7 August 2001

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

Handbook 9.5
The Investigative Process


Chapter 10
Centralized Review (Investigative Reports)

Contents

[9.5] 10.1  (07-30-1998)
OVERVIEW

  1. This section contains the following topics and procedures for the centralized review of prosecution reports in Criminal Investigation (CI) district office functions:
    • Organizational Structure and Support
    • Selection and Location of Centralized Reviewers
    • Scope of Centralized Review Reports
    • Responsibilities During Centralized Review Process
    • Centralized Review Procedures

[9.5] 10.2  (07-30-1998)
ORGANIZATIONAL STRUCTURE AND SUPPORT

  1. This section covers the organizational structure and support of the Centralized Review Process.

[9.5] 10.2.1  (07-30-1998)
Reviewers

  1. The Centralized Review reviewers:
    1. are a regional resource;
    2. will report directly to the Chief, CI, in the district where they are located;
    3. are considered fulltime positions; and
    4. will not receive collateral assignments.

[9.5] 10.2.2  (07-30-1998)
Chief (CI)

  1. The Chief, CI, will ensure that each reviewer has:
    1. appropriate space and storage;
    2. clerical support;
    3. standard special agent equipment;
    4. firearm and physical assessments;
    5. timely evaluations;
    6. attendance at CI staff meetings;
    7. current information for all matters that affect their work, including current court decisions, Internal Revenue Service (IRS) and Department of Justice (DOJ) prosecution guideline changes, and policies involving criminal prosecutions.

[9.5] 10.2.3  (07-30-1998)
Automated Criminal Investigation (ACI)

  1. Automated Criminal Investigation (ACI) will ensure that each reviewer is supplied with:
    1. a computer
    2. standard software
    3. printer access
    4. a cryptocom modem with related training
    5. NT Lan access
    6. electronic mail privileges
    7. file transfer capabilities with all districts
    8. computer bulletin board access
    9. Lexis/Nexis access

[9.5] 10.2.4  (07-30-1998)
Travel Costs

  1. Travel costs for reviewers to onsite reviews or continuing professional education (CPE) presentations will be paid by the requesting district. The Chief, CI, will provide the reviewer, via memorandum, with the appropriate funding codes and travel authorization.

[9.5] 10.2.5  (07-30-1998)
Director of Investigations (DI)

  1. Each Director of Investigations (DI) or designee will:
    1. provide oversight and guidance to the reviewers in their region;
    2. conduct periodic visitations to the centralized reviewers on at least an annual basis;
    3. will address any imbalance of workload between reviewers in different districts.

[9.5] 10.2.6  ((07-30- 98))
Review and Program Evaluation Division

  1. The Review and Program Evaluation Division will:
    1. include the area of "Centralized Review" in the review plan of any district where a reviewer is located;
    2. host an annual meeting of reviewers to discuss the centralized review process and any trends;
    3. prepare the annual trend report with related charts or tables for distribution to the districts and to the CI National Training Academy for inclusion in entry-level manager training and in criminal investigator basic training regarding services available from Centralized Review.

[9.5] 10.3  (07-30-1998)
SELECTION/LOCATION OF CENTRALIZED REVIEWERS

  1. The DIs will:
    1. determine the number of reviewers required for their region;
    2. the physical location of reviewers;
    3. their geographic area of coverage;
    4. base their decision on a review turnaround goal of 10 work days.
  2. The Chief, CI, will select Centralized Review positions located in their district, with the concurrence of the respective DI. Any disagreement between the DI and the Chief, CI, will be elevated to the Assistant Commissioner, CI, for resolution.
  3. The Centralized Review position:
    1. requires a minimum tour of a review assignment of at least 3 years with no maximum length;
    2. should be filled at the GS-13 special agent level, ideally by current GS-13 special agents;
    3. requires candidate to possess skills and knowledge above the journey level and have a strong technical background, a thorough understanding of all method of proof, and a strong interest in conducting detailed reviews;
    4. requires candidate to work independently with minimal supervision.

[9.5] 10.4  (07-30-1998)
SCOPE OF CENTRALIZED REVIEW OF REPORTS

  1. Centralized Review will review all Title 26 prosecution reports (administrative or grand jury).
  2. Exceptions:
    1. The Chief may make exceptions to this general policy in unusual situations.
    2. Group Managers may submit any complex investigations for review, regardless of recommended violations.

[9.5] 10.5  (07-30-1998)
RESPONSIBILITIES DURING CENTRALIZED REVIEW PROCESS

  1. The Group Manager will have the following responsibilities:
    1. forward reports to the appropriate review site in their region;
    2. read prosecution reports for general quality;
    3. may provide additional input on the Report Control Log when submitting prosecution reports to Centralized Review;
    4. decide whether to conduct an in-depth review.
  2. The Centralized Review process will minimally include whether:
    1. elements of the offense have been proven;
    2. mathematical computations are correct;
    3. investigation theory is in conformance with statute and law;
    4. exhibited evidence or documentation supports the recommendation;
    5. indexing and references are correct and complete;
    6. all required report sections are present;
    7. unique items have been adequately addressed.
  3. Reviewers will:
    1. recommend to the group manager any report revisions or additional investigative actions;
    2. attach a memorandum of the review, which includes an opinion regarding the prosecution recommendation and any significant issues raised during the review, to the Report Control Log, Attn: Chief, CI.
  4. Chiefs or Branch Chiefs, CI, will:
    1. evaluate prosecution reports for conformity to Service policy and procedures;
    2. ensure that conclusions and recommendations are factually
      consistent;
    3. ensure that the reviewers' recommendations are appropriately addressed,
    4. conduct an in-depth review only to resolve variances between the reviewer and the Group Manager.
  5. All written communications made during the review process by the reviewer, Group Manager, Chief, or Branch Chief on report quality or investigative recommendations will accompany the prosecution report through the district's review process. Upon conclusions of the report review process, these documents and the district's comments about action taken regarding the reviewer's recommendations will be returned to the centralized reviewer for file maintenance, and will not be made part of the administrative file.
  6. Reviewers will keep CI management timely informed of trends and needed changes, or of modifications in plans, methods, procedures and programs. Reviewers will maintain files and records on all reviews to permit tracking of investigations, trends, and evaluation of the quality of their work.

[9.5] 10.6  (07-30-1998)
CENTRALIZED REVIEW PROCEDURES

  1. Use Microsoft Exchange in order to expedite the review process and to lessen mail delays and costs.
  2. Forward report packages to the reviewer via the standardized Report Control Log. The report package will include a finalized copy of the special agent's report, all appendices, copies of pre-referral advice memoranda from District Counsel, and all evidence and documentation exhibits. Non-computer generated appendices with mathematical computations will include adding machine tapes. If exhibits are voluminous, an on-site review should be considered. In special situations where arrangements are made in advance, it may be possible not to provide all the exhibits. In those instances, the decision whether to review exhibits will be made by the reviewer.
  3. Investigations with an early statute of limitation are priority review. Except as noted, all other investigations will be reviewed in the order received. Reports submitted will be considered "in" as of the date of the Report Control Log. Any necessary deviations from these guidelines (e.g., the need to preserve review continuity or to fully utilize available staff time) may be made without higher level approval as long as written justification is maintained in the reviewing office's files. A deviation may not be made if the successful prosecution of a statue of limitation investigation would be impaired by the delay.
  4. Send copies of the review memorandum, review notes, and marked-up report directly to the group manager simultaneously with the original review memorandum (attached to the Report Control Log) to the Chief. District management will advise the reviewer of action taken to the reviewer's recommendations by comments on and/or attached to the Report Control Log.
  5. The Chief will take the reviewer's recommendations and the Group Manager's comments under advisement.
  6. For all investigations reviewed, district management will provide the reviewer with a copy of:
    1. the memorandum transmitting the special agent's report to District Counsel, the U.S. Attorney, or DOJ for prosecution;
    2. the Criminal Reference Letter (CRL) transmitting the investigation from District Counsel to DOJ;
    3. all declination letters from any level of review;
    4. requests for supplemental investigations from District Counsel or DOJ.
  7. All time spent by reviewers to review prosecution investigations shall be charged as direct investigative time to the specific reviewed
    investigation.

Internal Revenue Manual  

Hndbk. 9.5 Chap. 10 Centralized Review (Investigative Reports)

  (07-30-1998)

05/02/2001 14:29:23 EST