Contents

• [9.9] 8.1 Overview

• [9.9] 8.2 Investigation Identification
  • [9.9] 8.2.1 Item 29, Violation Under Investigation Principal/Other
  • [9.9] 8.2.2 Item 30, Tax Periods Under Investigation Periods/Form Number
  • [9.9] 8.2.3 Item 31, Provable Money Laundering Transactions
  • [9.9] 8.2.4 Item 32, Money Laundering/Currency Violations
    • [9.9] 8.2.4.1 Violation
    • [9.9] 8.2.4.2 Form
    • [9.9] 8.2.4.3 Scheme
  • [9.9] 8.2.5 Item 33, Fugitive/Arrest

[9.9] 8.1  (09-16-1998)
Overview

1. This chapter describes the information needed to complete items 29 through 33 of Section IV, Form 4930, for input into the Criminal Investigation Management Information System (CIMIS).

[9.9] 8.2  (09-16-1998)
Investigation Identification

1. The following items contain the various codes and other information necessary to properly complete items 29 through 33 of Form 4930.

[9.9] 8.2.1  (07-29-1999)
Item 29, Violation Under Investigation Principal/Other

1. Principal Violation (P/S/SSI): This is a mandatory field for Primary Investigations, Subject Criminal Investigations, and Subject Seizure Investigations. Enter the title number and principal statute section that the individual/entity is alleged to have violated. For Subject Seizure Investigations only, enter Title 18-981, Title 18-982, Title 18-984, Title 26-7302, or Title 21-881. Do not enter these violations on Subject Criminal Investigations.
   1. If the principal violation is any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency Violations."
   2. If the Subject Seizure Investigation is the result of any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency
      Violations."
2. Other Violations (P/S/SSI): Enter the title number and secondary statute section(s) the individual/entity is to have violated. The system will maintain a record of all entries in this multiple field. If the secondary violation is any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency Violations."
3. Violation Format Examples: Enter "26-7201" representing Title 26, U.S.C., Section 7201; enter "26-72061" , representing Title 26 U.S.C., Section 7206(1); or, enter "18-1956A1AII" , representing Title 18, U.S.C., Section 1956(a)(1)(A)(ii). Do not enter parentheses. A detailed list and description of Title 26, Title 18, and Title 31 violations special agents investigate are located in IRM 9781, Handbook for Special Agents, text 221, text 222, and text 560, respectively. A Title 18 U.S.C. 371 violation should be entered according to the related violation, as follows:

Violations that are within the investigative jurisdiction of Criminal Investigation are cited and summarized below:

[9.9] 8.2.2  (09-16-1998)
Item 30, Tax Periods Under Investigation Periods/Form Number

1. Item 30 "Tax Periods Under Investigation" Periods/Form Number (P/S): Enter for Primary Investigations and Subject Criminal Investigations, if applicable. Enter the period(s) under investigation for IRS violation only and the tax form, i.e., 1040, 1120S, 941. Tax periods use (YYMM) format, i.e., 1985 should be entered as "8512" ; quarter ending September 30, 1985, should be entered as "8509." The system will maintain a record of all entries in this multiple field.

[9.9] 8.2.3  (09-16-1998)
Item 31, Provable Money Laundering Transactions

1. Item 31 "Provable Money Laundering Transactions" (s): Enter only for subject criminal investigations of Title 18 USC Section 1956 and/or 1957 at the time of prosecution recommendation. Enter the total amount for transactions that are indictable or that could be cited as similar "relevant conduct" as set forth by the Federal Sentencing Guidelines. USE ONLY WHOLE AMOUNTS (i.e., 153,243.16 as "$153243" ).

[9.9] 8.2.4  (09-16-1998)
Item 32, Money Laundering/Currency Violations

1. Item 32 "Money Laundering/Currency Violations" (g/p/s/ssi): Enter for General Investigations, Primary Investigations, Subject Criminal Investigations, and Subject Seizure Investigations involving alleged money laundering/currency crimes. Entries are required in Violation, Form Code, and Scheme Code. The system will maintain a record of all entries in this multiple field.

[9.9] 8.2.4.1  (09-16-1998)
Violation

1. Violation: Enter the Money Laundering/Currency title number and statute section(s) that the subject of the investigation is alleged to have violated. For example, enter "31-5324A1" representing Title 31, U.S.C., Section 5324(a)(1); enter "26-7201" representing Title 26, U.S.C., Section 7201; enter "26-72061" , representing Title 26, U.S.C., Section 7206(1); or, enter "18-1956A1AII" , representing Title 18, U.S.C., Section 1956(a)(1)(A)(ii). Do not enter parentheses.

[9.9] 8.2.4.2  (09-16-1998)
Form

1. Form: Enter the two digit code from the list below that identifies the applicable form(s) involved with this investigation; if no form is involved use code 56:

[9.9] 8.2.4.3  (09-16-1998)
Scheme

1. Scheme: Enter the two digit code from the list below that identifies the industry in which the violation occurred:

[9.9] 8.2.5  (09-16-1998)
Item 33, Fugitive/Arrest

1. Item 33 "Fugitive/Arrest" (s): Enter for Subject Criminal Investigation only. The system will maintain a record of all entries in this multiple field.
   1. "Fugitive Date." Enter the date the subject is declared a fugitive for violations enforced by the Internal Revenue Service. Refer to CI Handbook 9.11 Chapter 2. A fugitive is defined as a person against whom some form of criminal action has been taken, i.e., an indictment has been returned or an information has been filed, or a conviction, and who has fled the jurisdiction to escape prosecution or to avoid serving a sentence. This is a temporary code to be used only while the subject is in fugitive status. (CIMIS terminal operators use code 60 for fugitive).
   2. "Arrest Date." Enter the date the subject was arrested and indicate if CI performed the arrest. (CIMIS terminal operator use code 61 for arrests).