Handbook 9.9
Criminal Investigation Management Information System (CIMIS)


Chapter 1
Employee CIMIS Responsibilities and Procedures

Contents

[9.9] 1.1  (09-16-1998)
OVERVIEW

  1. This chapter is designed to describe the Criminal Investigation Management Information System (CIMIS) database, its input documents, and the responsibilities and duties of various CI employees to ensure that the database contains accurate and timely information.

[9.9] 1.2  (09-16-1998)
DESCRIPTION

  1. CIMIS is a database that tracks the status and progress of criminal investigations and the time expended by special agents. It is also used as a management tool that provides the basis for decisions of both local and national scope.

[9.9] 1.3  (08-06-1999)
INPUT DOCUMENTS

  1. A Form 4930, Criminal Investigation Division General/Primary/Subject Investigation Report, and Form 4930A, Criminal Investigation Associate Identity Report are the documents the CIMIS operator uses to initiate or update an investigation on the CIMIS database see Exhibits 9.9.1-1, 9.9.1-2, and 9.9.1-3. The Criminal Investigation Monthly Activity Report, Form 5043, see Exhibit 9.9.13-1 in Handbook 9.9 Chapter 13, is used to input special agents' time onto the system.

[9.9] 1.4  (09-16-1998)
PROCEDURES AND RESPONSIBILITIES OF CI EMPLOYEES

  1. Forms 4930 and 4930A should be prepared, approved, and forwarded to the CIMIS terminal operator for data input on the same day the investigative action takes place. Form 5043 should be approved and available for input the first or second workday of the calendar month. The responsibility for the accuracy of the database rests with each Criminal Investigation (CI) employee. The following subsections describe those procedures and responsibilities.

[9.9] 1.4.1  (09-16-1998)
Special Agents

  1. Special agents are responsible for the preparation of the Forms 4930 and 4930A when an investigative action takes place and should immediately submit it to their Group Managers for review or approval. (See Exhibits 9.9.1-1 and 9.9.1-2.) The Form 5043 (Exhibit 9.9.13-1) should be prepared on the first workday of each month and submitted to their Group Managers for signature.
  2. When special agents submit a Form 4930 for any General Investigation (GI), Item 12 of the form, Allegation of Non-Compliance, should contain a brief summary of the purpose or scope of the investigation. In an attachment the following information should be provided in detail:
    1. The purpose of the GI, including existing allegations or indications of noncompliance such as informants' communications, previous Subject Criminal Investigations (SCI) or referrals from other division, etc.
    2. The scope of the GI, including anticipated contacts to be made outside the Service, other than those permitted in the Internal Revenue Manual (IRM).
    3. The type of information to be gathered with a statement as to the availability of the records to be gathered.
  3. If the original scope or purpose of the GI is expanded, the expansion should be authorized in writing.

[9.9] 1.4.2  (09-16-1998)
Group Managers

  1. Group Managers are responsible for establishing employee access to the live database as outlined in Chapter 2.
  2. Group Managers review and initial all Forms 4930 and 4930 A. If the form is to initiate an investigation on the CIMIS database, the form is forwarded to the Chief for approval. (The authority to approve the initiation of Primary Investigations (PIs) except for money laundering investigations can be delegated through local delegation orders to the Branch Chief or Group Manager. The authority to approve Subject Criminal Investigations (SCI) or subject Seizure Investigations (SSI) can not be redelegated to the Group Manager.)
  3. Group Managers are to review all Discontinued Investigations. They have the authority to approve discontinued PIs, if they have been delegated the authority to approve the PI in their district. Group Managers are not authorized to Discontinue GIs, SCIs, SSIs, or a PI if it involves a money laundering violation.
  4. Group Managers have the authority to approve discontinued PIs that have been evaluated in their group and which were originally numbered as a PI in the Criminal Investigation Branch (CIB) at the Service Center.
  5. Group Managers approve the Monthly Activity reports.
  6. After the Forms 4930, 4930A and 5043 are appropriately approved, Group Managers give them to the CIMIS terminal operator for input.

[9.9] 1.4.3  (09-16-1998)
Branch Chiefs

  1. Branch Chiefs are to review and forward Forms 4930 which initiate investigations. (The authority to approve the initiation of PIs and SCIs, except those investigations of money laundering violations, can be delegated through local delegation orders to the Branch Chief or Group Manager.)
  2. Correspondingly Branch Chiefs have the authority to approve discontinued PIs or SCIs, if they have been delegated the authority to approve them in their district. Branch Chiefs are not authorized to Discontinue GIs, SSIs, or any SCIs or PIs if they involve money laundering
    violations.
  3. Group Managers are to review all Discontinue Investigations.

[9.9] 1.4.4  (09-16-1998)
Chiefs

  1. Chiefs approve and sign and date all initiating Forms 4930 for GIs, PIs, SCIs, and SSIs. The Chief's signature date is the authorized date of the investigation. The authority to approve PIs and SCIs may be redelegated except when a money laundering violation is concerned. See 1.4.2 and 1.4.3. The authority to approve GIs and SSIs cannot be redelegated.
  2. Investigations involving money laundering violations can only be approved by the Chief.
  3. Chiefs have the authority to authorize the discontinuance of all types of criminal investigations.
  4. It is the responsibility of Chiefs to ensure that investigations are numbered only on individuals and entities alleged to have violated statutes under the jurisdiction of the Internal Revenue Service (IRS).
  5. The Chief requests approval in writing from CI Headquarters for permission to initiate an investigation when an open investigation of an individual or entity already exists.
  6. The Chief is responsible to see that the Special Agent profile is accurate and updated as needed.

[9.9] 1.4.5  (09-16-1998)
District Directors

  1. District Directors must approve all GIs involving sensitive individuals and entities such as clergy, politicians, attorneys, and accountants.

[9.9] 1.4.6  (09-16-1998)
CIMIS Terminal Operators

  1. Terminal operators have the following duties and responsibilities;
    1. Return Forms 4930, 4930A, and 5043 to the originators if the forms do not have entries in the appropriate review and approval items.
    2. Input all data entered on Forms 4930, 4930A and 5043 which have the appropriate Group Manager's initials or signature into the CIMIS database. Forms 4930 and 4930A data should be input upon receipt. Form 5043 data should be input on the first or second workday of the following month.
    3. Record the system generated investigation number in Section I, Input Control Item C, on Form 4930, when the investigation is initiated. The investigation initiation date is the date the investigation is authorized: refer to Section IX, Criminal Investigation Approval, on the Form 4930.
    4. Initial all Forms 4930 in Section I, Input Control Item E, titled Operator upon completion of the data entry. On Forms 4930A and 5043 initial the block titled Operator Initials after entering the data.
    5. Enter the date the data was input into the system in Section I, Input Control Item F, on Form 4930 and in block titled Entry Date on Form 5043.
    6. Return Forms 4930 and 4930A after completion of the data entry to the appropriate person for retention in the investigation's administrative file.
    7. Return the 5043 upon completion of the data entry to the appropriate person for retention in the administrative files.
    8. Print the messages of the day and distribute to the Group Managers.

[9.9] 1.4.7  (09-16-1998)
CIMIS Hotline Staff

  1. The CIMIS hotline staff is available to answer questions in regard to the preparation and input of Forms 4930, 4930A, and 5043. The CIMIS hotline staff, as administrators, can make corrections and solve problems. Some CIMIS input is limited strictly to the CIMIS hotline staff. They are as follows:
    1. The relationship of a closed investigation to a GI or PI.
    2. The establishment or relocation of a group.
    3. The establishment or relocation of posts of duty (POD).
    4. The establishment or realignment of branches.
    5. The shutdown of a POD.
    6. The transfer of an SCI or SSI from one district to another. (This action must have the approval of both Chiefs involved in the transfer.)
    7. Number dual investigations. (The system will display a message to alert the CIMIS operator when initiating an investigation if an open investigation already exists on an individual or entity. CI Headquarters (CIMIS hotline), in coordination with CI Headquarters will assess the need for, and approve if appropriate, the dual
      investigation.)
  2. The numbers for the CI hotline are as follows:
    • (202) 622-4260
    • (202) 622-5146 (Fax)

Exhibit [9.9] 1-1  (08-06-1999)
Form 4930, Criminal Investigation Division General, Primary, Subject Investigation Report

Exhibit [9.9] 1-2  (08-06-1999)
Form 4930 (Conti.), Criminal Investigation Division General, Primary, Subject Investigation Report

Exhibit [9.9] 1-3  (08-06-1999)
Form 4930A, Criminal Investigation Associate Identity Report

Internal Revenue Manual  

Hndbk. 9.9 Chap. 1 Employee CIMIS Responsibilities and Procedures

  (09-16-1998)


05/02/2001 14:30:14 EST