7 August 2001

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

Handbook 9.9
Criminal Investigation Management Information System (CIMIS)


Chapter 3
Investigations

Contents

[9.9] 3.1  (09-16-1998)
OVERVIEW

  1. This chapter will give a brief overview of the four types of investigations and some of the unique attributes of each as it relates to the Criminal Investigation Management Information System (CIMIS). The investigative types are General Investigations (GI), Primary Investigations (PI), Subject Criminal Investigations (SCI) and Subject Seizure Investigations (SSI). See Handbook 9.4 Chapter 1 for a detailed explanation of the investigations and their authorized activities.

[9.9] 3.2  (09-16-1998)
GENERAL INVESTIGATIONS

  1. A General Investigation (GI) is a study, survey, or canvassing activity on a number of individuals or entities within categories such as occupation or industry. The identifying category of a GI could also be a business entity whose officers or partners are either known or unknown or a group of individuals involved in a crime or activity which links them together. A GI is initiated to identify noncompliance with the laws enforced by the Internal Revenue Service (IRS) within a group.
  2. In addition to the Investigative General Investigations, GIs are also used to characterize three situations referred to as Specialized General Investigations. These Specialized Generals function as a repository for the time expended on their respective activities. No PIs or SCIs will be related to Specialized General Investigations. The specialized Generals are as follows;
    1. Liaison Contacts.
    2. Sub Programs.
    3. Imprest Funds.

[9.9] 3.2.1  (09-16-1998)
Liaison Contacts

  1. Liaison contacts are efforts made to keep lines of communication flowing among federal, state, and local law enforcement agencies. Liaison contacts include multi-agency task forces which do not involve specific investigations, i.e., Financial Investigative Task Forces (FITF).

[9.9] 3.2.1.1  (09-16-1998)
CIMIS Entries--
Liaison GIs

  1. The following CIMIS entries should be noted in GIs involving liaison contacts:
    1. Item 06, "Name," the particular program area involved followed by the word "Liaison."
    2. Item 13, "CI Program Number," the appropriate CIP code.
    3. Item 15, "Industry," code 699.
    4. Item 16, "Occupation," code 990.
    5. Item 17, "Illegal Activity," code 990.

[9.9] 3.2.2  (09-16-1998)
Sub Programs

  1. This type of GI should be initiated when a district participates in a particular program area, i.e., Questionable Refund Program, etc. Generally, only time on those investigative efforts that are a general nature should be charged to this type of GI. The district coordinator for the programs will be the primary special agent charging time to these GIs; however, other special agents may charge time when appropriate.

[9.9] 3.2.2.1  (09-16-1998)
CIMIS Entries--
Sub Program GIs

  1. The following CIMIS entries should be noted in GIs involving sub program GIs.
    1. Item 13, "CI Program Number," the appropriate CIP code.
    2. Item 15, "Industry," code 699.
    3. Item 16, "Occupation," code 990.
    4. Item 17, "Illegal Activity," code 990.

[9.9] 3.2.3  (09-16-1998)
Imprest Fund

  1. Specialized General Investigations are initiated for authorized imprest funds purposes. Examples of imprest fund GIs are as follows:
    1. Undercover agent maintenance activities.
    2. Contact agent maintenance activities.
    3. "Special use vehicle(s)" or surveillance van(s).

[9.9] 3.2.3.1  (09-16-1998)
CIMIS Entries--
Imprest Fund GIs

  1. The following CIMIS entries should be noted in imprest fund GIs:
    1. Item 06, "Name" followed by the word "Cover," should be used for the maintenance of cover documents for undercover agents, with an identifier known to the particular Criminal Investigation (CI) office, e.g., the individual's initials or some sort of number.
    2. Item 06, "Name," followed by the words "Contact Agent," should be used for the maintenance of cover documents for contact agents, with an identifier known to the particular CI office, e.g., the individual's initials or some sort of number.
    3. Item 06, "Name," followed by the words surveillance van or special use vehicle, whichever is appropriate.
    4. Item 13, "CI Program Number," the appropriate CIP code.
    5. Item 15, "Industry," code 699.
    6. Item 16, "Occupation," code 990.
    7. Item 17, "Illegal Activity," code 990.

[9.9] 3.3  (09-16-1998)
PRIMARY INVESTIGATIONS and THEIR ASSOCIATED IDENTITIES

  1. A Primary Investigation (PI) is initiated when an individual allegedly is in noncompliance with the laws enforced by the IRS and may have prosecution potential.
  2. PIs are also numbered for:
    1. A group of individuals involved in a scheme allegedly in noncompliance with the laws enforced by the IRS who may have prosecution potential.
    2. A business entity whose responsible officer(s), or partners (known or unknown) allegedly are in noncompliance with the laws enforced by the IRS and which may have prosecution potential.
    3. The evaluation of criminal fraud referrals from Examination, Collection, or Employee Plans and Exempt Organizations.
    4. The evaluation of grand jury requests from the U.S. Attorney's office.
    5. The evaluation of information items received in the district and identified for further development.
    6. Information items from the Chief, Criminal Investigation Branch, deemed worthy of evaluation.
    7. Direct referrals to Examination or Collection.
    8. Questionable Refund PIs by Criminal Investigation Branch at the Service Center when they are forwarded for district evaluation.
  3. When a PI is spun out of a GI, frequently, a PI and SCI are numbered simultaneously. Therefore, if more than one SCI is being initiated as part of a scheme or group, they should be linked to the PI of the leader of such scheme or group.

[9.9] 3.3.1  (07-21-1999)
Associated Identities

  1. Associated identities (AI) are entered into CIMIS and linked to Primary Investigations when individuals or entities have a nexus to a scheme of alleged non-compliance identified in the Primary Investigation and the roles of the associated individuals or entities are yet to be determined.
  2. All associated entities will be entered into CIMIS from a completed Form 4930 A, Criminal Investigation Associate Identity report (See Exhibit 9.9.1-3). The following entries should be included:
    1. Item 01, Primary Investigation Number.
    2. Item 02, Gender Code.
    3. Item 03, Taxpayer Identification Number (TIN).
    4. Item 04, Date of Birth.
    5. Item 05, Name.
    6. Item 06, Address.
    7. Item 07, City.
    8. Item 08, State.
    9. Item 09, Zip Code.

[9.9] 3.4  (09-16-1998)
SUBJECT INVESTIGATIONS

  1. A Subject Criminal Investigation is an individual or entity alleged to be in noncompliance with the laws enforced by the IRS and having prosecution potential.
  2. Once it has been determined that the subject of a PI has prosecution potential, an SCI will be initiated. Therefore, more than one SCI may be associated with a PI.

[9.9] 3.5  (09-16-1998)
SUBJECT SEIZURE INVESTIGATIONS

  1. In order to capture time on criminal or civil seizure actions (Title 18-981, Title 18-982, Title 18-984, Title 26-7302 and Title 21-881), separate Subject Seizure Investigations (SSI) will be initiated apart from existing SCIs. If no PI exists, a PI has to be initiated prior to a Subject Seizure Investigation being initiated. Only one SSI is numbered for a specific target. Do not number an SSI for each location or for each asset relating to the specific target.

[9.9] 3.6  (07-21-1999)
RELATIONSHIP OF THE GENERAL, PRIMARY AND SUBJECT INVESTIGATIONS

  1. A GI, initially will have no direct association to any PI. PIs will only be linked to a GI if it is a direct result of the GI or the direct result of a PI already associated with a GI.
  2. An individual identified during a GI may be numbered as a PI if the information warrants additional investigation outside the scope of activities authorized by a GI and may have prosecution potential. Frequently, an individual identified in a GI will result in a PI and SCI being initiated simultaneously when the investigation has criminal prosecution potential.
  3. When a GI is numbered (other than the Specialized Generals), it may lead to multiple SIs. In such situations, if multiple SCIs are initiated, only one PI should be numbered and it should be the leader of the organization or activity.
  4. PIs and SCIs are linked to the GI emanated. PIs can only be changed to another GI to correct the investigation relationship. This change must have the approval of the Group Manager. The relationship of a closed investigation can only be changed by Headquarters (CIMIS hotline).
  5. PIs may or may not be associated to GIs.
  6. A PI must be initiated prior to initiating an SCI or an SSI.
  7. PIs may have more than one SCI associated to them. If there is more than one subject being initiated that is part of a scheme or group, each subject should be linked to the primary of the leader of such scheme or group.
  8. AIs can be linked to one or more PIs.
  9. Subject Criminal Investigations must always be associated to a PI. SCIs can be changed to another PI to correct the investigation relationship. This change must have the approval of the Group Manager. The relationship of a closed investigation can only be changed by Headquarters (CIMIS hotline).
  10. Subject Seizure Investigations must always be associated to a PI. Subject Seizure Investigations may be changed to another PI to correct the investigation relationship. This change must have the approval of the Group Manager. The relationship of a closed investigation can only be changed by Headquarters (CIMIS hotline).
  11. The numbers for the CI hotline are as follows:
    • (202) 622-4260
    • (202) 622-5146 (Fax)

[9.9] 3.6.1  (09-16-1998)
Ownership of the GI, PI, SCI, and SSI

  1. GI ownership will always be the district office that initiated the investigation. Ownership can never be transferred or changed.
  2. PI ownership will always be the district office that initiated the investigation. Ownership can never be transferred.
  3. Subject Criminal Investigation ownership may or may not be that of the district office that initiated the investigation. Subject Criminal Investigation ownership can only be changed by transferring the investigation from the owning district to another district. However, this may not be done until approved by both Chiefs of the districts involved. A Subject Criminal Investigation and the PI to which it is associated may or may not have the same owner. Headquarters (CIMIS hotline) must be contacted to perform the transfer of the investigation.
  4. SSI ownership may or may not be that of the district office that initiated the investigation. SSI ownership can only be changed by transferring the investigation from the owner district to another district. However, this may not be done until approved by both Chiefs of the districts involved. An SSI and the PI to which it is associated may or may not have the same owner. Headquarters (CIMIS hotline) must be contacted to perform the transfer of the investigation.
  5. The numbers for the CIMIS hotline are listed above in 9.9.3.6.

[9.9] 3.6.2  (09-16-1998)
Closing the GI, PI, SCI, and SSI

  1. A GIs may be closed at any time.
  2. A PI can be closed when,
    1. All associated Subject Criminal Investigations and Subject Seizure Investigations are closed and there will be no further development of individuals/entities.
    2. All SCIs of a PI have changed or been transferred to another PI.
    3. The PI did not warrant an SCI.
  3. A Subject Criminal Investigation may be closed at any time the SCI is discontinued or otherwise closed.
  4. A Subject Seizure Investigation can be closed only when one of the following actions occurs:
    1. All of the assets seized have been disposed of.
    2. No assets were seized and no further action will be taken.
    3. The Subject Seizure Investigation was initiated to charge time assisting another agency's seizure investigation.
    4. No more time will be charged to the investigation.

Internal Revenue Manual  

Hndbk. 9.9 Chap. 3 Investigations

  (09-16-1998)


05/02/2001 14:30:15 EST