Contents

• [9.5] 7.1 OVERVIEW

• [9.5] 7.2 ORGANIZED CRIME DRUG ENFORCEMENT TASK FORCE PROGRAM (OCDETF)
  • [9.5] 7.2.1 Organization and Responsibilities
  • [9.5] 7.2.2 Task Force Regions and Core Cities
  • [9.5] 7.2.3 Investigation Selection and Review Procedures
  • [9.5] 7.2.4 Tracking Procedures for OCDETF Investigations
  • [9.5] 7.2.5 Reimbursement to State and Local Law Enforcement
  • [9.5] 7.2.6 Physical and Personnel Security

• [9.5] 7.3 NON-OCDETF NARCOTICS INVESTIGATIONS INCLUDING NARCOTICS OTHER AND HIGH INTENSITY DRUG TRAFFICKING AREAS (HIDTA) INVESTIGATIONS
  • [9.5] 7.3.1 Selection of Investigations
  • [9.5] 7.3.2 Interagency Priorities in Narcotics Investigations
  • [9.5] 7.3.3 District CI Processing of DEA Information
  • [9.5] 7.3.4 Processing Narcotics Investigations
  • [9.5] 7.3.5 Use of Civil Enforcement Measures in Narcotics Investigations
  • [9.5] 7.3.6 Disclosure and Exchange of Information in Narcotics Investigations
  • [9.5] 7.3.7 Raids, Searches, and Seizures in Narcotics Investigations
  • [9.5] 7.3.8 Relationships With Informants
  • [9.5] 7.3.9 Security in Transmitting Narcotics-Related Investigative Documents
  • [9.5] 7.3.10 DEA/IRS Studies in Narcotics Investigations
  • [9.5] 7.3.11 Narcotics-Related Investigative Record Keeping and Reporting Requirements
  • [9.5] 7.3.12 High Intensity Drug Trafficking Area (HIDTA)
  • Exhibit [9.5] 7-1 Geographic Responsibilities of Internal Revenue Service Narcotics Task Force Representatives Map

[9.5] 7.1  (09-02-1999)
OVERVIEW

1. The Criminal Investigation (CI) narcotics program involves Organized Crime Drug Enforcement Task Force (OCDETF) and High Intensity Drug Area (HIDTA) investigations of members of high-level drug trafficking organizations. Additionally, the Narcotics Program includes Non-OCDETF/Non-HIDTA and localized need investigations that involve the financial activities of individuals who transport, distribute, or finance illegal drugs or launder significant illegal drug proceeds.

[9.5] 7.2  (07-30-1998)
ORGANIZED CRIME DRUG ENFORCEMENT TASK FORCE PROGRAM (OCDETF)

1. OCDETF was announced by the President on October 14, 1982, to identify, investigate, and prosecute members of high-level drug trafficking enterprises and to destroy the operations of those organizations. The program is designed to achieve this goal by adding new federal resources to investigate and prosecute organized crime connected with drug trafficking, other major drug trafficking organizations, and to improve interagency coordination and cooperation in the investigation and prosecution of major drug organizations.
2. The Department of Justice (DOJ) Guidelines for the Drug Enforcement Task Forces established regional Task Forces (currently 9) based on U.S. judicial jurisdictions, each having its own organizational identity and coordinated by a Regional Advisory Council. The DOJ Guidelines contain the goals, policies, and standards of the program, national and field organizational structures, national and field responsibilities, and Task Force procedures which apply to anyone working on a Task Force case, regardless of whether there has been an official designation as a Task Force attorney, agent, or support person.
3. Disclosure of tax information must be consistent with IRC 6103. The Disclosure of Official Information Handbook provides guidance on this subject. The local disclosure officer may also provide assistance.

[9.5] 7.2.1  (09-02-1999)
Organization and Responsibilities

1. The Commissioner of Internal Revenue, through the Deputy Commissioner; Assistant Commissioner, CI; Directors of Investigation, CI; Director, National Operation, CI; Chief, CI; and District Directors are responsible for administering and providing general guidelines for IRS objectives and responsibilities under the program.
2. Primary liaison between IRS and DOJ will be maintained at the National Office level of IRS and at the Associate Attorney General level of DOJ.
3. The Chief Operations Officer is designated the Senior Coordinating Official responsible for implementing IRS objectives and responsibilities under the program and for monitoring its progress, through the Assistant Commissioner, CI.
4. The Chief, Asset Forfeiture and Narcotics Section, will monitor all aspects of the program to ensure that Service objectives under the program are achieved.
5. Regional OCDETF Coordinators for the nine OCDETF regions will work directly under the Chief, Asset Forfeiture and Narcotics Section and represent the IRS-CI Headquarters Office in the overall administration of the regional OCDETF effort. The duties and responsibilities of the OCDETF Coordinators include:
   1. The monitoring of activities and programs of all OCDETF cases within the region.
   2. Conducting on-site OCDETF case reviews.
   3. Evaluating and approving all investigation initiation proposals submitted to the OCDETF Regional Coordination Group.
   4. Overseeing the State and Local Overtime and Expense Program.
   5. Serving as liaison with the local HIDTA.
   6. Other related duties.
6. District Directors will monitor all aspects of the program to ensure that Service objectives under the program are achieved. Further, by redelegation of the Commissioner under Delegation Order No. 206, as revised District Directors are authorized under this program to review, approve, and refer Task Force investigations directly to the Criminal Section, Tax Division, Department of Justice, for grand jury investigation without first submitting those investigations to Regional Counsel for legal review. However, the legal resources of Counsel's office will continue to be utilized when requested by DOJ or Service officials.
7. The Chief, CI, in both core city and non-core city Task Forces will provide for the selection and supervision of all district CI personnel assigned to a Task Force and will serve on the District Drug Enforcement Coordination Group.
8. The Service's Narcotics Task Force representative will:
   1. work full-time as the Service's representative on the Regional Coordination Group;
   2. represent the Director of Investigations, CI, in the overall administration of the program;
   3. represent the Director of Investigations, CI, in resolving conflicts and disagreements between and among various IRS offices and between IRS and the various U.S. Attorneys' offices involved in the Task Force operation;
   4. work with the Chiefs, CI, in the Task Force districts to ensure that the Service's full and effective participation in the program is achieved;
   5. monitor, with other agency Task Force representatives, the patterns of drug trafficking in districts;
   6. be responsible for the preparation of all necessary agency Task Force reports;
   7. not disclose to the Task Force any return information whose disclosure is not consistent with IRC 6103.

[9.5] 7.2.2  (07-30-1998)
Task Force Regions and Core Cities

1. The Task Force regions and core cities, established according to U.S. judicial jurisdictions, are listed below. Also see Map, Exhibit 7-1.

[9.5] 7.2.3  (09-02-1999)
Investigation Selection and Review Procedures

1. The investigation selection criteria are:
   1. major drug trafficking organizations that warrant involvement of more than one investigative agency; and
   2. major drug trafficking organizations that demand significant attorney resources during the investigative stage.
2. Examples of such investigations would be matters involving electronic surveillance, extensive use of the grand jury, the presence of substantial property or cash that is likely to be subject to forfeiture, the likelihood of income tax violations, and the corruption of public officials.
3. Major drug trafficking organizations generally involve a sizable number of individuals or large actual or potential profits gained from the trafficking. Major drug trafficking organizations may include:
   1. criminal groups formed for the purpose of importing or distributing large amounts of controlled substances or financing such operations; or
   2. criminal groups formed for money laundering operations to transfer or legitimize narcotics-related monies of the foregoing. These organizations may be established or emerging groups.
4. Concentrate on the following:
   1. Investigations that focus on criminal activities in order to achieve high-level prosecutions within an organization and, when appropriate, also concentrate on the financial aspects of the case, including tax violations.
   2. Investigations that focus on prosecutions at the highest possible level of an organization seeking to maximize the amount of illegal assets forfeited and seeking to recover the cost of prosecution wherever authorized.
   3. Investigations and prosecutions that are expected to result in the conviction of persons engaged in the well-organized activities related to the importation, manufacture, distribution, crop cultivation, diversion, sales, financial backing, and money laundering associated with the illicit trafficking of any illegal drug or narcotic substance, including pharmaceuticals trafficking and the purchase and use of precursor chemicals.
   4. Investigations which have the potential of disrupting the organization through the substantial seizure and forfeiture of money, conveyances, real estate, or other non-drug assets.
5. The preceding are general standards for the types of cases that may be accepted as Task Force investigations. Each core-city United States Attorney, in consultation with the Regional Council, may establish more specific criteria (such as minimum quantities of a given substance) to be applied within a Task Force area.
6. The District Director is authorized to approve requests for income tax grand jury investigations under the program.
7. All investigations will be conducted by the grand jury process.

[9.5] 7.2.4  (09-02-1999)
Tracking Procedures for OCDETF Investigations

1. CI Program (CIP) Codes 201 and 204 have been assigned to track OCDETF activity under the Criminal Investigation Management Information System (CIMIS). CIP Code 201, OCDETF (NAROC), tracks activity solely related to OCDETF investigations. CIP Code 204, HIDTA/OCDETF (HIDOC), tracks activity on investigations that are related to both the HIDTA and OCDETF task forces.
2. As a result of its participation in the OCDETF program, the Service is being reimbursed for certain expenditures incurred . The reimbursement procedures require that all qualifying OCDETF investigative time be reported on the Criminal Investigation Monthly Activity Report (Form 5043A). The qualifying reimbursable time is limited to qualifying task force investigation time for all time expended on an approved CI OCDETF investigation or prosecution and qualifying task force investigative time which includes:
   1. Assisting opened OCDETF investigations or prosecutions when CI does not have an open investigation.
   2. Evaluation and information gathering relating to an open OCDETF investigation being considered to be opened as a CI investigation.
   3. Evaluation and information gathering time prior to the numbering of a Primary or Subject OCDETF investigation by the Regional Task Force Coordinators. This time is limited, however, to only 1 month for narcotics trafficking organizations, and 3 months for money laundering organizations. All remaining time used for development of these cases should be charged to the CI Program Code 202, Narcotics Other (NAROT).
   4. All Task Force Coordinators' time.

[9.5] 7.2.5  (09-02-1999)
Reimbursement to State and Local Law Enforcement

1. The Treasury Forfeiture Fund (TFF) is used to reimburse certain expenses of local, county, and state police officers who participate with the IRS in OCDETF and other joint law enforcement operations.
2. The following expenses may be reimbursed:
   1. overtime for law enforcement personnel, travel and training for the same, surveillance equipment to be used in an operation, cellular telephone costs, payments to confidential informants, purchase of stolen property as evidence, and space or automobile rental;
   2. remote body-worn transceivers for undercover work, purchase or lease of unmarked vehicles, and training for officers assigned to a joint operation;
   3. rental of off-site locations for electronic monitoring, rental of an off-site command post, and costs of translation of evidentiary tapes; and
   4. leasing of copying or facsimile machines if the machines are used solely for a joint operation.
3. Reimbursement may not be made for salaries or benefits, nor for public education, violent crime and rape assistance programs, and similar outreach efforts.
4. Each Chief, CI, must consult with their OCDETF Coordinator, or with the Asset Forfeiture/Narcotics Section (OP:CI:O:N:A), regarding TFF funds availability prior to entering into any agreements.
5. The forms necessary to initiate agreements are:
   1. Form 9975, Agreement Between Treasury Law Enforcement Agencies and Local, County & State Law Enforcement Agencies;
   2. Form 9973, Reimbursement Request for Overtime Costs and Authorized Expenses (Attachment to Agreement);
   3. Form 9974, Request to Establish Reimbursement for Local, County or State Law Enforcement Agencies Participating in Joint Law Enforcement Operations with Treasury Law Enforcement Agencies;
   4. Form 9972, Request for Reimbursement of Joint Operations Expenses; and
   5. Form L-2963, Amended State and Local Overtime Agreements.
6. District CI offices must judiciously estimate overtime and other expenses for each requested agreement. Treasury Directive 18 should be reviewed to determine reimbursable joint operation expenses. Use the following procedures to establish and monitor agreements:
   1. Form 9975 will be signed by state or local officials, as indicated, and by the Chief, CI. The Agreement shall include Form 9973, an information attachment regarding the officers designated to work investigative overtime.
   2. Form 9975 and Form 9974 (obligation form) will be forwarded by the district to OP:CI:O:N:A for approval. (Note: the amounts on Form 9975 and Form 9974 should match.)
   3. OP:CI:O:N:A will forward approved obligation forms to the TFF for assignment of a tracking number. Upon return from TFF, the Agreement and obligation form will be returned to the originating district (cc: Regional OCDETF Coordinator).
   4. Form 9972 (payment) will be approved by the Chief (CI) and forwarded to OP:CI:O:N:A for review. The TFF tracking number must be included on Form 9972. State or local agencies should file Form 9972 on a monthly basis to facilitate reimbursement.
   5. OP:CI:O:N:A will monitor the obligation and payment of funds, and will provide each Chief, CI, with a monthly printout of all approved obligations and payments.
   6. The Chief, CI, shall regularly review approved Agreements to determine whether obligated funds are being utilized and, if not, shall forward Form L-2963, Amended State and Local Overtime Agreement, to OP:CI:O:N:A to adjust the obligation of funds.
   7. If it appears that obligated funds are not being used, the Chief, Asset Forfeiture and Narcotics Section, has the authority to de-obligate previously obligated funds. The district Chief, CI, will be notified prior to any funds being de-obligated.
7. Agreements will be processed in the order received based upon available funds. Overtime requests will receive priority over other expenses. Early approval of existing agreements should be sought to avoid disruption in the payment process when transiting to a new fiscal year.

[9.5] 7.2.6  (09-02-1999)
Physical and Personnel Security

1. Each OCDETF office, under the jurisdiction of DOJ, will be equipped with physical security measures wherein OCDETF members may review and discuss information up to and including National Security Information at the Top Secret Level.
2. Technical Service personnel assigned to work without escort within an OCDETF office shall be clearable to the Top Secret security level and, when deemed necessary, will be certified for Top Secret clearance and available to attend meetings in which Top Secret data is discussed and examined. Each such employee must have been the subject of a recently (within 5 years) completed full field background investigation favorably adjudicated.
3. Each individual affected will be required to initiate security clearance action utilizing the following procedures.
   1. When special agents or Tax Fraud Investigative Aids (TFIAs) are permanently assigned to OCDETF, and are required to hold Top Secret clearance, they should submit a current security clearance request package which includes the following forms:
      • Form 5235, Security Clearance
      • SF 86, Questionnaire for Sensitive Position
      • OFI-79, Notice of Personnel Investigation
      • SF 87, Fingerprint Chart
      • OF 612
      • Form 1790, Request for Personnel Security Investigation
      • SSA 3288, Social Security Administration Consent for Release of Information

      (Original and one copy-Each copy must contain an original signature.)

   2. Signed Form TDF 67-32.5, Authority for Release of Information (six copies), must also be submitted. This package should be forwarded with Form 1790, Request for Personnel Security Investigation (original and one copy), to your servicing Personnel Office.
4. Routine involvement and assignment to OCDETF will not necessitate the issuance of a Top Secret Security Clearance. Top Secret Clearance requests should be initiated only for those technical personnel who are required to access or disseminate sensitive data which has been classified "Top Secret." Clearances may also be granted for individuals required to attend briefings regarding OCDETF matters, if it is a requirement of the facility wherein the meeting is conducted. For these individuals, a request for Top Secret clearance (Form 5235, Security Clearance) must also accompany the investigation documents. However, these submissions should be forwarded as expeditiously as possible through the local District's servicing Personnel Office to the Personnel Security Office (M:PSO), 1111 Constitution Ave., N.W., Room 1408, Washington D.C. 20224.

[9.5] 7.3  (09-02-1999)
NON-OCDETF NARCOTICS INVESTIGATIONS INCLUDING NARCOTICS OTHER AND HIGH INTENSITY DRUG TRAFFICKING AREAS (HIDTA) INVESTIGATIONS

1. The Commissioner of Internal Revenue, through the Assistant Commissioner, CI, Directors of Investigations, CI, and the District Chief is responsible for administering and providing general guidelines for IRS aspects of Narcotics Related Investigations.
2. Primary liaison between IRS and DEA will be maintained at the National Office level of IRS, and at the Headquarters level of DEA.
3. The Chief Operations Officer has been designated Senior Coordinating Official responsible for implementing the IRS aspects of the investigation and for monitoring its progress. The Assistant Commissioner, CI, and the Assistant Commissioner, Examination, will share responsibility for coordinating and monitoring the investigation on behalf of the Chief Operations Officer. Each of those Assistant Commissioners shall designate a National Office Project Coordinator from their respective functions.
4. Regional officials will closely monitor all aspects of the project to ensure that project objectives are achieved.
5. The Chief, CI, is the responsible official for implementing an effective liaison program with all DEA offices located within the IRS district.

[9.5] 7.3.1  (09-02-1999)
Selection of Investigations

1. Investigations will be evaluated and conducted with an emphasis on quality, impact, in-depth investigations involving significant financial analysis. These investigations should target organizations that must meet the high standards for designation as OCDETF investigations, or which, in rare and unique instances, serve a specified localized law enforcement need.
2. IRS-CI will aggressively target money-laundering activity within the established HIDTAs. Except for the unusual "local need" investigations, narcotics-related income tax and money laundering investigations must, in addition to meeting OCDETF standards, meet the LEM criteria. In selecting narcotics-related investigations, district management should refer to the standards for OCDETF cases contained in the current OCDETF program reference book.
3. Districts are encouraged to establish Financial Investigative Task Forces (FITFs) or other investigative initiatives, such as the HIDTAs and OCDETFs that incorporate the concepts of multi-agency, multi-jurisdictional collaboration in coordination with the U.S. Attorney's Office to identify significant organizations involved in financial crimes.
4. Primary and Subject Investigations not related to either the HIDTA or OCDETF program will be tracked under CI Program Code 202, Narcotics-Other (NAROT). HIDTA-related investigations will be tracked under CI Program Codes 203 and 204. CIP Code 203, HIDTA (HIDTA), tracks activity solely related to HIDTA investigations. CIP Code 204, HIDTA/OCDETF (HIDOC), tracks activity on investigations that are related to both the HIDTA and OCDETF task forces.
5. The District Director, through the Chiefs, CI, and Examination Divisions, respectively, shall make the final determination as to which cases shall be subject to either a criminal investigation or an audit examination, using established IRS standards.
6. All HIDTA and Narcotics-Other investigations that are developed and meet OCDETF investigative standards will be proposed for inclusion in the OCDETF program.

[9.5] 7.3.2  (09-02-1999)
Interagency Priorities in Narcotics Investigations

1. The investigation and prosecution of controlled substance violations by DEA will generally take precedence over the investigation and prosecution of tax violations.
2. In those instances where the tax investigation has either been completed or substantially completed, the DEA and IRS will cooperate in attempting to secure simultaneous indictments in accordance with the disclosure laws and regulations.
3. In order to avoid compromising DEA investigations and endangering DEA personnel and cooperating individuals, IRS will ordinarily honor DEA requests to temporarily suspend or limit specific IRS Narcotics-related investigations. For example, IRS will ordinarily honor a DEA request to temporarily suspend any IRS activity which would expose or hinder the activities of DEA undercover personnel; however, other IRS investigation and examination activities related to the investigation would proceed.
4. All such requests from DEA Special Agents In Charge (SAICs) or Resident Agents In Charge (RAICs) should be in writing and will state the specific activities to be temporarily limited and the period of time for which suspension is requested. The written request will be made part of the investigation file.
5. Such requests shall be submitted to the Chief, CI, of the IRS district conducting the inquiries. If the request involves activities being conducted independently by the district Examination or Collection function, the request will be immediately referred to the Chief of that function, who will make a recommendation to the District Director as to whether the DEA request should be honored. Similarly, the Chief, CI, will make a recommendation to the District Director on investigations, and will secure the concurrence of the Chief of the district Examination or Collection function, as appropriate, on recommendations involving joint investigations.
6. If the District Director determines that IRS activities should be limited as requested, the DEA official making the request and the affected IRS personnel will be so advised.
7. If the District Director determines that, because of extraordinary circumstances such as imperilment of a substantial civil liability, IRS activities should not be temporarily limited, the matter will be discussed with the requesting DEA official. If agreement cannot be reached, the matter will be referred immediately to the Regional Commissioner.
8. If the Regional Commissioner determines that the investigative inquiries should be temporarily limited, he or she will so advise the District Director. If the Regional Commissioner determines otherwise, the matter will be immediately referred to the Chief Operations Officer for coordination with the DEA coordinating official, and for final decision by the Chief Operations Officer. Until the matter is resolved, no IRS action will be taken that would endanger DEA personnel and cooperating individuals.
9. Disclosure of information to DEA in connection with the above matters will be made in accordance with disclosure law and regulations (see 7.3.8).

[9.5] 7.3.3  (09-02-1999)
District CI Processing of DEA Information

1. The DEA information will be reviewed by the Chief, CI. If a name or other information provided by DEA is selected for further evaluation, it will become an information item and will be handled in accordance with IRS procedure.
2. To assist in the evaluation of the information item, the Chief, CI may supplement the information furnished by DEA by contacting the local DEA office and by developing additional tax-related information in accordance with IRS procedure. Case File information will be obtained at the DEA district office level with the approval of the SAICs, or RAICs.
3. If sufficient information is still not available to evaluate the information item, information gathering on the individuals identified by DEA may be authorized by the Chief, CI, in accordance with IRS procedures. Similarly, the Chief may authorize information gathering on individuals identified, during the investigative process or by sources other than DEA, as high-level drug leaders or financiers in order to determine whether the individual warrants investigation or examination and whether the individual should be included in this category. To avoid interference with a sensitive, on-going DEA investigation when conducting information gathering or an active criminal investigation, the first investigative contact outside the Revenue Service must be with DEA. This mandatory field contact with DEA should be made on any taxpayer provided to us through DEA Headquarters.

[9.5] 7.3.4  (09-02-1999)
Processing Narcotics Investigations

1. Investigative Reports will be processed in accordance with standard procedures. See IRM Handbook 9.5 Chapter 12.

[9.5] 7.3.5  (09-02-1999)
Use of Civil Enforcement Measures in Narcotics Investigations

1. Predicated on the forfeiture provision under the Controlled Substances Act, 21 USC 881(a)(6), DEA will seize and forfeit funds identifiable with and traceable to drug violations. Any such funds and assets are generally subject to forfeiture to the U.S. in their entirety and, thus, would not be an available source for satisfaction of any tax liability. However, the local IRS office will be contacted so that a tax levy on seized funds can be instituted on the chance that the forfeiture prove to be unsuccessful.
2. Jeopardy assessments and terminations of taxable years will be made only in accordance with the provisions of the Internal Revenue Code and with IRS policy and procedure.
3. Jeopardy assessments and terminations of taxable years will be used sparingly and only to protect the revenue when collection is in doubt. Either type of assessment must receive the approval of the District Director. Before authorizing the use of IRC 6851 or 6861, establish that the taxpayer intends to perform one of the acts which will prejudice collection of the tax unless collection action is begun without delay. Care must be taken to avoid excessive and unreasonable assessments. See policy statements P-4-88 and P-4-89 and the handbook sections on Jeopardy or Termination Assessments, Jeopardy Situations and Jeopardy, and Termination Assessment Reports for more specific instructions.

[9.5] 7.3.6  (09-02-1999)
Disclosure and Exchange of Information in Narcotics Investigations

1. Effective January 1, 1977, disclosures of tax returns and return information are governed by IRC 6103, as amended by the Tax Reform Act of 1976. Refer to CI procedures relating to information concerning possible violations of federal, state, and local criminal laws.
2. Facts or information relating to the commission of non tax federal, state, or local criminal acts or violations of non tax federal, state, or local criminal laws, not directly or indirectly related to a tax return or a tax investigation may be disclosed in accordance with Disclosure of Official Information Handbook.
3. IRS will furnish information involving substantive narcotics violations either directly to DEA, the Federal Bureau of Investigation (FBI), or to the Assistant Attorney General, Criminal Division, DOJ, in accordance with the disclosure laws and regulations. Pursuant to IRC 6103(i)(1), designated officials of the DOJ may obtain for DEA or the FBI any information that the IRS has collected or obtained from a taxpayer or from someone acting on behalf of such taxpayer for federal non-tax criminal purposes by making application to a Federal District Court for an ex parte court order. Under IRC 6103(i)(2), designated officials of the DOJ may obtain for federal non-tax criminal purposes, upon written request, tax information for DEA or the FBI which the IRS did not obtain from a taxpayer or from someone acting on behalf of such taxpayer. The Service may disclose in writing return information, other than taxpayer return information which may constitute evidence of a violation of federal criminal laws to the extent necessary to apprise the head of the appropriate federal agency charged with the responsibility for enforcing such laws. In instances where the information alleging the subject's possible violation of a federal non-tax crime was furnished to the Service by a federal law enforcement agency, it is not necessary to channel that information back to the same agency, unless additional information is developed and is disclosable under IRC 6103(i)(3).

[9.5] 7.3.7  (09-02-1999)
Raids, Searches, and Seizures in Narcotics Investigations

1. Service personnel may actively participate in the execution of a federal non-IRS search or arrest warrant related to the IRS mission (e.g., in joint IRS/DEA grand jury investigations where a Title 26 or an IRS Title 31 investigation is not involved in the particular search or arrest) upon the prior approval of the District Director or designee not below Chief, CI.
2. Tax-related books, records, and other documents seized by DEA personnel as a result of the execution of search and arrest warrants may be examined by IRS personnel to determine whether the individuals involved had complied with the Internal Revenue laws. However, as provided in The Investigative Techniques Handbook 9.4.9, Search Warrants, when IRS personnel accept the fruits of an executed non-IRS search and before they expend staff power to conduct an investigation, they should consult with District Counsel as to the legality of the warrant, the methods used in the search, and any other legal problem that may arise if the evidence were to be subsequently used in a criminal or civil tax case.

[9.5] 7.3.8  (09-02-1999)
Relationships With Informants

1. CI personnel will not discourage potential sources of information from furnishing information to DEA or the FBI and will not compete with DEA or FBI personnel for informants or information. The cooperation with DEA or the FBI should be made known to potential sources of information in order to discourage informants from "agency shopping."
2. When it appears that an IRS informant is knowledgeable concerning potential narcotics violations, CI personnel will encourage the informant to meet directly with DEA or FBI personnel. If the informant declines, CI personnel will debrief the informant of the information relating to potential narcotics violations and will transmit such information either directly to DEA, the FBI, or to the Assistant Attorney General, Criminal Division, Department of Justice, in accordance with the disclosure laws and regulations.
3. IRS will be responsible for evaluating and, where appropriate, making payment for financial information concerning potential tax violations; and DEA or the FBI will be responsible for evaluating and, where appropriate, making payment for information relating to potential narcotics violations. IRS and DEA or the FBI will coordinate at the local level to the extent necessary to prevent duplicate or excessive payments for the same information.

[9.5] 7.3.9  (09-02-1999)
Security in Transmitting Narcotics-Related Investigative Documents

1. Double-sealed mailing envelopes will be used whenever project reports, memoranda, correspondence, or other written data are transmitted.

[9.5] 7.3.10  (09-02-1999)
DEA/IRS Studies in Narcotics Investigations

1. DEA will furnish the IRS National Office with strategic information and studies relating to the domestic and international flow of funds used in narcotics trafficking. The National Office Project Coordinator, CI, shall review and disseminate such information, as appropriate, to the OCDETF Coordinators for further distribution, as appropriate, to the Chiefs, CI. To the extent this strategic information, unrelated to tax matters, is further developed by CI, the additional information will be routed, through channels, to the National Office Project Coordinator, CI, and will be furnished to the DEA. In the event the study data incorporates tax information, DEA will be furnished the information only in accordance with applicable disclosure laws and regulations.
2. DEA and IRS Senior Coordinating Officials may authorize joint studies which would benefit both agencies.

[9.5] 7.3.11  (09-02-1999)
Narcotics-Related Investigative Record Keeping and Reporting Requirements

1. CI Program Code 201 has been assigned to OCDETF (NAROC) investigations; see CIMIS IRM Handbook 9.9, CIP Code 201 relates to investigations that involve members of high-level narcotics trafficking and/or narcotics/money laundering organizations and are authorized by Regional OCDETF coordination committee.
2. CI Program Code 202 has been assigned to NARCOTICS-OTHER (NAROT) investigations; see CIMIS IRM Handbook 9.9. CIP Code 202 relates to investigations that involve financial activities or significant individuals or entities who transport, distribute, or finance illegal drugs and/or launders illegal drug proceeds.
3. CI Program Code 203 has been assigned to HIDTA (HIDTA) investigations; see CIMIS IRM Handbook 9.9. CIP Code 203 relates to investigations that involve organizations and/or individuals who participate in narcotics trafficking and/or narcotics money laundering worked through the HIDTA program, through the Office of National Drug Control Policy (ONDCP).
4. CI Program Code 204 has been assigned to HIDTA/OCDETF (HIDOC) investigations; see CIMIS IRM 9.9. CIP Code 204 relates to investigations that involve organizations and/or individuals who participate in narcotics trafficking and/or narcotics money laundering worked jointly through the OCDETF and HIDTA programs.

[9.5] 7.3.12  (09-02-1999)
High Intensity Drug Trafficking Area (HIDTA)

1. The High Intensity Drug Trafficking Area (HIDTA) Program was established by the Anti-Drug Abuse Act of 1988 to provide assistance to Federal, State and Local Law Enforcement Agencies operating in areas most adversely affected by drug trafficking. Since 1990, the Director of the Office of National Drug Control Policy (ONDCP) has had oversight of the High Intensity Drug Trafficking Areas (HIDTA's).
2. The HIDTA Program takes a strategic approach to drug trafficking in those areas of the country most impacted by drugs through:
   1. focusing on the major drug trafficking organizations,
   2. facilitating coordination of drug control efforts of Federal, state and local law enforcement agencies,
   3. facilitating the flow of intelligence among Federal, state and local law enforcement agencies and
   4. by measurably reducing drug trafficking to lessen the impact of illicit drug trafficking in other areas of the United States.
3. The HIDTA program requires the collocation of participating agencies in a joint task force setting which concentrates on the most significant international, national-level, or regional-level drug trafficking and drug money laundering organizations.
4. Investigations initiated as part of IRS-CI's participation in the HIDTA are considered non-OCDETF. HIDTA cases that meet the required guidelines established by the Executive Office of OCDETF for submission as an OCDETF approved investigation must be submitted to the regional coordination committee for OCDETF approval.
5. The current designated HIDTA locations are:

The following additional locations have recently been approved as HIDTA sites but are no yet operational.

New England (Boston)

Ohio (Cleveland)

Central Valley California (Sacramento)

Hawaii (Honolulu)

Oregon (Salem)

Exhibit [9.5] 7-1  (07-30-1998)
Geographic Responsibilities of Internal Revenue Service Narcotics Task Force Representatives Map