Center.
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The CIS will serve as liaison between the Transcription Center and special
agents. All contact with the Transcription Center concerning transcription
services including job status, data entry instructions, and quality issues
must be coordinated through or conducted by the CIS.
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In all instances, the CIS must contact the Transcription Center before the
records are sent. Assignments relating to criminal investigations are handled
on a first-in, first-out basis. Expedites will be considered only when the
Chief from the requesting district has discussed the project with the Chief,
OFSS.
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[9.4]
11.2.1.10 (06-30-1998)
Requirements for Submitting Records to the Transcriptions Center
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Special agents should provide the original records for data entry. If the
original records are not available, special agents must provide the most
readable records available for data entry.
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Special agents must submit records in an organized fashion, i.e. canceled
checks, deposit tickets and deposited items should be associated with the
respective bank statements, in order to facilitate program development and
efficient data entry. Records may be returned for lack of organization.
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Documents submitted to the Transcription Center will not be marked on without
the concurrence of the requesting agent.
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Special agents should mail the records to the Transcription Center by express
mail. However, in sensitive cases, it may be necessary for special agents
to hand-carry the records to the Transcription Center. In some situations,
special agents may be requested to travel to the Transcription Center to
assist in the data entry or programming aspects of the application.
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Upon completion of the request, the product along with the records will be
express mailed to the district office. The names of all persons who had access
to the records will also be provided to the district office.
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The Trial Illustration Section provides visual aids for criminal tax trials.
The visual exhibits are available in varying formats such as large scale
charts (40 x 60 inches), full color overhead transparencies, and handouts.
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In addition to tax computations and supporting schedules, the trial illustrators
can prepare and design flow diagrams, time-lines, link analyses, maps, bar
graphs, and pie graphs. They often use methods such as overlays and velcro
to progressively display information as evidence is introduced during a trial.
Element charts are also very helpful in depicting the violations of Titles
18, 26, and 31.
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The Trial Illustration Section can also provide figures for the cost of
prosecution, i.e., staff hours, supply costs, mailing costs, and per diem
for travel.
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Special agents must submit Form 10229, Office of Forensic Science and
Support--Request for Services, requesting the services of Trial Illustration
at least 30 days in advance of the scheduled trial date.
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To request the services of OFSS, special agents must prepare Form 10229.
Special agents can mail Form 10229 directly to the office that performs the
requested services. The mailing addresses and telephone numbers are:
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Chief, Office of Forensic Science and Support, Internal Revenue Service,
Criminal Investigation, 29 N. Wacker Dr., 3rd.Floor, Chicago, IL 60606 Office:
(312) 886-7009 Fax: (312) 353-1560
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Evidence Control Unit: (312) 886-5713
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Electronics Unit: (312) 886-0736
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Imaging Unit: (312) 886-7674
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Ink and Paper Chemistry Unit: (312) 886-7672
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Latent Print Unit: (312) 886-7007
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Questioned Document Unit: (312) 886-5067
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Polygraph Unit: (312) 886-7670
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Chief, Transcription Center, Internal Revenue Service, Criminal Investigation,
7940 Kentucky Dr., Stop 834 Florence, KY 41042 Office: (606) 292-5022 Fax:
(606) 292-5016
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Chief, Trial Illustration Section, Internal Revenue Service, Criminal
Investigation, 7940 Kentucky Dr., Stop 851, Florence, KY 41042 Office: (606)
292-3510 Fax: (606) 292-3130
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Special agents must complete all sections of Form 10229 relating to their
specific type of request and describe each piece of evidence in detail. All
evidence submitted for examination should be original evidence. Case agents
should maintain copies of the original evidence submitted to the laboratory.
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Special agents should submit the request as soon as it is realized that the
investigation can benefit from the services offered by the OFSS. All requests
must be approved by the Group Manager of special agents requesting the services.
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If expeditious handling is required, an oral request can be made by the Chief
of the requesting district to the Chief, OFSS. A written request signed by
the Chief of the requesting district must follow within 5 business days.
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In situations where the use of a non-Service laboratory is being considered,
the Chief of the requesting district must contact the Chief, OFSS. The Chief,
OFSS, will assess the necessity of using an outside facility and make
recommendations to the Chief of the requesting district.
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Examiners prepare reports based on their examinations and conclusions. They
are available to testify in court or other judicial proceedings regarding
their conclusions.
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A more detailed discussion on the role of examiners is available in the Forensic
Science Handbook located in each district office and on the Automated Criminal
Investigation (ACI) Network System under Research.
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In situations where it is necessary for individuals of OFSS to travel to
a district office to perform on-site examinations and/or consultations, travel
must be coordinated with the specific area in OFSS. The OFSS personnel are
also available to travel to the field for Continuing Professional Education,
(CPE) presentations.
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The cost of the services provided by the OFSS are not charged to the requesting
district. They may be chargeable to the defendant if the judge orders the
defendant to pay court cost.
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Special agents must complete Form 6541, Office of Forensic Science and
Support--Evaluation of Services, within 10 business days after they
receive their evidence and report from the OFSS. The evaluation will enable
the OFSS to maintain quality services and keep the OFSS current with the
needs of the field. Special agents must mail the completed form to the Chief,
OFSS.
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The Computer Investigative Specialist (CIS) is an experienced special agent
who has learned and applied financial investigation skills, accounting
principles, and legal training in addition to computer
expertise.
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The mission of the CIS is to serve Criminal Investigation (CI) as an investigator
who contributes computer expertise to criminal
investigations.
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The CIS has successfully completed a comprehensive training program which
certifies him/her to:
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Automate the investigations of fellow agents.
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Acquire and analyze evidence stored on and used by computers.
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The CIS program is an activity integral to operations, not automation. It
is monitored and coordinated from the Office of Review and Program Evaluation.
The Program Manager is the Director of Review and Program Evaluation Division.
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Programming is a tool of the CIS, it is not the principal duty. Investigative
computer support can take many forms and the CIS is trained to offer a variety
of techniques and approaches in giving computer
assistance.
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The CIS is a division-wide resource; he/she is a member of the Chief's staff
and is available to support any investigation. The CIS is not assigned as
the primary investigator to any investigation.
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Special agents should consult with the CIS early in an investigation to determine
the extent to which the CIS involvement is necessary. By participating early
in the investigative planning, the CIS may conduct analyses that show the
futility of continuing the investigation or may determine that automation
is inappropriate or should be used on a limited basis.
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The CIS will provide ongoing feedback in the planning sessions and the
operational reviews as to keep the special agent and the Group Manager advised
of automation opportunities that may substantially assist the speed or outcome
of an investigation.
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The CIS can provide the following services:
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Give direction to special agents as the primary resource on computers during
the execution of search warrants and any authorized seizure of such equipment.
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Secure evidence from the subject's computers.
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Participate in the interrogation of subjects and the interviews of witnesses
when computers or electronic data are issues.
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Prepare customized financial reports, listings, and analyses that are appropriate
for the special agents' investigations.
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Advise/consult with fellow special agents and their Group Managers throughout
the progress of an investigation about the potential for effectively using
a computer.
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Direct special agents' hardware and software problems to the computer operations
assistant.
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Convert data between various file formats including lotus, xbase, wordperfect,
excel, and others.
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Prepare reports useful to an investigation by using code generators, report
writers, and utility programs.
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Repair and/or recover lost or corrupted files using software designed for
that purpose.
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Transfer machine-sensible data obtained during investigations to documents
so it may be analyzed and used as evidence. Preserve machine-sensible data
and documents, and protect the chain of custody so it may be authenticated
for admissibility in trials and other court proceedings.
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Maintain logs of all work performed
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To request the services of a CIS, special agents must prepare Form 10908,
Computer Investigative Specialist (Request For Assistance). The Group Manager
must approve the request and forward it to the district Chief.
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The Investigative Analyst is an individual who is experienced in researching,
collecting, analyzing, and evaluating raw intelligence to assist in the
identification of noncompliance with tax laws and to support ongoing criminal
investigations.
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The Investigative Analyst is responsible for the production and dissemination
for finished intelligence reports, determining the relationships of financial
and other data, other research assignments, and evaluation of available
information relating to tax noncompliance.
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The mission of the Investigative Analyst is to serve as analyst who contributes
analytical expertise to criminal investigations.
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Investigative Analysts are division-wide resources, even though they are
assigned to a group, and they are available to support any
investigation.
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Special agents may request the assistance of the Investigative Analyst any
time during the investigation. When special agents encounter a name, individual,
or company and would like some research done, special agents should request
the assistance of the Investigative Analyst at that time.
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The Investigative Analyst can provide the following services:
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Assist in the development of profile data and case selection techniques to
enable special agents to more efficiently conduct their investigation.
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Collects, develops, and disseminates information relating to violations of
tax, currency, and other laws enforced by CI.
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Participates in the preparation of strategic enforcement trend analyses and
forecasts by management for policy planning and resource allocation.
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Correlates collected information by arranging and evaluating available data
so as to identify all possible sources of information that will substantiate
or refute information presently on hand. Sources of information include complex
investigative reports, information available from or promulgated by other
federal and local law enforcement agencies, Treasury Enforcement Communication
System (TECS) and intelligence contained in data that is available from other
informational data bases such as National Crime Information Center (NCIC)
and Narcotics & Dangerous Drugs Information System (NADDIS)
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Analyzes collected information to produce a more complete picture of tax-related
activities and to support criminal investigations currently underway.
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Assembles strategic and tactical reports concerning organized crime, money
laundering organizations, tax shelters/havens, financial task forces, and
other special projects.
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Research databases such as Integrated Data Retrieval System (IDRS), Currency
Banking & Retrieval System (CBRS), TECS, NCIC, NADDIS, Western Union,
Lexis Nexis.
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Performs other related services, as requested.
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To request the services of an Investigative Analyst, special agents must
prepare Form 11207, Investigative Analyst Assistance Request. The Group Manager
of the requesting agent must approve the request and forward it to the Group
Manager of the Investigative Analyst.
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The Tax Fraud Investigation Assistant (TFIA) is an experienced individual
who provides support to special agents. The TFIA regularly operates various
types of communications equipment and serves as the central communications
point for the district and subordinate offices.
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The mission of the TFIA is to provide support to special agents conducting
investigations of alleged tax fraud and other financial crimes.
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There is at least 1 TFIA assigned to each group in a district. Some groups
have 2 TFIAs assigned to them. The TFIA is available to support any investigation
within their group.
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Special agents may request the assistance of a TFIA anytime during an
investigation. Special agents should consider requesting the services of
a TFIA whenever the services provided will save time.
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[9.4]
11.5.4 (06-30-1998)
Services Provided by a Tax Fraud Investigation Assistant
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The TFIA can provide a variety of services. The following list is not intended
to limit the TFIAs actions, it merely lists some of the services provided
by a TFIA.
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Serves summonses and subpoenas.
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Participates in stationary surveillances.
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Assists in preparing search warrants using applicable software.
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Serves as a witness-corroborator of interview with principals or third parties.
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Plans and conducts collateral investigations of lesser complexity. Prepares
final drafts of collateral requests and responses.
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Assembles case files and reports by mounting exhibits. Proofreads to ensure
that cited documents are present and numbered consecutively with references
made in factual statements and assembles and packages evidence.
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Researches internal and external investigative databases, public records,
banks, brokerage houses, etc., and develops specialized information for special
agents using word processing, spread sheets, or graphic software.
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Gathers data and conducts limited inquires on Primary Investigation or General
Investigation assignments.
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Assists special agents with trial preparation by reviewing testimony of
witnesses; indexing data and preparing analyses of evidence and supporting
documentation to be presented during trial; locating, transporting, and
coordinating appearances of witness; and helping with visual aids.
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Assists in forfeiture activities to include inventory control, completion
of forfeiture forms, or inventory reporting.
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Maintains an inventory of investigative equipment and schedules maintenances
and repairs on equipment and automobiles.
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To request the services of a TFIA, special agents must prepare Form 11209,
Request for TFIA Assistance. The Group Manager must approve the request.
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Internal Revenue Manual
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Hndbk. 9.4 Chap. 11 Investigative Services
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(06-30-1998)
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