7 August 2001

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

Handbook 9.6
Trial and Court Related Activities


Chapter 7
Protection Assignments

Contents

[9.6] 7.1  (04-26-1999)
Overview

  1. This chapter relates to protection assignments assigned to special agents. This chapter also relates to providing protection to informants, witnesses, their families, or close associates.

[9.6] 7.2  (04-26-1999)
Special Agents Assigned As Armed Escort

  1. In order to ensure the physical safety of employees and their families, informants, witnesses, and their families or their close associates and to minimize the effect of forceful attempts to obstruct the administration of the Internal Revenue laws and related offenses, special agents may be assigned as armed escorts.
  2. Whenever any Service employee receives information indicating possible danger to a past or present Service employee, informant, witness (whom the Service has the authority to protect), or the families of these persons or their close associates, they should inform their supervisor. The appropriate Criminal Investigation (CI) management official will consider providing protection during regular and off-duty hours to the extent necessary and appropriate. Consideration for providing protection will be given only when the potential danger is Service-related.
  3. Criminal Investigation has primary responsibility for providing armed escorts for Service personnel.
  4. When an actual threat or assault has been made, however, Treasury Inspector General for Tax Administration (TIGTA) has primary jurisdiction and must be contacted.

[9.6] 7.2.1  (04-26-1999)
Request for Armed Escorts

  1. Requests for armed escorts for Service personnel may be received from the TIGTA Regional Inspector and from managers of other divisions.
  2. If the request involves an investigation where TIGTA has jurisdiction for investigating an assault or threat, an armed escort will still be conducted by IRS-CI. TIGTA Special Agents may accompany CI on the escort.
  3. The Chief, CI, will give immediate attention to these requests and will assign special agents to this duty. The Chief, CI, may also work out plans for continued escort duty, if appropriate, to avoid the necessity of recurring formal requests; for example, to furnish armed escorts to Service personnel transporting receipts to government depositories on a regular basis.

[9.6] 7.3  (04-26-1999)
Special Agents Assigned As Armed Guards

  1. IRM 1(16)23, Occupant Emergency Planning Handbook, contains Internal Revenue Service (IRS) requirements and responsibilities for developing occupant emergency plans for offices and facilities occupied by the IRS in accordance with Federal Property Management Regulations 101-20.5.
  2. Special agents may also be assigned as armed guards to protect government property in emergency situations where normal safeguards are not available. This might include guarding unusually large amounts of currency receipts prior to deposit, guarding against forcible rescue of seized property, or other guard details resulting from catastrophic situations.
  3. The Chief, CI, will as soon as practical notify the District Director of all assignments of armed escorts.

[9.6] 7.4  (04-26-1999)
Armed Escorts Requested By the Collection Division

  1. Criminal Investigation is responsible for the planning and the conduct of Service personnel in armed escort assignments requested by Collection. The request must be in writing and received by the Chief, CI, at least three business days prior to the date the armed escort is needed. This is to ensure that special agents have time to prepare a plan of action to ensure the safety of all individuals involved.

[9.6] 7.4.1  (04-26-1999)
Receipt of the Armed Escort Assignment

  1. When special agents receive an armed escort assignment, they should meet with Collection personnel to discuss the facts of the request.
  2. When bodily harm or a threat is anticipated, the following security precautions must be considered:
    1. Integrated Data Retrieval System (IDRS) file check for a Potentially Dangerous Taxpayer (PDT) code;
    2. Criminal Records check;
    3. Local uniformed police assistance;
    4. Special weapons and protective clothing needs;
    5. Medical service availability;
    6. Prisoner transportation needs;
    7. Property protection needs;
    8. Treasury Enforcement Communication System (TECS) check for other agency assault cases, fugitive status, etc.
  3. If the IDRS file check shows a PDT code, special agents should notify Collection and take appropriate precautions.

[9.6] 7.4.2  (04-26-1999)
Understanding Your Role

  1. Representatives from both functions should become familiar with applicable procedures and responsibilities so that during the armed escort each understands their role.
  2. To ensure special agents, normally assigned to armed escort details with Collection, are familiar with their assigned role and seizure procedures, consideration should be given to assigning special agents to accompany revenue officers on at least one routine seizure per fiscal year.
  3. The decision to implement this procedure will be based on each district's needs and past experiences, as determined by CI and Collection district officials.
  4. When special agents accompany revenue officers who are attempting to make a seizure of personal property for payment of delinquent taxes, the special agents must bear in mind that the seizure must be accomplished without the use of force.
  5. The primary function of special agents in these assignments is to protect the revenue officers in the performance of their duties.

[9.6] 7.4.3  (04-26-1999)
If Resistance is Encountered

  1. If resistance is encountered, the special agents in charge should instruct the revenue officers to stop the seizure activity. All Service personnel should return to their offices and report the matter to their respective supervisors.
  2. Criminal Investigation has the responsibility to investigate cases involving forcible interference which occurred while special agents were accompanying revenue officers as armed escorts. (See text in IRM Handbook 9.5 Chapter 11.)
  3. The Chief, CI, will review all the facts surrounding the incident and, if circumstances dictate, will consult with District Counsel regarding obtaining appropriate warrants. (See text in IRM Handbook 9.4 Chapter 12 Section 7.)
  4. The Chief, CI, will keep the District Director informed as to these matters. The Chief, CI, will also notify the TIGTA Regional Inspector, in writing, if practical, of the matter at the outset and forward a copy of the special agent's final report for informational purposes.

[9.6] 7.4.4  (04-26-1999)
If a Threat is Made

  1. If, during the course of the armed escort, a threat, but not a physical attack, is made against the revenue officers or the accompanying special agents, the special agents and revenue officers should leave and immediately report the matter to TIGTA and their respective supervisors.
  2. After a threat has been made and reported to TIGTA, TIGTA may accompany CI on an escort if they have an open investigation.

[9.6] 7.4.5  (04-26-1999)
If a Physical Attack is Made

  1. If, during the course of the armed escort, a physical attack is made upon the revenue officers or the accompanying special agents, the special agents have the authority to place the attacker under arrest for the crime committed in the agents' presence. (See text in IRM Handbook 9.4, Chapter 12, Section 3, paragraph (2)b.)
  2. The safety of all Service personnel involved should be considered before the arrest is made.
  3. Since the attacker will meet the criteria for inclusion in the PDT System, the special agents involved must report this incident to TIGTA within 3 business days of the occurrence.
  4. For procedures regarding rescue of seized property, see text in IRM Handbook 9.4, Chapter 12.

[9.6] 7.5  (04-26-1999)
Assistance To U.S. Secret Service

  1. Special agents in the districts, service centers, regions, and Headquarters may be assigned to assist the U.S. Secret Service in protecting the President and others whom they are responsible for protecting.
  2. Requests from the Secret Service for assistance will be promptly communicated to the Chief, CI, who will keep the District Director apprised of the matter.
  3. The Chief, CI, receiving the request, is responsible for selecting and assigning protection personnel and for instructing them as to time and place to report for duty. Names of selected personnel will be communicated to the U.S. Secret Service Agent-in-Charge or other official requesting assistance.
  4. Requests received which require CI personnel from other districts, service centers, regions, or Headquarters will be coordinated with the Directors of Investigation (CI) and officials of the offices involved.
  5. Personnel assigned to security details shall be limited to criminal investigators who are physically able to perform vigorous duties and are qualified to carry firearms in accordance with text in IRM Handbook 9.2 Chapter 1.
  6. Overtime compensation for special agents assisting the Secret Service is governed by the guidelines contained in IRM 0550.1 and 219 of IRM 0601, Hours of Duty and Absence and Leave Handbook.

[9.6] 7.6  (04-26-1999)
Protection and Maintenance of Informants and Witnesses

  1. Federal agencies have always recognized a duty to protect informants and witnesses from threats or possible danger resulting from their assistance to the government by furnishing information or by testifying on behalf of the government in the prosecution of individuals.
  2. The Department of Justice's Witness Security Program was established pursuant to Title V of the Organized Crime Control Act of 1970 and amended by the Witness Security Reform Act of 1984. In short, that Title places with the Attorney General broad discretionary authority and authorizes appropriations to provide for the protection of actual and potential government witnesses in legal proceedings against any person alleged to have participated in an organized criminal activity or other serious offenses, when organized crime syndicates threaten the life or person of such a witness or a member of his or her family or close associates. Under its separate appropriation statutes, the Department of Justice (DOJ) receives specific funds for this purpose.
  3. A decision rendered by the Comptroller General of the United States on August 5, 1975, concluded the IRS has the authority to use its appropriations for temporary protection of an informant/witness or a witness until a determination by the DOJ that the person qualifies for Title V protection under it's Witness Security Program.
  4. The IRS also has authority to approve all confidential expenditures for other protective arrangements undertaken by the Service for an informant/witness or a witness who does not qualify for or is refused protection under DOJ's Witness Security Program, in an investigation which is not under jurisdiction of the U.S. Attorney's Office.
  5. The existence of a specific appropriation, in this case Title V witness protection provisions, precludes the use of a more general appropriation such as that under which the Service receives operating funds.
  6. The Special Investigative Techniques Branch (OP:CI:O:S) in Headquarters has been designated to act as the Criminal Investigation Witness Security Coordinator (WSC). The WSC will coordinate all IRS protective arrangements and relocations; and serve as a central contact point for the field, the DOJ, and other Headquarters functions that may have a need to contact a protected informant or witness.
  7. Treasury Directive 55-01, Victims and Witness Assistance, dated January 9, 1999 provides policy and guidelines to be followed by Treasury Law Enforcement personnel in responding to the needs of crime victims and witnesses. The guidelines seek to ensure that all victims and witnesses receive the assistance and protection to which they are entitled under the law. For further information see text 7.12 of this chapter and Exhibit 9.6.7-1.

[9.6] 7.6.1  (04-26-1999)
Definitions

  1. For the purpose of these guidelines and procedures on protection, the following terms are defined:
    1. Witness --Any person who has testified in a judicial proceeding or any person who by having knowledge of information or facts will clearly become a witness before a Federal Grand Jury or at a trial. When it is not clear that a person will be used as a witness, he or she will have the same status as an informant.
    2. Informant-- Any person who supplies the Service with information regarding violations of the tax laws and related offenses, and such information is being acted upon by the Service.
    3. Informant/witness --Any person who is already a witness in one case but continues to be an informant in another investigation.
    4. Risk Assessment Report --The possible danger to other persons or property in the relocation area from the informant or witness or any relocated family member or close associate of the witness or informant if such individual is placed in the program. See text 7.8.2 of this chapter for the information to be included in the Risk Assessment Report.
    5. Threat Assessment Report --The possible danger to the witness or informant and members of their families or household or their close associates. See text 7.8.1 of this chapter for the information to be included in the Threat Assessment Report when the witness or informant is not under the jurisdiction of the U.S. Attorney. See text 7.11(3) of this chapter for the information to be included in the Threat Assessment Report when the witness or informant is under the jurisdiction of the U.S. Attorney.
    6. Under the Jurisdiction of the U.S. Attorney --Text 7.11 of this chapter contains the procedures to request authorization to place an individual in the Witness Security Program when the case is under the jurisdiction of the U.S. Attorney.
    7. Not under the Jurisdiction of the U.S. Attorney --Text 7.8 of this chapter contains the procedures to request authorization to place an individual in the Witness Security Program when the case is not under the jurisdiction of the U.S. Attorney.
    NOTE:
    The Risk Assessment Report is the same in either of the above situations. However, the Threat Assessment Report is different.

[9.6] 7.7  (04-26-1999)
Protection Provided By Department of Justice Pursuant to Title V

  1. The provisions of Title V were implemented by DOJ Order No. 2110.2, dated January 10, 1975. The responsibilities for the security and maintenance of witnesses and their families were placed with the U. S. Marshals Service. Protection and maintenance will be allowed upon the finding of the Director, Office of Enforcement Operations (OEO), DOJ, that the proposed witness meets all the following conditions:
    1. the person is a qualifying witness in a specific investigation in process or during or after a grand jury proceeding;
    2. evidence in possession indicates that the life of the witness or a member of the witness' family or household is in immediate jeopardy; and
    3. evidence in possession indicates it would be advantageous to the federal interest for the DOJ to protect the witness and/or a family or household member.

[9.6] 7.8  (04-26-1999)
Procedures When Informant Or Witness Is Not Under the Jurisdiction of the U.S. Attorney

  1. Upon receipt by a Service employee of information alleging a threat or possible danger to a past or present government informant, witness, his or her family, or close associates, as a result of his or her furnishing information or otherwise cooperating with the Service, the employee will forward the information to the Chief, CI. The Chief, CI, will exercise his or her judgment to decide whether or not any protective arrangements are necessary and appropriate under the circumstances.
  2. In the event of immediate danger or emergency, the Chief, CI, with the approval of the authorizing official for confidential funds (see Delegation Order No. 16 (as revised)) is authorized to provide protective arrangements of a temporary nature. A copy of the approved Form 8561, Request for Recoverable/ Confidential/Incidental/Seizure Funds, authorizing the expenditures of SOC 2516 funds for this purpose is to be forwarded through channels to the Assistant Commissioner (CI) Attn: OP:CI:O:S within 10 days of approval (see text 7.8.3(8) of this chapter for required report due upon termination of the protective arrangements).
  3. Where the protective arrangements extend beyond an immediate danger, the Chief, CI, will prepare a Threat Assessment Report and a Risk Assessment Report as outlined below in (4).
  4. The Chief, CI, with the concurrence of the District Director, will send the Threat Assessment and Risk Assessment reports through channels to the Assistant Commissioner (CI), requesting approval for the protection and maintenance of the informant, witness, his or her family, or close associates.

[9.6] 7.8.1  (04-26-1999)
Threat Assessment Report

  1. The Threat Assessment Report will contain the following information to the extent possible:
    1. Name, address, place and date of birth, sex, race, citizenship, and any identification numbers, such as SSN, FBI or police numbers on persons for whom protection is requested.
    2. All facts and circumstances relating to the threat or danger to the informant or witness and members of their families or household or their close associates, including the complete names and addresses of all individuals known or believed to pose a threat to the informant or witness. Photographs of those individuals should be included, if available.
    3. Information and/or evidence being supplied or to be supplied by the informant or witness and the importance of the material.
    4. Attach a copy of the record of arrest and convictions, if any, for the informant or witness or members of their families or household or their close associates. In addition, include any available information concerning their current or prior criminal activity.
    5. The importance and significance of the investigation and prospective defendants. Describe illegal organization in which the defendants are participants and their respective roles.
    6. All other agencies to which the informant or witness has supplied or is supplying information, and any cases resulting therefrom. All pending cases, federal or state, where this witness' testimony may be required.
    7. Name of all individuals, informants, or witnesses, who have been provided previous protection in connection with the same investigation; also, the names and locations of any other individuals connected with the investigation that are likely to be placed under the Witness Security Program.
    8. Realistic estimate regarding the duration of protective measures.
    9. Whether or not the informant or witness or members of their families or household or their close associates appear to qualify for the Witness Security Program of the U.S. Marshals Service.
    10. Number of members in family and/or household members to be protected (name, date, and place of birth, and relationship).
    11. Name, SSN, date and place of birth, and address of ex-spouse with visitation rights.
    12. Assets and liabilities of protectees (property, loans, alimony, support payments, bank accounts, pensions, federal, state, or local taxes, etc.).
    13. Medical problems experienced by the informant or witness or members of his or her family and/or household or close associates, including any history of drug abuse.
    14. Employment data (education, job skills, last employment, and employability of family and/or household members).
    15. Income from all sources.
    16. Whether the informant or witness is receiving or expects to receive money from other state or federal agencies and, if so, how much.
    17. If informant or witness or members of their families or household or their close associates are incarcerated, when can release be reasonably anticipated.
    18. Indicate any parole or probation restrictions of the informant or witness and members of his or her family and/or household or their close associates.
    19. A narrative report of the detailed debriefing of the informant or witness covering all areas of knowledge the informant or witness may have concerning criminal activity, including matters beyond the scope of the instant investigation in which the informant or witness is to give testimony.
    20. The information requested above may be submitted on DOJ Form CRM-163, available at the Office of the U.S. Attorney.

[9.6] 7.8.2  (04-26-1999)
Risk Assessment Report

  1. The Risk Assessment Report on the witness will contain the following information:
    1. Significance of the investigation or case.
    2. The possible danger to other persons or property in the relocation area from the witness or any relocated family member or close associate of the witness if such individual is placed in the program.
    3. What alternatives to using the program were considered and why they will not work.
    4. Whether or not the prosecutor can secure similar testimony from other sources.
    5. What is the relative importance of the witness' testimony.
    6. Whether or not the need for the witness' testimony outweighs the risk of danger to the public.

[9.6] 7.8.3  (04-26-1999)
If the Informant/Witness Qualifies for the Witness Security Program

  1. The Assistant Commissioner (CI) will coordinate the matter with the DOJ if the witness appears to qualify for the Witness Security Program and advise the Chief, CI, through channels, of the appropriate action to take in order to continue or terminate any protective arrangements.
  2. A U.S. Marshals Service Inspector will accompany a Service representative to meet the witness, his or her adult family members, or close associates to explain the scope of the Witness Security Program. The results of this preliminary meeting will be forwarded to the Director, Office of Enforcement Operations (OEO), DOJ, for evaluation and determination.
  3. Under the Witness Security Reform Act of 1984, this evaluation includes the psychological testing of the witness and all adult family members or close associates by the Bureau of Prisons psychologists.
  4. A polygraph examination of all Witness Security Program candidates who are incarcerated or will be incarcerated is also required.
  5. If it is determined the individual is eligible to be enrolled in the Witness Security Program, there will be a second meeting with the witness, at which time a Memorandum of Understanding will be executed by the witness and the U.S. Marshals Service.
  6. Any protection of an individual for whom relocation is being requested remains the responsibility of the Service (IRS) until such time as the Office of Enforcement Operations has reviewed the request and approved admission of the witness to the Program, and the U.S. Marshals Service has had the opportunity to arrange for the safe removal of the witness and their family.
  7. Once an individual has been accepted into the Witness Security Program and is under the U.S. Marshals Service jurisdiction, no attempts by the special agents or other district or regional employees will be made to directly contact a protected witness or the U.S. Marshals Service. This restriction also applies to a informant or witness who has been accepted under the IRS Security Program. Any necessary contact will be coordinated through the CI Witness Security Coordinator.
  8. When the protection agreement for a witness terminates, the Chief, CI, will submit a report through channels to the Assistant Commissioner (CI), ATTN: OP:CI:O:S. The report should include the following:
    1. Identification of the witness and the exact date the Service's obligation to provide protection terminated or, in the instance of an extended agreement, the date such obligation is scheduled to end.
    2. A summary of the services provided.
    3. Significant or unusual events or problems which occurred.
    4. Suggestions which would help improve any future protection commitments.
    5. Costs of the protection and relocation services provided by category, i.e. lodging, subsistence, and relocation costs, hours expanded, etc.

[9.6] 7.9  (04-26-1999)
Protective Arrangements By the Service For An Informant Or Witness That Does Not Qualify For Department Of Justice's Witness Security Program

  1. Any protective arrangements undertaken by the Service for an informant or a witness who does not qualify for DOJ's Witness Security Program will require the approval of the Assistant Commissioner (CI). The request must first be approved by the Chief, CI, the District Director, and the Director of Investigations, then forwarded to the Assistant Commissioner. When not approved, the request will be returned through normal channels to the Chief, CI, with an explanation for not approving the activity.
  2. The following information will be provided along with the original request in securing the authorization for the expenditure of confidential funds:
    1. The specific amounts needed to make any confidential expenditures for protection and maintenance (relocation expenses, rent, etc.).
    2. The location of the imprest fund to be utilized.
  3. All documents required to establish a new identification for any informant or witness protected by CI will be furnished by Headquarters.
  4. Whenever practical, any informant or witness protected by the Service will be relocated rather than protected locally.
  5. Special agents are not authorized to commit any funds for compensation and expenses of informants or witnesses, and are not authorized to make protective maintenance agreements. Agreements made without authorization may become the personal responsibility of the maker.
  6. When the protection agreement for a witness terminates, or at the end of the fiscal year, the Chief, CI, will submit a report through channels to the Assistant Commissioner (CI), ATTN: OP:CI:O:S. The report should include the following:
    1. Identification of the witness and the exact date the Service obligation to provide protection terminated or in the instance of an extended agreement, the date such obligation is scheduled to end.
    2. A summary of the services provided.
    3. Significant or unusual events or problems which occurred.
    4. Suggestions which would help improve any future protection commitments.
    5. Costs of the protection and relocation services provided by category, i.e., lodging, subsistence, and relocation costs, etc.

[9.6] 7.10  (04-26-1999)
Formal Conference With the Protected Informant Or Witness

  1. In all situations where the Service assumes the protection of an informant or witness, a conference will be held with the person.
  2. He or she will be required to attend and may have legal counsel present, if he or she so desires.
  3. A district representative and the WSC, or their delegate, will also be in attendance to brief the informant or witness of the protection, relocation, and subsistence arrangements being undertaken, the responsibilities of the Service, and responsibilities of the informant or witness.
  4. It should be made clear to the informant or witness that any protection or subsistence afforded them by the Service is solely for their physical welfare and no compensation will be made for loss of income, personal inconvenience, or any other type of monetary damage suffered, such as a distress sale of a business or residence.
  5. In addition, the WSC will discuss with the informant or witness his or her past and current individual and/or business tax situation.
  6. The WSC, after consulting with the Director, General Legal Services Division of the Office of the Chief Counsel, will obtain from the informant or witness a signed 3Memorandum of Understanding3 which will reflect those items discussed at the conference; that they fully understand and agree with the terms and conditions set out in the agreement.

[9.6] 7.11  (04-26-1999)
Procedures When An Investigation Is Under the Jurisdiction of the U.S. Attorney

  1. In those situations where the investigation is under the jurisdiction of the U.S. Attorney's office, it is incumbent upon each U.S. Attorney, their assistants, and the investigative agency to present to the Office of Enforcement Operations, at the earliest possible time during the investigation process, the request for authorization to place an individual in the Witness Security Program. Therefore, the Chief, CI, should provide to the U.S. Attorney's office any assistance necessary in developing the request.
  2. The Chief, CI, will prepare a memorandum and forward it through channels to the Assistant Commissioner (CI), Attention: Witness Security Coordinator. The information requested in this text may not be submitted on DOJ Form CRM-163.
  3. This memorandum will contain both a risk assessment and threat assessment on the witness, his or her family members, or close associates. Criteria for the risk assessment are set forth in 7.8.2 of this chapter. The threat assessment should include the following:
    1. Brief synopsis of investigation.
    2. Description of the criminal organization involved.
    3. Illegal activities involved.
    4. Detailed information on the threat, whether direct or potential, to the witness, his or her family, or close associate as a result of cooperation with the government.
    5. Name and identifying data for all individuals who pose a danger to the witness.
    6. The witness' association with defendants.
    7. Witness' direct involvement in the illegal activity.

[9.6] 7.11.1  (04-26-1999)
For Prisoner Witnesses

  1. For prisoner witnesses, this memorandum will furnish only a threat assessment. If the witness candidate is or will be a prisoner, the following information is also required on all persons who have been identified as posing a threat to the witness and who are in or are likely to come into federal custody:
    1. Name
    2. Alias
    3. Social Security number
    4. Date of birth
    5. Race
    6. Sex
    7. Height
    8. Weight
    9. Color of eyes
    10. Color of hair
    11. Ethnic origin
    12. Nationality
    13. Offense
    14. Current status (appeal, fugitive, incarcerated)

[9.6] 7.11.2  (04-26-1999)
For Probationers and Parolees

  1. For probationers and parolees, this memorandum should include both a threat and risk assessment. If the witness is under state probation or parole, the state must consent to the witness' entry into the program and transfer his or her supervision to a federal probation officer. It may be necessary for the special agents to obtain specific state documents for proper supervision of state probationers and parolees. Examples of these documents are as follows:
    1. Documents needed for state probationers include a pre-sentence or background report detailing a description of the offense and prior criminal conviction history, the Order of Probation from the court indicating the sentence of probation imposed with signed conditions of release and any other pertinent materials.
    2. Documents needed for state parolees include a pre-sentence or background report detailing the circumstances of the offense and prior criminal conviction history, a sentence data record indicating the type and length of sentence imposed by the state court, a signed parole or release certificate, and all available institutional materials such as progress reports and classification materials.
  2. The Assistant Commissioner (CI) will forward the memorandum, along with his or her recommendation, to the Office of Enforcement Operations. If the request is disapproved and the Chief, CI, desires to have the Service relocate the witness, additional correspondence is required. The Chief, CI, should prepare a memorandum in accordance with text 7.8(3) of this chapter, provided that the individual meets the criteria in text 7.6 (3) & (4) of this chapter to permit the Service to protect him or her.
  3. The Chief, CI, should follow the procedures in text 7.8(2) of this chapter if any temporary protective arrangements are necessary.

[9.6] 7.12  (04-26-1999)
Victims and Witness Assistance

  1. Prompted by the Victim and Witness Protection Act of 1982, Treasury Directive 55-01, dated December 31, 1987, and titled Victims and Witness Assistance, established procedures for Treasury law enforcement agencies to follow in the treatment of victims and witnesses when needed (see Exhibit 9.6.7-1).
  2. The intent of the Directive is to ensure that victims and witnesses receive, when necessary, counseling, protection, and other assistance.

[9.6] 7.12.1  (04-26-1999)
Use in Criminal Investigation

  1. The Directive may be applied to any investigation in which a victim or witness needs protection or further assistance such as medical care or counseling.
  2. The Directive contains a list of services that should be considered when evaluating the needs of eligible individuals.
  3. In each investigation, the Directive may be implemented as long and as often as deemed necessary. It is not limited by a time period.

[9.6] 7.12.2  (04-26-1999)
Joint Responsibility

  1. The Chief, CI, the U.S. Attorney, or the DOJ Attorney responsible for prosecution are designated by Treasury Directive 55-01 as having joint responsibility for applying the provisions of this Directive.
  2. If the U.S. Attorney's office has become involved in an investigation, the responsible official shall be the U.S. Attorney in whose district the prosecution is pending. If the U.S. Attorney's office or the DOJ litigating division has not assumed responsibility for an investigation, the Chief, CI, is the responsible official.
  3. In all investigations, CI will coordinate its efforts to provide service to victims or witnesses with the U.S. Attorney office.
  4. CI should maintain liaison with each U.S. Attorney's office to facilitate prompt implementation of the Directive when necessary.
  5. Even when the U.S. Attorney is the responsible official as defined in the Directive, CI is not prohibited from unilaterally providing protection, medical care, or other services to a victim or witness if dictated by circumstances. The U.S. Attorney's office should always be notified as soon as possible.

[9.6] 7.12.3  (04-26-1999)
Recordkeeping Requirements

  1. Each district office should maintain a file of services available within that district so that a victim or witness may be referred to the appropriate organization or person without delay.
  2. There is no requirement to document each occasion the Directive is implemented. However, the investigative file should reflect any action taken.

[9.6] 7.12.4  (04-26-1999)
Victim and Witness Protection Coordinator

  1. The Chief, CI, is the Victim and Witness Coordinator, a position required by the Directive. The National Office CI, Special Investigative Techniques Branch (OP:CI:O:S) personnel, who are presently designated as WSCs, are also designated Victim and Witness Coordinators should their assistance be needed.

[9.6] 7.13  (04-26-1999)
Confidential Expenditures For Protection and Maintenance of Informants and Witnesses

  1. Authorized confidential expenditures made for protection and maintenance provided by the IRS will be charged to Sub-Object Class Code (SOC) 2516 -- Confidential Expenditures for Protection and Maintenance of Witnesses and Informants. See Chapter 1 in IRM Handbook 9.11, Fiscal and Personnel Matters, concerning the use of imprest funds and reimbursement procedures for confidential expenditures.
  2. The SOC 2516 represents the cost of all confidential expenditures incurred in relocating an informant or witness. This SOC does not include reimbursement for loss of income, personal inconvenience, or any other type of monetary damage suffered, such as a distress sale of business or residence.
  3. In order to avoid jeopardizing the new identity of the relocated informant or witness, detailed information on these expenditures will be maintained by the Chief, CI, or designee.
  4. Detailed information will not be furnished to Fiscal Management offices. Reimbursement for confidential expenditures may be claimed only through Imprest Funds for Investigative Purposes not on travel vouchers.

    Exhibit [9.6] 7-1  (04/26/99)
    Victims and Witness Assistance

    Exhibit [9.6] 7-1 (Cont.)  (04/26/99)
    Victims and Witness Assistance

    Exhibit [9.6] 7-1 (Cont. 3)  (04/26/99)
    Victims and Witness Assistance

    Exhibit [9.6] 7-1 (Cont. 4)  (04/26/99)
    Victims and Witness Assistance

    Exhibit [9.6] 7-1 (Cont. 5)  (04/26/99)
    Victims and Witness Assistance

Internal Revenue Manual  

Hndbk. 9.6 Chap. 7 Protection Assignments

  (04-26-1999)


05/02/2001 14:29:26 EST