7 August 2001

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

Handbook 9.3
Disclosure and Publicity


Chapter 2
Publicity and Internal Communications

Contents

[9.3] 2.1  (3-19-99)
Overview

  1. There is a well-established right in this country for people to know about the tax laws and the administration of those laws. There is also the Constitutional Right of Freedom of the press, which includes the dissemination of tax information to the public. Often competing with these two issues is an individual's right to privacy. This Chapter will discuss why, how, and when Criminal Investigation (CI) addresses these issues and the administrative procedures to follow. The sections in this chapter are:
    • Purpose of Publicity.
    • Publicity, Taxpayer Information, and Taxpayer Rights.
    • Roles in Relation To Publicity.
    • Information Available for Media Use.
    • Information Not Available for Media Use.
    • Investigative Publicity.
    • Non-Investigative Publicity.
    • Media Inquiries.
    • Media Procedures.

[9.3] 2.2  (3-19-99)
Purpose of Publicity

  1. As stated in the CI mission, CI "enforces the criminal statutes...in order to encourage and achieve, directly or indirectly, voluntary compliance with the Internal Revenue laws." One of the most effective methods to encourage voluntary compliance is through publicity of the legal actions which CI undertakes in the enforcement of the laws within CI's jurisdiction.

[9.3] 2.3  (3-19-99)
PUBLICITY, TAXPAYER INFORMATION, AND TAXPAYER RIGHTS

  1. CI will at all times adhere to the statutes and policies regarding disclosure (26 United States Code 6103) and privacy (5 United States Code 552a) when achieving publicity.

[9.3] 2.4  (3-19-99)
ROLES IN RELATION TO PUBLICITY

  1. The following subsections describe the responsibilities of Internal Revenue Service (IRS) and CI employees in relation to publicity.

[9.3] 2.4.1  (3-19-99)
Role Of The District Director

  1. The role of the District Director in relation to publicity is found in Part I of the Internal Revenue Manual (IRM) in the Public Affairs Handbook.

[9.3] 2.4.2  (3-19-99)
Role Of The Chief, Criminal Investigation

  1. For all news releases, the Chief, CI, or his/her designee will provide the District Communications Manager (DCM) timely necessary information to be included in a news release.
  2. Designated Service officials may participate in press conferences relating to enforcement actions at the invitation of U.S. Attorneys. Generally, the Chief, CI will participate. However, the Director may be the appropriate official in cases of regional or national significance or multi-functional compliance issues. Any IRS participation will be coordinated with the DCM as early as possible.

[9.3] 2.4.3  (3-19-99)
Role of the Group Manager, Criminal Investigation and Special Agent

  1. In general the special agent or group manager (as designated by the Chief, CI) whose case is the subject of a court action is responsible for notifying the IRS DCM, in advance, of all scheduled legal actions.
  2. Coordination between the special agent or group manager, the Assistant U.S. Attorney and the Communications office should begin at the earliest possible date. This allows for a buy-in by all parties to the plan of action to maximize deterrent publicity.

[9.3] 2.4.4  (3-19-99)
Role Of The District Communications Manager (DCM)

  1. The DCM is responsible for maintenance and dissemination of an electronic legal action calendar.
  2. The DCM is responsible for preparation of draft news releases and their clearance.
  3. The DCM will coordinate any IRS participation in news conferences.
  4. DCM personnel should participate in CI group meetings, Continuing Professional Education sessions, and CI staff meetings.

[9.3] 2.4.5  (3-19-99)
Role Of Headquarters (HQ) CI Internal/External Communications Office

  1. The CI Internal/External Communications Team has primary responsibility for:
    1. Communicating publicity on CI cases to CI executives, CI employees, and other internal and external stakeholders.
    2. Developing talking points, speeches, congressional testimony, and news articles on CI activities for dissemination to internal and external stakeholders.
    3. Serving as conduit between Headquarters Communication Division for external media contacts and CI executives for interviews and articles on CI matters.
    4. Producing documents and publications regarding CI investigations, program areas, strategies, and related matters. For example: The weekly CI Bulletin; the weekly Treasury Report; the monthly newsclippings report; the quarterly CI digest; and ad hoc products such as the CI Media Kit (Pub. 1918), IRS CI Special Agent: A Career In Action (Pub. 699), and The Irey/Wilson Video: An Orientation to CI.
    5. Developing and maintaining CI information placed on the Intranet, and various bulletin boards.
    6. Maintaining biographical information on Headquarters CI executives and CI Chiefs.
    7. Coordinating nominations for law enforcement awards.

[9.3] 2.4.6  (3-19-99)
Role Of The U.S Attorney's Office

  1. All news releases will be prepared for attribution to the U.S. Attorney, or for joint attribution to both the Service and the U.S. Attorney. See Exhibit 9.3.2-1.

[9.3] 2.5  (3-19-99)
Information Available for the Media

  1. These instructions regarding the release by Service personnel of information relating to criminal and civil proceedings are based on the Attorney General's Statement of Policy concerning the release of information by personnel of the Department of Justice relating to criminal and civil proceedings, and published in Part 50 of Chapter 1 of Title 28 of the Code of Federal Regulation, on November 3, 1971. See Exhibit 9.3.2-1.
  2. The types of information that can be released are as follows:
    1. General information concerning CI and the type of work done by the function.
    2. Information which is a matter of public record (such as pleadings filed with the United States Tax Court or an indictment which has been made public) may be supplied upon request.
  3. All news releases concerning criminal actions will be submitted to the U.S. Attorney for approval before distribution to the news media. News releases which are prepared may be attributable either to the U.S. Attorney, or to both the Service and the U.S. Attorney. Jointly attributable news releases may be issued on IRS masthead after clearance through the Disclosure Officer and the U.S. Attorney, and may be distributed by Service officials. News releases which are attributable only to the U.S. Attorney may be distributed by Service officials upon request of the U.S. Attorney.
  4. Any disclosure of return information under this provision is made pursuant to the "public record exception" to IRC 6103. It must be noted that this exception has not been adopted in all the Circuits, and has been rejected in the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia); Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming); and Fifth Circuit (Louisiana, Mississippi, Texas).
  5. Because of statutory prohibition on the disclosure of tax information, it is imperative that material contained in news releases be limited to incontrovertible facts that are a matter of public record. Media requests for information which go beyond public information, or general IRS program issues, will be referred to the U.S. Attorney's office.
  6. With respect to those special situations referred to in 28 C.F.R. 50.2(b)(9) of the Attorney General's Statement of Policy, (Exhibit 9.3.2-2) the Assistant Commissioner, CI, is designated for approving release of information beyond the Attorney General's guidelines, after clearance with the Department of Justice. This exception is to permit the release of information which would not be prejudicial under the particular circumstances.
  7. All released information is subject to the provisions of the Disclosure of Official Information Handbook, IRM 1272, with respect to the disclosure of official information from Service files or records.
    NOTE:
    Just because an item is considered information suitable for release in the Attorney General's Policy statement does not mean that it can be disclosed pursuant to IRC 6103. See Part I of the IRM, Disclosure of Official Information Handbook, and CI Handbook 9.2.1 concerning Disclosure.

[9.3] 2.6  (3-19-99)
Information Not Available for the Media

  1. These instructions are not intended to alter the Service policy contained in Policy Statement P-1-183 of endeavoring to obtain optimum news coverage in its enforcement activities by providing general information concerning the work of various divisions, supplying information on a request which is a matter of public record, and cooperating with and furnishing information to U.S. Attorneys for release to the news media.
  2. In many instances, information cannot be disclosed due to prohibitions contained in the Internal Revenue Code (IRC) Section 6103 and other statutes such as the Privacy Act. Special agents should be familiar with IRC 6103 and the penalties for unauthorized disclosure in IRC 7213 and IRC 7431.
  3. Service personnel will not make public statements, news releases, or other public disclosures concerning the defendant, the evidence, or any other aspect of a criminal investigation from the time a person is the subject of a criminal investigation until any proceeding resulting from such an investigation has been terminated by trial or otherwise, except upon approval by the Department of Justice. Underno circumstances will Service officials release to the public the following type of information:
    1. Observations about a defendant's character.
    2. Information concerning a defendant's prior criminal record.
    3. Statements, admissions, confessions, or alibis attributable to the defendant or the refusal or failure of the accused to make a statement.
    4. References to investigative procedures, such as fingerprints, polygraph examinations, ballistic tests, or laboratory tests, or to the refusal by the defendant to submit to such tests or examinations.
    5. Statements concerning the identity, credibility, or testimony of prospective witnesses.
    6. Statements concerning evidence or argument in an investigation, whether or not it is anticipated that such evidence or argument will be used at trial.
    7. Any opinion as to the accused's guilt or the possibility of a plea of guilty to the offense charged, or the possibility of a plea to a lesser offense.
    8. Any statement or information expected to influence the outcome of a pending or future trial.
    9. Any information would be highly prejudicial and where release would serve no law enforcement function.
  4. Also, Service personnel will take no action to encourage or assist news media in photographing or televising a defendant or accused person being held or transported in federal custody, nor should photographs of a defendant be made available to news media. However, these restrictions are not intended to prohibit the release of information concerning a defendant who is a fugitive from justice.
  5. Any disclosure of return information as outlined in this Chapter is made pursuant to the "public record exception" to IRC 6103. It must be noted that this exception has not been adopted in all the Circuits, and has been rejected in the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia); Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming); and Fifth Circuit (Louisiana, Mississippi, Texas).
  6. Generally, extensive pretrial publicity does not, itself, render a trial unfair and violate a defendant's right to due process. Dobbert v. Florida, 432 U.S. 282 (1977); Irvin v. Dowd, 366 U.S. 717 (1961)
  7. When civil actions result from a criminal investigation, the special agent should not make or participate in making an extra-judicial statement, if there is a reasonable likelihood that such dissemination will interfere with a fair trial and which relates to:
    1. Evidence regarding the occurrence or transaction involved.
    2. The character, credibility, or criminal records of a subject, witness, or prospective witness.
    3. The performance or results of any examinations or test or the refusal or failure of a party to submit to such.
    4. An opinion as to the merits of the claims or defense of a party, except as required by law or administrative rule.
    5. Any other matter reasonably likely to interfere with a fair trial of the action.
  8. The mere fact that disclosure of certain information may be embarrassing to the Service is not sufficient basis for withholding it.

[9.3] 2.7  (3-19-99)
Investigative Publicity

  1. The IRS investigates criminal tax cases but the Department of Justice is responsible for prosecutions and should take the lead in publicizing such actions. However, because tax administration benefits from deterrent publicity, the Service will assist with the preparation and distribution of news releases to be issued in the name of U.S. Attorney's office.
  2. While there are many pre-trial, trial, and post-trial activities of Criminal Investigation that are of interest to the media, any disclosure of return information under this provision is made pursuant to the "public record exception" to IRC 6103. It must be noted that this exception has not been adopted in all the Circuits and has been rejected in the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia); Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming); and Fifth Circuit (Louisiana, Mississippi, Texas).
    NOTE:
    Media representatives are prohibited from accompanying Service personnel on an investigative, enforcement or similar assignment.

[9.3] 2.7.1  (3-19-99)
Pre-Trial Actions

  1. News releases related to pretrial actions, such as indictments and the filing of criminal information, may be prepared upon approval of the U.S. Attorney. As indicated in Policy Statement P-1-183, releases may be prepared attributable to the Service, the U.S. Attorney or both. Releases will be cleared as stated in the Section 2.10, Media Procedures. After appropriate clearances, the release may be issued on IRS masthead.
  2. Media requests for information about a pretrial action which go beyond the contents of a release will be referred to the U.S. Attorney's office. In this regard, if the release is issued on IRS masthead, it will carry the statement: "For further information, please contact the U.S. Attorney's office, telephone (insert number)."
  3. Some pre-trial activities which may warrant publicity are:
    1. Search Warrants.
    2. Courtroom Motions and Hearings.
    3. Arrest Warrants.
    4. Injunctions.
    5. Seizures, Sales and Auctions.
    6. Indictments and Informations.
    7. Pleas and Arraignments.

[9.3] 2.7.1.1  (3-19-99)
Search Warrants

  1. At the conclusion of the execution of a search, seizure, or arrest warrant, the Service may release to the news media information contained in the warrant and affidavit, provided such information has been filed with the Clerk of the District Court. At that time, the warrant and affidavit have become matters of public record in the judicial proceeding relating to the warrant unless there are specific limitations imposed by law or court order. The release of such information may be made, after obtaining approval from the U.S. Attorney, by the warrant team leader in response to on-site media inquiries. Other media inquiries should be referred to the DCM.
  2. Any disclosure of return information under this provision is made pursuant to the "public record exception" to IRC 6103. It must be noted that this exception has not been adopted in all the Circuits and has been rejected in the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia); Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming); and Fifth Circuit (Louisiana, Mississippi, Texas).
  3. The information which is released will include only incontrovertible, factual matters and should not include subjective observations. Also, where such information would be highly prejudicial and where release would serve no law enforcement purpose, it will not be made public. Information concerning a defendant's prior criminal record will not be made public by Service officials. Media requests for information which go beyond the contents of a public warrant or public affidavit will be referred to the U.S. Attorney's office.
  4. Media requests for information about a warrant which go beyond the contents of a public warrant or public affidavit will be referred to the U.S. Attorney's office.

[9.3] 2.7.1.2  (3-19-99)
Motions And Hearings

  1. The Service may provide advance media notice.
  2. A district news release may be issued with the approval of the U.S. Attorney.

[9.3] 2.7.1.3  (3-19-99)
Arrest Warrants

  1. Refer to 2.7.1.1 of this Chapter in reference to "search warrants;" the information provided in that section also applies to publicity in reference to arrest warrants.

[9.3] 2.7.1.4  (3-19-99)
Injunctions

  1. Refer to 2.7.1.2 of this Chapter in reference to "motions and hearings" ; the information provided in that section also applies to publicity in reference to injunctions.

[9.3] 2.7.1.5  (3-19-99)
Seizures, Sales And Auctions

  1. For unique or exceptional (newsworthy) situations, you may contact the media and provide information pursuant to the guidelines listed for search warrants.
  2. The specific notification procedures required for asset seizures for forfeiture are not publicity situations as referred to in this chapter. These procedures can be found in the Asset Seizure and Forfeiture Handbook, 9.7.

[9.3] 2.7.1.6  (3-19-99)
Indictments And Information

  1. News releases related to pre-trial actions such as indictments and filing of criminal informations will be released only upon the approval of the U.S. Attorney on a case-by-case basis. These news releases must be prepared by the district office in accordance with district procedures and submitted to the U.S. Attorney for approval before distribution to the news media. At the request of the U.S. Attorney, the IRS district office will assist with the distribution of a release to the news media. News releases which are jointly attributable to the Service and the U.S. Attorney may be printed on IRS masthead.

[9.3] 2.7.1.7  (3-19-99)
Pleas and Arraignments

  1. Refer to 2.7.1.2 of this Chapter in reference to "motions and hearings" ; the information provided in that section also applies to publicity in reference to pleas and arraignments.
    NOTE:
    Be sure the plea agreement does not contain a "no-publicity" clause.
  2. If the U.S. Attorney does not wish to initiate a news release upon the entry of a plea of guilty or nolo contendere, rendition of a trial decision, or upon ultimate sentencing, then the District Director is authorized to issue an appropriate news release.
  3. Any disclosure of return information under this provision is made pursuant to the "public record exception" to IRC 6103. It must be noted that this exception has not been adopted in all the Circuits and has been rejected in the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia); Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming); and Fifth Circuit (Louisiana, Mississippi, Texas).

[9.3] 2.7.2  (3-19-99)
Trials

  1. A trial is a public forum. What is introduced at trial is public information and, therefore, not prohibited from disclosure under the provisions of IRC 6103. Typically, the U.S. Attorney's office will issue press releases or hold press conferences at the conclusion of a trial.
  2. If the U.S. Attorney does not wish to initiate a news release upon the entry of a plea of guilty or nolo contendere, rendition of a trial decision, or upon ultimate sentencing, the District Director is authorized to issue an appropriate news release.
  3. Release by IRS of information provided at legal proceedings can be made if recorded by an IRS employee other than the case agent. Verbatim notes should be taken by the IRS employee and should be filed with the background documents and with the news release. No editorial comments should be placed in the release, even those made by the judge. The release must contain the facts of the conviction, plea or sentence. Information from the already publicly filed indictment can be used to describe the charges.
  4. Any disclosure of return information under this provision is made pursuant to the "public record exception" to IRC 6103. It must be noted that this exception has not been adopted in all the Circuits and has been rejected in the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia); Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming); and Fifth Circuit (Louisiana, Mississippi, Texas).

[9.3] 2.7.3  (3-19-99)
Post Prosecution Civil Actions

  1. News releases may be issued within guidelines for post prosecution actions. You may also notify the media if public information is available (e.g. writs, liens, etc.).
  2. Some post prosecution activities which may warrant publicity are:
    1. Sentencing.
    2. Appeals.
    3. Seizures, Sales, and Auctions.

[9.3] 2.7.3.1  (3-19-99)
Sentencing

  1. A good opportunity to further CI's mission to promote voluntary compliance exists at the time of sentencing.
  2. The Service may notify the media in advance of the date, time, and place of sentencing.
  3. A news release may be issued by the district office and with the approval of the U.S. Attorney.
  4. If the U.S. Attorney does not wish to initiate a news release upon the entry of a plea of guilty or nolo contendere, rendition of a trial decision, or upon ultimate sentencing, then the District Director is authorized to issue an appropriate news release.
  5. Any disclosure of return information under this provision is made pursuant to the "public record exception" to IRC 6103. It must be noted that this exception has not been adopted in all the Circuits and has been rejected in the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia); Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming); and Fifth Circuit (Louisiana, Mississippi, Texas).

[9.3] 2.7.3.2  (3-19-99)
Appeals

  1. Refer to 2.7.1.2 of this Chapter in reference to "motions and hearings" ; the information provided in that section also applies to publicity in reference to appeals.

[9.3] 2.7.4  (3-19-99)
Other Criminal Investigation Activities

  1. Some other CI activities which may warrant publicity are:
    1. Seizures, Sales, and Auctions.
    2. Asset Sharing.

[9.3] 2.7.4.1  (3-19-99)
Seizures, Sales And Auctions

  1. For unique or exceptional (newsworthy) situations, IRS may contact the media and provide information pursuant to the guidelines listed for search warrants.
  2. The specific notification procedures required for asset seizures and forfeiture are not publicity situations as referred to in this Chapter. These procedures can be found in the Asset Seizure and Forfeiture Handbook, 9.7.

[9.3] 2.7.4.2  (3-19-99)
Asset Sharing

  1. Photos, public record case summaries, news releases, and press conferences can be utilized to publicize asset sharing events. Asset sharing investigations have substantial public information because the investigations have been adjudicated.
  2. An occasion when IRS can obtain positive publicity occurs when a check is presented to an assisting state or local law enforcement agency involved in a seizure investigation. The DCM can arrange for the District Director and Chief, CI, to participate in the presentation.

[9.3] 2.8  (3-19-99)
Non-Investigative Publicity

  1. Criminal Investigation has many public relation opportunities to promote the mission which exist beyond investigation-related activities. Agents must obtain proper management approval for non-investigation related activities as appropriate. The following is a list of some non-investigation related opportunities:
    1. Public Speaking Engagements.
    2. Compliance Sweeps.
    3. Written Articles.
    4. Public Service or Outreach Projects.
    5. Association Memberships.
    6. Recruiting Activities.
    7. Award Presentations.

[9.3] 2.8.1  (3-19-99)
Public Speaking Engagements

  1. Frequently IRS or CI is asked to speak to civic organizations, professional associations, law enforcement organizations, schools or banks. CI talking points and speeches are available for these events by contacting HQ--CI Communications.

[9.3] 2.8.2  (3-19-99)
Compliance Sweeps

  1. Consideration should be given to coordinated press releases through the Communications Manager at the onset of major compliance projects. Such projects frequently are worked in conjunction with the Examination and Collection Divisions and involve a large number of criminal and civil referrals covering a major industry or occupation involved in widespread noncompliance. Examples of these kinds of projects include the non-filer program, 8300's and local projects such as check cashing businesses. These activities result in a significant number of audits resulting in high dollar assessments, and ultimately many successful criminal prosecutions. Historically, CI waited until indictment time to issue press releases. A more proactive approach would involve a general press release at the time the Examination Division began its audits. It would be followed with releases regarding the number of audits and assessments made and still later with the traditional criminal action press releases. The more comprehensive approach could result in greater overall compliance.

[9.3] 2.8.3  (3-19-99)
Professional Articles

  1. Frequently magazines, periodicals, and newsletters ask for contributing articles on the CI function or agent profiles. This provides positive publicity. Response to these requests should be coordinated through the CI Headquarters Communications Office.

[9.3] 2.8.4  (3-19-99)
Outreach And Public Service

  1. Participation in the IRS and Treasury Department outreach programs and public service programs also provide a backdrop for positive press.

[9.3] 2.8.5  (3-19-99)
Association Memberships

  1. Professional associations affiliated with accounting, law enforcement, law or taxation can provide general information and insight into CI to association members.

[9.3] 2.8.6  (3-19-99)
Recruiting Activities

  1. Career days and college recruiting activities reach many young people. This provides an opportunity to explain CI's role to potential CI employees.

[9.3] 2.8.7  (3-19-99)
Award Presentations

  1. Awards received by CI personnel, both internally and externally, as well as awards presented by CI personnel to persons in the community who have aided the mission of IRS provide a positive image of the Service.

[9.3] 2.9  (3-19-99)
Media Inquiries

  1. Media inquiries and media contacts must be coordinated through the District Communications Manager's office.
  2. Most media make a sincere effort to present news fairly and accurately. Since these media are the basic means of mass communications with the public, effective procedures are necessary to ensure the handling of inquiries promptly and in a spirit of genuine helpfulness. Such cooperation is dictated by the valuable contribution made by the media in disseminating the requirements of tax law compliance and the policies and programs of the Service.
  3. Timeliness is essential in news dissemination and should be given major emphasis in meeting the requirements of the media. It is particularly important in adversary situations, if it is appropriate to comment, that the Service's side of the story be made available as quickly as possible, preferably in time for the edition in which the first reporting of the story appears.
  4. Extreme care should be used in responding to inquiries of a general nature when it can reasonably be assumed that the answers are going to be applied to a specific situation.
  5. When media inquiries are made, a statement of "no comment" should be avoided. If the media inquiry is made at a stage in the investigation when little or no public information is available, the CI or District Communications manager should explain the law that prohibits IRS from either confirming or denying the existence of an investigation. Unauthorized disclosure of tax information imposes severe criminal and civil penalties on the party responding to such questions.
  6. Media requests for information which go beyond the contents of a news release or public information should be referred to the U.S. Attorney's office.

[9.3] 2.10  (3-19-99)
MEDIA PROCEDURES

  1. The Service and CI in particular have specific procedures that must be followed to release, track, and record newsworthy information. The subsequent subsections address these procedures.

[9.3] 2.10.1  (3-19-99)
Releasing News

  1. Before news is released or an interview takes place, prepare the information to be released and obtain the appropriate approvals.

[9.3] 2.10.1.1  (3-19-99)
The Printed News Release

  1. A printed news release consists of information prepared by the US Attorney or CI for publication by the news media. It should;
    1. Be well structured.
    2. Furnish all available public record facts.
    3. Provide date of issue.
    4. Provide whom to contact for further information.

[9.3] 2.10.1.1.1  (3-19-99)
Preparation and Approval Process for the News Release

  1. In general the special agent or group manager (as designated by the Chief, CI) whose case is the subject of a court action is responsible for notifying the IRS DCM, in advance, of all scheduled legal actions.
  2. Coordination between the special agent or group manager, the Assistant U.S. Attorney and the District Communications office should begin at the earliest possible date. This allows for a buy-in by all parties to the plan of action to maximize deterrent publicity.
  3. As soon as the special agent is notified by the U.S. Attorney's Office of the date of any anticipated legal actions, he or she should apprise the DCM. This is done on a Communication Manager's Fact Sheet (CM Fact Sheet) which is available in Agent Suite. The special agent will complete the appropriate sections of the CM Fact Sheet and submit this form electronically to the DCM.
  4. The DCM will establish an electronic subject file on that particular investigation.
  5. The DCM will also place the anticipated action on the District Legal Action Calendar. (This is an automated calendar that is maintained by the DCM and updated daily.)
  6. Each Monday the DCM will e-mail a copy of the calendar to the District Director, Chief, Criminal Investigation and all district CI managers.
  7. The group managers are responsible for reviewing the calendar to ensure that all anticipated legal actions are included for the upcoming week and that any additions or deletions are brought to the attention of the DCM for correction.
  8. Advance notice to the media may be made for significant events such as:
    1. Opening statements.
    2. Key witness testimony.
    3. Closing statements.
    4. The verdict or plea agreement.
  9. Since only public record information can be included in a press release issued by the Service, it is imperative that as much information on the defendant and the offense be included in legal action documents.
  10. The special agent and group manager should insure that the Assistant U.S. Attorney include the following information in each legal action document (indictment, plea, etc.);
    1. Defendant's name.
    2. Age.
    3. Residence.
    4. Employment.
    5. Marital status.
    6. Substance or text of charge.
    7. Scope of the investigation.
    8. Scheme utilized in committing the offense.
  11. The DCM is responsible for the preparation of all Service-generated press releases, accordingly the special agent and CI management should work closely with the DCM to;
    1. Provide copies of warrants, affidavits, indictments and other publicly filed investigation-related documents to assist in drafting press releases.
    2. Get factual basis read into court record or have a Service employee (not the investigation agent) take verbatim notes of the court findings.
    3. If appropriate, the special agent or group manager can prepare a draft press release for use by the Assistant U.S. Attorney or the DCM who will ensure that the contents of the release conform to the disclosure and privacy statutes and guidelines.
  12. An IRS news release may be issued after all the following steps have been completed:
    1. District office clearance procedures as established by the District Director.
    2. Approval of the U.S. Attorney's office.
  13. Any reluctance on the part of the Department of Justice to pursue these areas should be brought to the attention of the appropriate district management personnel.
  14. All Service-generated press releases relating to CI investigations will be reviewed by the Chief, CI prior to issuance. This may be delegated no lower that the Branch Chief. Copies of all press releases will be provided to the case agent. These news releases must be cleared within the district office in accordance with such procedures as the District Director may establish.
  15. All news releases concerning criminal actions will be submitted to the U.S. Attorney's Office for approval before distribution to the news media. News releases related to pre-trial actions will be released only upon the approval of the U. S. Attorney on a case-by-case basis. News releases may be attributable either to the U.S. Attorney, or to both the Service and the U.S. Attorney. Jointly attributable news releases may be issued on IRS masthead after clearance through the Disclosure Officer and the U.S. Attorney, and may be distributed by Service Officials.
    NOTE:
    The fact that the U.S. Attorney may generally draft and issue press releases in a particular judicial district in no way diminishes the responsibility of CI for proceeding with the aforementioned process. The DCM should still be involved in the drafting of the release to insure Service issues are covered. The DCM's office can also assist in providing legal action documents to the media as appropriate. Additionally, the DCM will have targeted media markets which may not be on the general distribution list of the U.S. Attorney. In larger districts, U.S. Attorney releases are often left in a press room to be picked up by courthouse reporters. Media markets that target specific industry, occupation or geographical coverage may be overlooked. The DCM should work with CI management to assist notifying these markets of the legal action.
  16. At the request of the U. S. Attorney, the IRS district office will assist with the distribution of releases to the news media whether it is released jointly or only attributable to the U.S. Attorney's Office. News releases which are jointly attributable to the Service and the U.S. Attorney may be printed on IRS masthead.
  17. Absent strategic or legal limitations, each legal action on a CI investigation should be the subject of a press release. If the U.S. Attorney's office is not issuing a release, then it is incumbent on CI and the IRS DCM to ensure that an appropriate release is drafted, reviewed, and distributed to the appropriate media outlets.
  18. Any disclosure of return information under this provision is made pursuant to the "public record exception" to IRC 6103. It must be noted that this exception has not been adopted in all the Circuits and has been rejected in the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia); Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming); and Fifth Circuit (Louisiana, Mississippi, Texas).

[9.3] 2.10.1.2  (3-19-99)
Personal Public Appearance

  1. Approval must be obtained from the DCM office before personally appearing in public on behalf of CI or IRS.

[9.3] 2.10.1.2.1  (3-19-99)
Press Conference

  1. Designated Service officials may participate in press conferences at the invitation of the U.S. Attorney. See 2.4.2(2).0

[9.3] 2.10.2  (3-19-99)
Tracking Publicity and Post Publicity Procedures

  1. Tracking resulting investigation publicity is the responsibility of all CI employees but primarily rests with the investigation agent and manager. The special agent should clip all news articles and forward them to the DCM through the Chief's office. A copy of the news article should also be faxed to the Headquarters (HQ) CI Communications Office. News stories covered by radio or TV should be documented in writing and also forwarded through the Chief to the DCM and faxed to HQ-CI Communications Office.
  2. Update the Form 4930, item #69, Media Coverage Code to reflect your results. The Criminal Investigation Management Information System (CIMIS) codes are:
    • 1 Print Material.
    • 12 Print & Radio.
    • 13 Print & Television.
    • 2 Radio.
    • 23 Radio & Television.
    • 3 Television.
    • 4 All of the above.
  3. Prepare a copy of the news release on Form 3989, CI-News Clippings, (Exhibit 9.3.2-3) and fax it to CI Headquarters Internal/External Communications Office.
Exhibit [9.3] 2-1  (03/19/99)
Department of Justice 28 cfr, Chapter 1 Section 50.2 Release of Information by Personnel of the Department of Justice Relating to Criminal and Civil Proceedings
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(a) General
(1) The availability to news media of information in criminal and civil cases is a matter which has become increasingly a subject of concern in the administration of justice. The purpose of this statement is to formulate specific guidelines for the release of such information by personnel of the Department of Justice.
(2) While the release of information for the purpose of influencing a trial is, of course, always improper, there are valid reasons for making available to the public information about the administration of the law. The task of striking a fair balance between the protection of individuals accused of crime or involved in civil proceedings with the government and public understanding of the problems of controlling crime and administering government depends largely on the exercise of sound judgment by those responsible for administering the law and by representatives of the press and other media.
(3) Inasmuch as the Department of Justice has generally fulfilled its responsibilities with awareness and understanding of the competing needs in this area, this statement, to a considerable extent, reflects and formalizes the standards to which representatives of the Department have adhered in the past. Nonetheless, it will be helpful in ensuring uniformity of practice to set forth the following guidelines for all personnel of the Department of Justice.
(4) Because of the difficulty and importance of the questions they raise, it is felt that some portions of the matters covered by this statement, such as the authorization to make available Federal conviction records and a description of items seized at the time of arrest, should be the subject of continuing review and consideration by the Department on the basis of experience and suggestions from those within and outside the Department.
(b) Guidelines to criminal actions
(1) These guidelines shall apply to the release of information to news media from the time a person is the subject of a criminal investigation until any proceeding resulting from such an investigation has been terminated by trial or otherwise.
(2) At no time shall personnel of the Department of Justice furnish any statement or information for the purpose of influencing the outcome of a defendant's trial, nor shall personnel of the Department furnish any statement or information which could reasonably be expected to be disseminated by means of public communications, if such a statement or information may reasonably be expected to influence the outcome of a pending future trial.
(3) Personnel of the Department of Justice, subject to specific limitations imposed by law or court rule or order, may make public the following information:
(i) The defendant's name, age, residence, employment, marital status, and similar background information.
(ii) The substance or text of the charge, such as a complaint, indictment, or information.
(iii) The identity of the investigating and/or arresting agency and the length or scope of an investigation.
(iv) The circumstances immediately surrounding an arrest, including the time and place of arrest, resistance, pursuit, possession and use of weapons, and a description of physical items seized at the time of arrest.
Disclosure should include only incontrovertible, factual matters, and should not include subjective observations. In addition, where background information or information relating to the circumstances of an arrest or investigation would be highly prejudicial or where the release thereof would serve no law enforcement function, such information should not be made public.
(4) Personnel of the Department shall not disseminate any information concerning a defendant's prior criminal records.
(5) Because of the particular danger or prejudice resulting from statements in the period approaching and during trial, they ought strenuously to be avoided during that period. Any such statement or release shall be made only on the infrequent occasion when circumstances absolutely demand a disclosure of information and shall include only information which is clearly not prejudicial.
(6) The release of certain types of information generally tends to create dangers of prejudice without serving a significant law enforcement function. Therefore, personnel of the Department should refrain from making available the following:
(i) Observations about a defendant's character.
(ii) Statements, admissions, confessions, or alibis attributable to a defendant, or the refusal or failure of the accused to make a statement.
(iii) Reference to investigative procedures such as fingerprints, polygraph examinations, ballistics tests, or laboratory tests, or to the refusal by the defendant to submit to such tests or examinations.
(iv) Statements concerning the identity, testimony, or credibility of prospective witnesses.
(v) Statements concerning evidence or argument in the case, whether or not it is anticipated that such evidence or argument will be used at trial.
(vi) Any opinion as to the accuser's guilt, or the possibility of a plea of guilty to the offense charged, or the possibility of a plea to a lesser offense.
(7) Personnel of the Department of Justice should take no action to encourage or assist news media in photographing or televising a defendant or accused person being held or transported in Federal custody. Departmental representatives should not make available photographs of a defendant unless a law enforcement function is served thereby.
(8) This statement of policy is not intended to restrict the release of information concerning a defendant who is a fugitive from justice.
(9) Since the purpose of this statement is to set forth generally applicable guidelines, there will, of course, be situations in which it will limit the release of information which would not be prejudicial under the particular circumstances. If a representative of the Department believes that in the interest of the fair administration of justice and the law enforcement process information beyond these guidelines should be released, in a particular case, he shall request the permission of the Attorney General or the Deputy Attorney General to do so.
(c) Guidelines to civil actions
Personnel of the Department of Justice associated with a civil action shall not during its investigation or litigation make or participate in making an extra judicial statement, other than a quotation from or reference to public records, which a reasonable person would expect to be disseminated by means of public communication, if there is a reasonable likelihood that such dissemination will interfere with a fair trial and which relates to:
(1) Evidence regarding the occurrence or transaction involved.
(2) The character, credibility, or criminal records of a party, witness, or prospective witness.
(3) The performance or results of any examinations or tests or the refusal or failure of a party to submit to such.
(4) An opinion as to the merits of the claims or defenses of a party, except as required by law or administrative rule.
(5) Any other matter reasonably likely to interfere with a fair trial of the action.
[Order No. 469-71, 36 FR 21028, Nov. 3, 1971, as amended by Order No. 602-75, 40 FG 22119, May 20, 1975]
Exhibit [9.3] 2-2  (03/19/99)
Title 1, United States Attorneys' Manual, Media Relations, Dated October 1, 1988
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MEDIA POLICY
I. PURPOSE
The purpose of this policy statement is to establish specific guidelines consistent with the provisions of 28 CFR 50.2 governing the release of information relating to criminal and civil cases and matters by all components (FBI, DEA, INS, BOP, USMS, USAO, and DOJ divisions) and personnel of the Department of Justice. These guidelines are: 1) fully consistent with the underlying standards set forth in this statement and with 28 CFR 50.2; 2) in addition to any other general requirements relating to this issue; 3) intended for internal guidance only; and 4) do not create any rights enforceable in law or otherwise in any party.
II. GENERAL PRINCIPLES
A. Interests Must Be Balanced
These guidelines recognize three principle interests that must be balanced: the right of the public to know; an individual's right to a fair trial; and the government's ability to effectively enforce the administration of justice.
1. Need for confidentiality
Careful weight must be given in each case to protecting the rights of victims and litigants as well as the protection of the life and safety of other parties and witnesses. To this end, the Courts and Congress have recognized the need for limited confidentiality in:
a. On-going operations and investigations;
b. Grand jury and tax matters;
c. Certain investigative techniques; and
d. Other matters protected by the law.
2. Need for Free Press and Public Trial
Likewise, careful weight must be given in each case to the constitutional requirements of a free press and public trials as well as the right of the people in a constitutional democracy to have access to information about the conduct of law enforcement officers, prosecutors, and courts, consistent with the individual rights of the accused. Further, recognition should be given to the needs of public safety, the apprehension of fugitives, and the rights of the public to be informed on matters that can affect enactment or enforcement of public laws or the development or change of public policy.
These principles must be evaluated in each case and must involve a fair degree of discretion and the exercise of sound judgment, as every possibility cannot be predicted and covered by written policy statement.
III. AUTHORITY FOR MEDIA RELATIONS
A. General Responsibility
Final responsibility for all matters involving the news media and the Department of Justice is vested in the Director of Office of Policy and Communications (OPC) who will designate principal points of contact within the Office of Public Affairs, a component of OPC. The Attorney General is to be kept fully informed of appropriate matters at all times.
Responsibility for all matters involving the local media is vested in the U.S. Attorney.
B. Designation of Media Representative
Each U.S. Attorney's office and each field office of the various components of the Department shall designate one or more persons to act as a point of contact on matters pertaining to the media.
In the U.S. Attorneys' offices or field offices where available personnel resources do not permit the assignment of a full-time point of contact for the media, these responsibilities should be assigned to a clearly identified individual. (This, of course, should be the U.S. Attorney or field office head).
IV. COORDINATION WITH THE OFFICE OF POLICY AND COMMUNICATION
A. Department of Justice Components
The public affairs officers at the headquarters level of the Federal Bureau of Investigation, Drug Enforcement Administration, Immigration and Naturalization Service, Bureau of Prisons, United States Marshals Service, Office of Justice Programs, and Community Relations Service are responsible for coordinating their news media effort with the Director of OPC.
B. U.S. Attorneys
Recognizing that each of the 93 U.S. Attorneys will exercise independent discretion as to matters affecting their own districts, the U.S. Attorneys are responsible for coordinating their news media efforts with the Director of OPC in cases that transcend their immediate district or are of national importance (See IV.C, below.)
C. Procedures to Coordinate with OPC
In order to promote coordination with the OPC, all components of the Department shall take all reasonable steps to insure compliance with the following:
1. International/National/Major Regional News
As far in advance as possible, OPC should be informed about any issue that might attract international, national, or major regional media interest. However, the OPC should be alerted not to comment or disseminate any information to the media concerning such issues without first consulting with the U.S. Attorney.
2. News Conferences
Prior coordination with OPC is required of news conferences of national significance.
3. Requests from National Media Representatives
(TV, Radio Wire Service, Magazines, Newspapers)
OPC should be informed immediately of all requests from national media organizations, including the television and radio programs (such as the nightly news, Good Morning America, Meet the Press and Sixty Minutes), national wire services, national news magazines and papers (such as the New York Times, USA Today, and the Wall Street Journal) regarding in-depth stories and matters affecting the Department of Justice, or matters of national significance.
4. Media Coverage Affecting DOJ
When available, press clippings and radio/television tapes involving matters of significance should be forward to OPC.
5. Comments on Specific Issues (i.e., New Policies, Legislative Proposals, Budget)
OPC should be consulted for guidance prior to commenting on new policies and initiatives, legislative proposals or budgetary issues of the Department. This should not be interpreted to preclude recitation of existing well-established Departmental policies or approved budgets.
V. COORDINATION WITH THE UNITED STATES ATTORNEYS
A. In instances where OPC or the headquarters of any division, component, or agency of the Department issues a news release or conducts a news conference which may affect an office or the U.S. Attorney, such division, component, or agency will coordinate that effort with the appropriate U.S. Attorney.
B. In instances where local field officers of any division or component plans to issue a news release, schedule a news conference or make contact with a member of the media relating to any case or matter which may be prosecuted by the U.S. Attorney's office, such release, scheduling of a news conference, or other media contact shall be approved by the U.S. Attorney.
VI. RELEASE OF INFORMATION IN CRIMINAL AND CIVIL MATTERS
The following policies shall apply to the release of information relating to all criminal and civil matters by components and personnel of the Department of Justice to the news media.
1. Non-Disclosure of Information
At no time shall any component or personnel of the Department of Justice furnish any statement of information that he or she knows or reasonably should know will have a substantial likelihood of materially prejudicing an adjudicative proceeding.
2. Disclosable Information
Department personnel, subject to specific limitations imposed by law or court rule or order and consistent with the provisions of these guidelines, may make public the following information in any criminal case in which charges have been brought:
a. The defendant's name, age, residence, employment, marital status, and similar background information;
b. The substance of the charge, limited to that contained in the complaint, indictment, information, or other public documents;
c. The identity of the investigating and/or arresting agency and the length and scope of an investigation;
d. The circumstances immediately surrounding an arrest, including the time and place of arrest, resistance, pursuit, possession and use of weapons, and a description of physical items seized at the time of arrest. Any such disclosures shall not include subjective observations; and
e. In the interest of furthering law enforcement goals, the public policy significance of a case may be discussed by the appropriate U.S. Attorney or Assistant Attorney General.
In civil cases, Department personnel may release similar identification material regarding defendants, the concerned government agency or program, a short statement of the claim, and the government's interest.
3. Disclosure of Information Concerning Ongoing Investigations
a. Except as provided in subparagraph (b) of this paragraph, components and personnel of the Department shall not respond to questions about the existence of an ongoing investigation or comments on its nature or progress, including such things as the issuance or serving of a subpoena, prior to the public filing of the document.
b. In matters that have already received substantial publicity, or about which the community needs to be reassured that the appropriate law enforcement agency is investigating the incident, or where release of information is necessary to protect the public interest, safety, or welfare, comments about or confirmation of an ongoing investigation may need to be made. In these unusual circumstances, the involved investigative agency will consult and obtain approval from the U.S. Attorney or Department Division handling the matter prior to disseminating any information to the media.
4. Disclosure of Information Concerning Person's Prior Criminal Record
a. Personnel of the Department shall not disseminate to the media any information concerning a defendant's or subject's prior criminal record either during an investigation or at a trial. However, in certain extraordinary situations such as fugitives or in extradition cases, departmental personnel may confirm the identity of defendants or subject and the offense or offenses. Where a prior conviction is an element of the current charge, such as in the case of a felon in possession of a firearm, departmental personnel may confirm the identity of the defendant and the general nature of the prior charge where such information is part of the public record in the case at issue.
5. Concerns of Prejudice
Because the release of certain types of information could tend to prejudice an adjudicative proceeding, Department personnel should refrain from making available the following:
a. Observations about a defendant's character;
b. Statements, admissions, confessions, or alibis attributable to a defendant, or the refusal or failure of the accused to make a statement;
c. Reference to investigative procedures, such as fingerprints, polygraph examinations, ballistic tests, or forensic services, including DNA testing, or to the refusal by the defendant to submit to such tests or examinations;
d. Statements concerning the identity, testimony, or credibility of prospective witnesses;
e. Statements concerning evidence or argument in the case, whether or not it is anticipated that such evidence or argument will be used at trial;
f. Any opinion as to the defendant's guilt, or the possibility of a plea of guilty to the offense charged, or the possibility of a plea of a lesser offense.
VII. ASSISTING THE NEWS MEDIA
In cases in which a search warrant or arrest warrant is to be executed, no advance information will be provided to the news media about actions to be taken by law enforcement personnel, nor shall media representatives be solicited or invited to be present. This prohibition will also apply to operations in preparation for the execution of warrants, and to any multi-agency action in which Department personnel participate.
If news media representatives are present, Justice Department personnel may request them to withdraw voluntarily if their presence puts the operation or the safety of individuals in jeopardy. If the news media declines to withdraw, Department personnel should consider canceling the action if that is a practical alternative.
Exceptions to the above policy may be granted in extraordinary circumstances by the Office of Public Affairs.
VIII. FREEDOM OF INFORMATION ACT (FOIA)
Nothing contained herein is intended to control access to Department of Justice records which are publicly available under provisions of the Freedom of Information Act (FOIA).
(28 U.S.C 509) [Order No. 469-71, 367 F.21028, No. 3, 1971, Amended by Order No. 602-75, 40 FR 22119, May 20, 1975)

Exhibit [9.3] 2-3  (03/19/99)
Criminal Investigation --News Clipping

Internal Revenue Manual  

Hndbk. 9.3 Chap. 2 Publicity and Internal Communications

  (3-19-99)


05/02/2001 14:29:43 EST