Contents

• [9.11] 3.1 OVERVIEW

• [9.11] 3.2 TYPES OF CRIMINAL INVESTIGATION EQUIPMENT
  • [9.11] 3.2.1 Investigative Equipment
  • [9.11] 3.2.2 Investigative Accessories and Supplies

• [9.11] 3.3 EQUIPMENT MODELS AND EQUIPMENT NEEDS

• [9.11] 3.4 RESPONSIBILITIES FOR EQUIPMENT
  • [9.11] 3.4.1 Headquarters--CI
  • [9.11] 3.4.2 Area Offices Of CI
  • [9.11] 3.4.3 Chief, Criminal Investigation
  • [9.11] 3.4.4 Each Head of Office (Chief, Criminal Investigation Division, Director of Investigations and Assistant Commissioner (CI))
  • [9.11] 3.4.5 Property Officer
  • [9.11] 3.4.6 Special Responsibilities for Sensitive-Type Investigative Equipment

• [9.11] 3.5 ACQUIRING INVESTIGATIVE EQUIPMENT, ACCESSORIES, AND SUPPLIES
  • [9.11] 3.5.1 Purchases and Leases
  • [9.11] 3.5.2 No-Cost Acquisitions
    • [9.11] 3.5.2.1 Donated or In-Kind Gifts
    • [9.11] 3.5.2.2 Seized and Forfeited Assets Retained For Use By CI

• [9.11] 3.6 TRACKING INVESTIGATIVE EQUIPMENT, ACCESSORIES, AND SUPPLIES
  • [9.11] 3.6.1 Equipment Inventories

• [9.11] 3.7 OFFICIAL USE OF INVESTIGATIVE EQUIPMENT

• [9.11] 3.8 SECURITY OF INVESTIGATIVE EQUIPMENT AND OTHER PROPERTY
  • [9.11] 3.8.1 Security of Firearms And Ammunition

• [9.11] 3.9 DISPOSING OF EQUIPMENT
  • [9.11] 3.9.1 Lost, Stolen, Damaged, or Destroyed Property
  • [9.11] 3.9.2 Excess Property
  • [9.11] 3.9.3 Disposal Of Firearms

• [9.11] 3.10 INFORMATION UNIQUE TO SPECIFIC TYPES OF EQUIPMENT AND ITS USE
  • [9.11] 3.10.1 Use of Ballistic Vests During Enforcement Operations
  • [9.11] 3.10.2 Radio Communications Equipment
  • [9.11] 3.10.3 Government-Owned And Operated Vehicles
    • [9.11] 3.10.3.1 Government-
      Operated Automobiles
    • [9.11] 3.10.3.2 Luxury Vehicles
    • [9.11] 3.10.3.3 Surveillance Vans, Surveillance Automobiles, and Undercover Vehicles
    • [9.11] 3.10.3.4 Aircraft
  • [9.11] 3.10.4 Firearms
    • [9.11] 3.10.4.1 Ammunition
  • [9.11] 3.10.5 Enforcement Badges, Pocket Commissions And Credential Cases
    • [9.11] 3.10.5.1 Issuance and Use Of The Badge
    • [9.11] 3.10.5.2 Retention Of Enforcement Badge And Credentials
    • [9.11] 3.10.5.3 Credential Cases
  • Exhibit [9.11] 3-1 EQUIPMENT MODEL
  • Exhibit [9.11] 3-2 MEMORANDUM OF UNDERSTANDING BETWEEN ASSISTANT COMMISSIONER (CRIMINAL INVESTIGATION) ASSISTANT COMMISSIONER (FINANCE)/CONTROLLER ASSISTANT COMMISSIONER (HUMAN RESOURCES & SUPPORT) AND CHIEF INFORMATION OFFICER
  • Exhibit [9.11] 3-3 Special Agent Equipment Check Sheet
  • Exhibit [9.11] 3-4 Notification Letter To Detailed Employee

[9.11] 3.1  (09-20-1998)
OVERVIEW

1. In Fiscal Year (FY) 1994, CI, in accordance with the formation of a Centralized Financial System, agreed to assume purchasing and accounting responsibility for investigative equipment as well as investigative accessories and supplies. At that time, the automated CI Equipment Control System (CIECS) was put into effect.
2. This chapter deals with the overall topic of investigative equipment. CIECS and the tracking of investigative equipment is covered in Handbook 9.10, Chapter 1. This chapter discusses the topics as described in the following sections:
   1. Types of CI equipment.
   2. Equipment models and equipment needs.
   3. Responsibilities for equipment.
   4. Acquiring investigative equipment, accessories and supplies.
   5. Tracking investigative equipment, accessories and supplies.
   6. Official use of investigative equipment.
   7. Security of investigative equipment and other property.
   8. Surveying and disposing of equipment.
   9. Information unique to specific types of equipment and its use.

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[9.11] 3.2  (09-20-1998)
TYPES OF CRIMINAL INVESTIGATION EQUIPMENT

1. CI classifies the equipment used in the investigative and enforcement function into two different types:
   • Investigative Equipment.
   • Investigative Accessories and Supplies.

[9.11] 3.2.1  (09-20-1998)
Investigative Equipment

1. Investigative equipment is equipment required by CI for carrying out its investigative and enforcement functions. Investigative equipment includes' but is not limited, to the following: Fleet vehicles, surveillance vehicles, radio communication equipment, firearms, safes, body armor, electronic surveillance equipment, audio and video equipment, cameras and lenses, night vision equipment, tape recorders and transcribers, binoculars and optical equipment, cellular phones, secure telephone unit (STU) equipment, enforcement badges, CI pocket commissions, slide projectors, microfilm reader printers, padded training suits and firearm training systems.

[9.11] 3.2.2  (09-20-1998)
Investigative Accessories and Supplies

1. These are items with a monetary value generally less than $150 and used by CI for carrying out its investigative and enforcement functions. Investigative accessories and supplies include, but are not limited to, the following: Ammunition, pepper spray, targets, holsters, gun cleaning equipment and supplies, microphones, headphones, adapter cables and converters, film, video and audio tapes, handcuffs, warning lights, batteries, bolt cutters, equipment bags, fingerprint kits, pagers, flashlights, tripods, camera accessories, tools, red guns, impact bags, mats, leg irons, raid hats and raid jackets.

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[9.11] 3.3  (09-20-1998)
EQUIPMENT MODELS AND EQUIPMENT NEEDS

1. Equipment model for each GS-1811 Criminal Investigator, group and district is contained in Exhibit-3-1. This model is used by the Headquarters Office, Finance Division, for equipment ordering and replacement.
2. If any additional equipment is needed or requires replacement prior to the normal replacement cycle (due to excessive maintenance costs or other reasons), a memorandum outlining the request will be submitted by the CI Head of Office to the Director, Finance Division.
3. Equipment assigned to each GS-1811 Criminal Investigators pursuant to the special agent equipment model will stay with them for their career, even when transferred to another district except for:
   1. Vehicles and related items.
   2. Credit cards.
   3. Pagers.
4. Lap top computers will remain with the district if the employee is transferring from an agent position to a management position or from a management position to another management position. If the agent is transferring from an agent position to a non-management agent position, he or she will retain the lap top computer.

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[9.11] 3.4  (09-20-1998)
RESPONSIBILITIES FOR EQUIPMENT

1. The Regional Directors of Support and Services, District Office Facilities Management Officers and National Office Facilities Management Officers are responsible for property management and assisting officials of CI by performing most current services, except for duties as stated in the Memorandum of Understanding for CI (Exhibit 3-2).

[9.11] 3.4.1  (09-20-1998)
Headquarters--CI

1. The Assistant Commissioner (CI) is responsible for:
   1. Budgeting and controlling funds for investigative equipment, accessories and supplies.
   2. Developing budget plan requirements.
   3. Coordinating budget plans with Support and Service Division, Headquarters Office.
   4. Fulfilling all functions of a property officer as set forth in Internal Revenue Manual (IRM) Part I, Personal Property Management Handbook including accountability, recordkeeping, disposal, etc.
   5. Developing total long-range, short-range and current investigative equipment requirements, including budget requirements.
   6. Allocating equipment to districts.
   7. Coordinating procurement programming with the Assistant Commissioner (Procurement).
   8. Critically reviewing district requests for equipment.
   9. Establishing uniform procedures and guidelines for equipment assignment, use, application, and loan as necessary, to maintain proper security and to prolong service life.
   10. Coordinating the inventory, control and accountability of all investigative or non-investigative equipment between Facilities
       Management.
   11. Cooperating with other IRS and Treasury investigative activities to ensure maximum utilization of all investigative equipment.
   12. Evaluating new equipment to ascertain whether it can assist CI in meeting investigative responsibilities.
   13. Setting standards for and recommending equipment to be
       purchased.
   14. Administering service-wide radio maintenance contracts.

[9.11] 3.4.2  (09-20-1998)
Area Offices Of CI

1. Each Director of Investigations is responsible for establishing CIECS operating guidelines for his or her office.
2. Each Director of Investigations is responsible for establishing guidelines for the tracking undercover equipment in his or her region.

[9.11] 3.4.3  (09-20-1998)
Chief, Criminal Investigation

1. The Chief, CI will:
   1. Submit the Special Agent Equipment Check Sheet (Exhibit 3-3) to the Director, Finance Division within five workdays of when each new agent enters the Special Agent Investigator Training course at the Federal Law Enforcement Training Center.
   2. Establish CIECS operational guidelines.
   3. Purchase expendable supplies and accessories, such as ammunition, targets, etc.

[9.11] 3.4.4  (09-20-1998)
Each Head of Office (Chief, Criminal Investigation Division, Director of Investigations and Assistant Commissioner (CI))

1. Each CI Head of Office will maintain custody of all frequently used investigative equipment assigned to his or her area. He or she will cause an inventory to be conducted during the last quarter of the fiscal year of all investigative equipment assigned to the district office, regional office or Headquarters Office and will personally sign and be accountable for this equipment after being satisfied that the inventory is correct. In conjunction with the annual inventory, the CI Head of Office will insure that all equipment is inspected for suitability for continued use, with special emphasis to the inspection of firearms and body armor. The reliability of firearms and body armor is directly related to their use and maintenance, replacement will continue to be based on the results of a visual inspection. The Head of Office will also designate a CI district employee to monitor and assure that property accountability controls are properly maintained.
2. In addition, each Head of Office is responsible for:
   1. Maintenance of sign out custody records.
   2. Assuring that equipment is used in conformity with Service policy and regulations (see policy statement, P-1-109).
3. Each time there is a change of a CI Head of Office, an inventory will be taken, and the new official will personally sign and be accountable for the equipment.

[9.11] 3.4.5  (09-20-1998)
Property Officer

1. The property officer typically coordinates the inventory, control and accountability of all investigative or non-investigative equipment between Facilities Management and CI for the office where he or she is located.
2. When a custody or property officer issues an employee personal property, the Form 1930, Custody Receipt for Government Property, for that employee will be updated. An original copy of Form 1930, with the employee's signature, should be maintained on file until such property is returned.
3. The property officer will be responsible for inputting all investigative equipment valued at $150 or more into CIECS.

[9.11] 3.4.6  (09-20-1998)
Special Responsibilities for Sensitive-Type Investigative Equipment

1. Except for those devices described in (3) below, field offices may not purchase, fabricate or have manufactured any consensual monitoring equipment or accessories without approval from the Director, Finance Division or his or her designee. Additionally, all equipment obtained with approval will be entered into the CI Equipment Control System (CIECS) by the acquiring office.
2. CI field offices may maintain an inventory of induction coils, in-line recording devices or similar devices for use when consensual telephone monitoring is approved.
3. Field offices may purchase induction coils, in-line recording devices or similar devices locally. Use of personally-owned induction coils, in-line recording devices or similar devices is prohibited.
4. Responsibility for electronic monitoring equipment will be assigned to the Headquarters Office technical representative in the Finance Division. At the request of the Chief, CI, the Headquarters Office technical representative may reassign monitoring devices to a district technical agent. He or she will maintain a control record showing the date each monitoring device was released from storage, to whom it was assigned and the date it was returned to storage. The monitoring device will be returned promptly to the designated custodian after its authorized use.
5. Only those criminal investigators who have attended training programs in the use, operation, and installation of electronic surveillance equipment (except induction coils, in-line recording devices, or similar devices) will be permitted to install and operate such equipment, unless in emergency situations another individual is specifically authorized to do so by the Chief, CI, or his or her designee. Training for this type of equipment will be conducted with sufficient frequency to assure that operators and installers of the equipment retain their expertise.

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[9.11] 3.5  (09-20-1998)
ACQUIRING INVESTIGATIVE EQUIPMENT, ACCESSORIES, AND SUPPLIES

1. Equipment may be acquired through:
   1. Purchase.
   2. Lease.
   3. No-cost acquisition (i.e., surplus property acquired from another agency; forfeited property placed into official use; donated property).
2. The equipment model (Exhibit 3-1) is used by the Headquarters Office, Finance Division, for determining what equipment is to be ordered or replaced.
3. The Director, Finance Division, will acquire and distribute all investigative equipment. Field offices may not purchase investigative equipment without prior approval of the Director, Finance Division, or his or her designee, except at stated in 3.4.6.(3) of this Chapter.
4. The Chief, CI, can purchase expendable supplies and accessories, such as ammunition, targets, etc.

[9.11] 3.5.1  (09-20-1998)
Purchases and Leases

1. The Headquarters Office, Director, Finance Division, oversees the purchases or lease of all investigative equipment.

[9.11] 3.5.2  (09-20-1998)
No-Cost Acquisitions

1. No-cost acquisitions include property:
   1. Acquired from Excess--Property obtained from a federal government agency that declared the property excess or surplus.
   2. Donated or In Kind Gifts--Property acquired from a non-federal government agency except through the DAG process or property purchased to replace destroyed property, i.e., a vehicle purchased by an insurance company to replace a wrecked vehicle.
   3. Seized and Forfeited--Property acquired through the forfeiture process (DAG or IRS forfeiture under Title 18 U.S.C.) or through a Section 7302 IRC forfeiture.

[9.11] 3.5.2.1  (09-20-1998)
Donated or In-Kind Gifts

1. The procedures for acceptance of (In-Kind) Gifts are in the Administrative Services Section of Part I, Personal Property Management Handbook, of the IRM and require the approval of the Secretary of the Treasury before they can be placed into official use.

[9.11] 3.5.2.2  (09-20-1998)
Seized and Forfeited Assets Retained For Use By CI

1. Forfeited property pursuant to Title 18 of the United States Code can only be placed in official use for a "law enforcement" purpose. Property should not be placed in official use unless it is believed that the asset has a useful life of at least 1 year. Waivers to this must be authorized by, the Treasury Executive Office of Asset Forfeiture (TEOAF).
2. Luxury vehicles will not be placed into official use, except for specific unique use, e.g., undercover operations, and are subject to other use limitations and record-keeping requirements.
3. Real property may be placed into official use in unusual circumstances and only if the proposed usage of the property will be and remain consistent with serving a significant and continuing federal law enforcement purpose.
4. Where the forfeited property is not needed for official use in the seizing district, the responsible Director of Investigations (DI) should be contacted prior to public sale to determine if the property is needed elsewhere within CI.
5. Seized electronic surveillance equipment which is forfeited and retained by CI for official use must be reported to the Assistant Commissioner, CI, Finance Division.
6. Any investigative equipment which is forfeited and placed into official use by CI will be entered into CIECS by the forfeiting district. A Form 1570, Declaration of Forfeiture, which is prepared by the Chief, CI, must be provided as the source document for all administrative forfeitures placed in official use. The following data must be included on or with the Form 1570:
   1. Acquisition date (the date Form 1570 was signed).
   2. Acquisition cost.
   3. Brief description of asset.
   4. Location of asset (region or district).
7. For non-investigative equipment, Form 1570 (Declaration of Forfeiture), and a memorandum advising of placement into official use from the Chief, CI, will be used to notify the Facilities Management Branch and Information Systems Office for administrative forfeitures. In judicial forfeitures, Facilities Management Branch and Information System Office will be notified by a transmittal memorandum from the Chief, CI, and by a copy of the Order of Forfeiture. Acquisition cost of seized assets should be based on the current market value of the asset.
8. Within 15 workdays of the property being placed into service, the Chief, CI, will ensure that the property has been entered into the CIECS.

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[9.11] 3.6  (09-20-1998)
TRACKING INVESTIGATIVE EQUIPMENT, ACCESSORIES, AND SUPPLIES

1. The National Office, CI, is responsible for ensuring that all motor vehicles, In-Kind Gifts, and investigative equipment owned by CI are input into CIECS. Equipment acquired and distributed by the Director, Finance Division, will be entered in the CIECS system prior to transfer to another office. Field offices are responsible for entering equipment in CIECS that the Finance Division purchases and has shipped directly to the field by the vendor. See Handbook 9.10, Chapter 1, for information concerning CIECS.
2. All investigative equipment valued at $150 or more will be inventoried using CIECS. For details concerning how investigative items are entered, transferred, loaned, inventoried, and disposed on CIECS, see Chapter 1, CI Equipment Control System, in Handbook 9.10.
3. CI offices in the field will not acquire any type of investigative equipment by any means unless the Director, Finance Division, in the Headquarters Office approves.

[9.11] 3.6.1  (09-20-1998)
Equipment Inventories

1. CI offices will conduct an annual inventory of investigative equipment and investigative accessories and supplies during the last quarter of the fiscal year. CI will coordinate with local Facilities Management to insure office equipment and furniture in CI is accurately recorded on Property Assets Tracking System (PATS). In order to maintain the proper separation of duties, an employee may not inventory equipment where he or she is responsible for maintaining that inventory.
2. At the time the annual inventory is conducted, a new Form 1930 will be generated from the CIECS system and signed by the person having custody of the property. These signed Forms 1930 will be maintained in accordance with local CIECS operating guidelines. In this inventory, the Head of Office will consider whether;
   1. Equipment in inventory will be required for future operations and, if there is a reasonable expectation, that it will be effectively utilized.
   2. Equipment in inventory is in good operating condition.
   3. There is sufficient equipment in inventory to meet the operational and investigative responsibilities for the forthcoming fiscal year.
   4. The equipment which is in good operating condition is still needed.
   5. Equipment will require replacement due to age, condition, or
      obsolescence.
   6. Additional equipment is needed.

[9.11] 3.7  (09-20-1998)
OFFICIAL USE OF INVESTIGATIVE EQUIPMENT

1. CI's investigative equipment is intended for use by authorized IRS personnel only.
2. The Chief, CI; Director of Investigations; or Director, Finance Division (or his or her designee), may orally approve the loaning of investigative equipment to another law enforcement agency provided a signed receipt for same is prepared and on file. Equipment loaned to an agency outside CI will be assigned to the Chief, CI, and an appropriate Form 1930 signed by the Chief. The actual location and custodian of the property will be entered in the notes section of the CIECS record.
3. Any other use (including use of investigative equipment by informants) must be approved in advance, in writing, by either the Chief, CI; the Director of Investigations; or the Director, Finance Division, or his or her designee.

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[9.11] 3.8  (09-20-1998)
SECURITY OF INVESTIGATIVE EQUIPMENT AND OTHER PROPERTY

1. Adequate precautions will be taken to safeguard all investigative equipment as well as other items of personal property, including ammunition, credentials, badges, etc. Part I of the IRM, Physical Security Handbook, contains instructions relating to safeguarding property of the type frequently utilized by special agents in the course of their duties.
2. Sensitive property or equipment (excluding permanently installed equipment, e.g., mobile radios) such as firearms, computers, cellular phones, raid jackets and hats, and body armor, may be stored for short periods of time in the trunk of a locked vehicle. These items will not be stored in an unattended vehicle, even if locked, for a prolonged period of time. These items, except for firearms, may be left overnight in a securely parked vehicle, e.g., secured parking at an agent's residence. For security of firearms and ammunition, see 3.8.1 below.
3. Security and proper use of equipment, including government-operated vehicles, will be discussed with agents annually. This discussion and the names of agents attending will be documented.
4. Special agents are responsible for taking adequate precautions to safeguard all Service-owned property and equipment assigned to them.

[9.11] 3.8.1  (09-20-1998)
Security of Firearms And Ammunition

1. Due to the dangerous nature of firearms and the potential for accidental injury and damage, firearms will be stored in a locked container or vault when not in use.
2. Each individual to whom a firearm has been issued will take precautions against its theft, misuse or loss. When not carried, issued firearms will be stored as in (1) above.
3. When it is necessary to store a firearm at home, it will be secured with a combination trigger lock. The safe operation of the trigger lock will not require the agent to unload the weapon.
4. Firearms and ammunition normally will never be left in an automobile even though the automobile is locked. However, under unusual circumstances, if absolutely necessary and there is no reasonable alternative available, these items may be stored for short periods in the locked trunk of an automobile. This is provided the doors of the automobile are also locked. Under no circumstances will a firearm be left unattended in the passenger compartment of the automobile or overnight in the trunk.
5. Ammunition will be stored in a security cabinet or a security room. It is preferable to store surplus ammunition separately from firearms.
6. The likelihood of an accidental discharge is increased when a semiautomatic pistol is loaded or unloaded due to the necessity to "work the slide" when chambering or ejecting a round. Therefore, all Service-owned pistols issued for carry and daily use should be stored loaded in individual gun lockers.
7. Each CI Head of Office, or his or her designee, will establish a loading and unloading point in each office (to include a "bullet trap" or "clearing pit" ) for use by agents when it becomes necessary to load or unload a Service-owned weapon in the office.
8. For more information, see minimum guidelines for storing government-owned firearms and ammunition as contained in Part I, Physical Security Handbook.

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[9.11] 3.9  (09-20-1998)
DISPOSING OF EQUIPMENT

1. Disposal of investigative equipment and investigative accessories and supplies may be made by Headquarters, Directors of Investigations, and Chiefs, CI, after the equipment has been offered to other offices for 30 days in the CIECS message of the day. No additional approval is required after the 30-day period has expired. Fleet vehicles and equipment that is obsolete or broken can be disposed of without listing it in the CIECS message of the day. Special use vehicles and electronic surveillance equipment (i.e. undercover, surveillance, etc.) must be listed in the CIECS message of the day.

[9.11] 3.9.1  (09-20-1998)
Lost, Stolen, Damaged, or Destroyed Property

1. Property lost, stolen, damaged, or destroyed will be reported on Form 1933, Report of Survey, in triplicate, to the CI Head of Office. The recommendation of the Director of Investigation and the survey officer or survey board is required. The Director of Investigation and the survey officer or survey board will have final authority.
2. If the recommendation includes the replacement of the property by the employee, the original purchase cost of the equipment will be used to determine the cost to the employee.
3. The Assistant Commissioner, CI, is the Headquarters Office approving authority for Reports of Survey for losses involving investigative equipment (including surveillance vehicles) under the control of Headquarters Office CI personnel. The Assistant Commissioner, CI, has designated that the Finance Division has the responsibility for maintaining records showing the disposition of the investigative equipment and will appoint a survey officer.
4. For more information concerning the survey board and its procedure, see Part I of the IRM, Personal Property Management Handbook.

[9.11] 3.9.2  (09-20-1998)
Excess Property

1. The Headquarters, Directors of Investigations, and district CI offices will report all excess property for disposal (including investigative) on a Form 1334, Requisition for Equipment, Supplies or Services, and forward the form to their local Facilities Management Office for disposition. The Facilities Management Office will prepare an SF-120 and forward it to the General Services Administration (GSA) for disposition instruction.
2. The Form 1334 shall include the following:
   1. Asset name.
   2. Asset description.
   3. Manufacturer.
   4. Acquisition year.
   5. National CIECS number, bar code, or identification number.
   6. Serial number.
   7. Acquisition cost.
   8. Location of the item.
   9. Condition of the item.
3. The Facilities Management custody and property officer will send a copy of the disposal document (e.g., SF-120) after disposition instructions from GSA to the responsible CIECS coordinator to ensure that the appropriate adjustments are made to their automated property systems.
4. When property has been disposed of, that disposition will be entered in the CIECS system by the disposing office. The appropriate disposition code will be entered in the CIECS record to accurately record the reason for disposal of the item.
5. For information concerning the disposal of forfeited property, see Handbook 9.7, Asset Seizures and Forfeitures.

[9.11] 3.9.3  (09-20-1998)
Disposal Of Firearms

1. The following briefly describes the options forbidden and permitted for firearm disposal:
   1. Firearms may not be used as exchange or sale property.
   2. Firearms may be reported as excess provided such firearms are in excellent condition and known to be used for security or law enforcement, or are sufficiently unique to be of interest to a federal museum.
   3. Firearms not reportable under provisions cited in (b) above should be sold as scrap after total destruction by crushing, cutting, breaking, or deforming in a manner to assure the firearms are completely inoperative and to preclude their being made operative.
2. For information concerning the disposal of seized or forfeited firearms, see Handbook 9.7, Asset Seizure and Forfeiture.

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[9.11] 3.10  (09-20-1998)
INFORMATION UNIQUE TO SPECIFIC TYPES OF EQUIPMENT AND ITS USE

1. The preceding sections discuss investigative equipment generally. This section identifies and discusses specific equipment that has unique issues.

[9.11] 3.10.1  (09-20-1998)
Use of Ballistic Vests During Enforcement Operations

1. All 1811's and supervisors taking an active, participating role while conducting the following enforcement operations, should wear a ballistic vest (body armor):
   1. Search Warrants
   2. Arrest Warrants
   3. Cover teams for undercover meetings
   4. Any and/or all other enforcement operations or actions where there is a likelihood of armed confrontation.
2. Exceptions may be made to the guidelines established by Directive No. 8 on case-by-case basis. The final judgement on whether a ballistic vest must be worn, or whether an exception will be granted, rests with the supervisor of the enforcement operation or the warrant (raid) team leader when a supervisor is not present.
3. Undercover agents will make their own decision on the use of body armor, with the concurrence of their supervisor. These issues should be discussed in detail by the undercover agent, and the supervisor in advance of the operation in order to anticipate what action will be safest for the undercover agent.
4. The facts relating to the use of ballistic vests will be addressed in all reviews where a firearm is discharged during an enforcement operation.

[9.11] 3.10.2  (09-20-1998)
Radio Communications Equipment

1. The Director, Finance Division, or his or her designee, and the radio communications section will acquire and distribute all radio communications equipment. Field offices may not purchase radio communications equipment, antennas, or supplies and may not modify any radio communications equipment without prior approval of the Director, Finance Division, or his or her designee, and the radio communications section.
2. No antenna site, radio base station, or repeater installation or relocation is to be made without the approval of the Director, Finance Division, or his or her designee, and the radio communications section. No site lease arrangements or cancellations may be made without such approval.
3. The following information should be included in the request for approval:
   1. Exact address of radio equipment.
   2. Type of site (tower, building, height).
   3. Geographical coordinates.
   4. Elevation above sea level.
   5. Antenna elevation above ground level.
   6. Names of other equipment users at the same site (and frequencies, if possible).
   7. Name of property owner.
   8. Site rental cost.
   9. Availability of power and telephone lines.
   10. Availability of installation and servicing.
   11. Housing or protection of equipment.
   12. Name and address of installing radio shop.
4. Installation, repair and maintenance of radio communications equipment and antennas will be performed under the IRS national radio maintenance agreement.

[9.11] 3.10.3  (09-20-1998)
Government-Owned And Operated Vehicles

1. Government vehicles consist of makes, models, and types (such as an automobile, surveillance van, and aircraft). The vehicles can also be used for several different purposes. The following subsections describe some of the issues involved with government-used vehicles.

[9.11] 3.10.3.1  (09-20-1998)
Government-
Operated Automobiles

1. Directive No. 3 specifies that CI field special agents and their immediate supervisors will have government vehicles available to them 24 hours a day and designated all special agents in CI as employees who may drive between their residences and various locations for official purposes under the criminal law enforcement duties exception of 31 U.S.C. Section 1344(a)(2)(B). See Handbook 9.1, Chapter 4, for specifics concerning driving to a fitness facility and the use of vehicles by Chiefs, Branch Chiefs, other 1811s assigned to "non-field" positions and non-1811 CI employees.
2. Although local authorities and courts generally recognize the necessity for law enforcement officers to ignore local traffic laws under certain circumstances, it is the procedure of the Service that, except for compelling circumstances, special agents will obey traffic laws and
   regulations.
3. Pursuit driving is the deliberate violation of speed limits and traffic rules while pursuing individuals fleeing in a vehicle. Pursuit driving, exceeding the posted speed limit, any violation of state and local traffic laws, and even the use of vehicle emergency warning devices (lights and sirens) places the general public and the special agents involved at great risk of death or serious bodily injury and can result in damage to government or private property. Pursuit driving is prohibited unless the special agent reasonably believes discontinuance of the pursuit would result in the loss of life or serious bodily injury to the special agent or to another person. Although the special agent engaged in pursuit driving may be exempt from traffic regulations, the driver is not relieved of the duty to drive with due regard for the safety of all individuals and is not relieved from the consequences of reckless disregard for the safety of others. Authorized vehicle emergency warning devices should always be used during pursuit driving.
4. No person will be transported in a government-owned or government-leased vehicle unless that person's presence is deemed essential to the successful completion of an official mission. The Motor Vehicle Management Handbook, in Part I of the Internal Revenue Manual, relates to authorized use of government vehicles. Title 31 U.S.C. 638(c) states in part: "Any officer or employee of the government who willfully uses or authorizes the use of any government-owned passenger motor vehicle or aircraft or of any passenger motor vehicle or any aircraft leased by the government for other than official purposes or otherwise violates the provision of this paragraph shall be suspended from duty by the head of the department concerned without compensation, for not less than 1 month, and shall be suspended for a longer period or summarily removed from office if circumstances warrant."
5. Authorized passengers may include federal or non-federal law enforcement officers, informants, and other Service employees on official business.
6. The Federal Tort Claims Act provides in part that individuals may sue the government for damages due to personal injury or death caused by the negligence or wrongful act of omission of a government employee acting within the scope of that employee's employment. Dangers arising from this potential liability to the government, and the possible theft or loss of official papers, or other compromise of the success of a particular mission, can be lessened by allowing only authorized persons to ride in government-owned or government-leased vehicles.
7. Provisions of this section will be discussed with agents annually. This discussion and the names of the agents attending will be documented.

[9.11] 3.10.3.2  (09-20-1998)
Luxury Vehicles

1. Luxury class vehicles, including American and foreign sports cars, may be included in regional or district fleets. These vehicles will be assigned on an as-needed basis. Special agents authorized to operate these vehicles will be instructed on permissible use during their undercover training. (See Policy Statement P-1-111.)
2. Luxury vehicles are primarily for penetration type undercover operations. When determining whether a luxury vehicle is to be added to the fleet, the Director of Investigations must consider whether:
   1. The vehicle is required for surveillance or undercover law enforcement activity.
   2. A sufficient number of operations are anticipated to justify the maintenance of luxury vehicles in the district or region.
   3. The estimated cost of maintaining the vehicle is favorable when compared with the cost of renting an appropriate vehicle.
   4. It is not likely that the vehicle would become known to the criminal element and thus lose its investigative-related value.
3. Luxury vehicles will be stored when not used for specific surveillance or undercover activities.
4. For each luxury class vehicle to be included in the district fleet, the Chief, or his or her designee, will submit through channels to the Director of Investigations a memorandum setting forth the criteria in
   (2)(a) through (d) above.
5. For the purposes of this section, the following vehicles are always considered luxury class vehicles:
   1. Porsche (all models and years).
   2. BMW (all models and years).
   3. Infiniti (all models and years).
   4. Lexus (all models and years).
   5. Mercedes Benz (all models and years).
   6. Corvette (all models and years).
   7. Jaguar (all models and years).
   8. Ferrari (all models and years).
   9. Lamborghini (all models and years).
   10. Bentley (all models and years).
   11. Rolls Royce (all models and years).
   12. Limousines (all makes, models and years).
6. The list in (5) above is not intended as an all-inclusive listing of luxury vehicles, since there are many instances where a particular vehicle, not listed above (i.e., Cadillac or Lincoln automobiles), may be perceived by the public as a luxury-class vehicle. If a particular make and model of vehicle does not blend with the economic environment or composition of the community or immediate surroundings, the DI, as the authorizing official, may determine that it is a luxury-class vehicle to be operated and accounted for under the provisions of this section.
7. The Chief will ensure that the use of a luxury vehicle is consistent with the purpose for which it was brought into the fleet. Luxury vehicles will not be used for day-to-day investigative contact.
8. Luxury vehicles included for surveillance purposes should be equipped temporarily with radio communications.
9. Luxury vehicles should be disposed of through the GSA exchange or sale program the same as any other government vehicle. This method of disposal is preferred to any sale or trade which must meet the requirements of 41 C.F.R. (para) 101-46.202(b), 41 C.F.R. (para) 101-26.501-1, and the Federal Property Management Regulations (FPMP) 101-43.302(a).

[9.11] 3.10.3.3  (09-20-1998)
Surveillance Vans, Surveillance Automobiles, and Undercover Vehicles

1. The Director, Finance Division, will be responsible for the acquisition, assignment, and customizing of all specially equipped surveillance vehicles used by the CI. All requests for these type vehicles or modifications to existing vehicles will be forwarded by the Chief, CI, through normal channels, to the Director, Finance Division.
2. All surveillance vehicles (automobiles as well as vans) will be registered and licensed in the state where they are primarily used and stored. Fictitious registrations will be secured by the Chief, CI, through the state's Department of Motor Vehicles.
3. Generally, the names of real companies will not be used in the registration or body markings or surveillance vehicles. In those rare instances where it is necessary to use a real company name on the body markings, the Chief, CI, will secure the approval of the DI and company management prior to using the company name.
4. All surveillance vehicles will be stored and parked in an area which will ensure their confidentiality. Vehicles will normally be stored or parked at appropriate commercial parking or storage facilities (i.e., recreational vehicles may be stored in a recreational vehicle storage area). Similarly, vehicle maintenance will be performed without jeopardizing the vehicle's confidentiality and will normally be done locally.
5. An Imprest Fund (Sub Object Code 9103) will be established for each specially equipped surveillance vehicle for payment of all expenses. Expenses will not be billed to the Service. Expenditures of $200.00 or more will ordinarily be paid directly from the Imprest Funds. Expenditures of $200.00 or less and emergency expenditures of $200.00 or more (i.e., maintenance required during an ongoing surveillance) may either be paid:
   1. Directly from the Imprest Funds for investigative purposes.
   2. By agents with personal funds (i.e., currency, credit card, check) and reimbursed from the Imprest Fund.
6. An Imprest Fund (Sub Object Code 9103) will be established for each undercover vehicle for payment of all expenses during periods when the vehicle is not actually being used in an authorized undercover operation. Expenses incurred during an authorized undercover operation will be charged to that operation (Sub Object Code 2507).

[9.11] 3.10.3.4  (09-20-1998)
Aircraft

1. Aircraft may be used in investigative situations such as:
   1. Surveillance.
   2. Electronic tracking.
   3. Communications relay.
   4. Aerial photography.
   5. Undercover support.
   6. Expeditious transport of agents or equipment in emergency
      situations.
2. Federal, state, and local government aircraft should be used where available. When these alternatives are not available, aircraft will be rented or leased from a local aviation service. When a decision is made to rent or lease an aircraft, the following procedures should be used:
   1. A requisition will be prepared and forwarded to the appropriate payment office.
   2. An Imprest Fund will be established in support of the operation.
3. To pilot an aircraft, special agents must meet the following minimum standards:
   1. 500 hours flight time.
   2. 100 hours cross-country flight time.
   3. 100 hours of actual or simulated instrument flight time.
   4. Federal Aviation Administration (FAA) Commercial Pilot Certificate (appropriate category).
   5. Current FAA instrument ratings.
   6. Current FAA Second-Class Medical Certificate.
4. The minimum crew for aircraft surveillance will be a pilot and an observer. Except for the pilot, only special agents or other federal, state, or local law enforcement agents or officers will conduct surveillance.
5. All aircraft will be operated under Federal Aviation Administration certification and Federal Aviation Regulations. Aircraft will be flown in accordance with the applicable flight manuals and performance limitations. Any deviation shall be approved in advance by the local Federal Aviation Administration. Aircraft accidents or incidents shall be reported to the National Transportation Safety Board in accordance with National Transportation Safety Board Regulations.

[9.11] 3.10.4  (09-20-1998)
Firearms

1. Special agents will not carry weapons or use ammunition other than that furnished by the Service.
2. The Sig Sauer Model P228 (Sig 228) 9mm semiautomatic pistol is the standard Service issue firearm for CI and will be issued to all special agents on a permanent basis. Agents will retain their assigned weapon during their entire career unless the weapon is recalled for repair or replacement.
3. If an agent has difficulty qualifying with the Sig 228 and the lead firearms instructor for the district has determined this is due to hand size and not lack of appropriate skills (which includes training, strength, or physical conditioning), the lead firearms instructor, with the consent of the CI Head of Office, should issue the agent a Sig 228 with a short trigger (smooth trigger) installed. If the instructor determines that hand size continues to prevent the agent from demonstrating sufficient proficiency with the trigger modified Sig 228, the instructor should issue the agent, with the consent of the CI Head of Office, a Sig Sauer P225 (Sig 225). The Sig 225 may be fitted with a short trigger to further accommodate agents with small hands. Should the Sig 225 prove to be too large as well, the Sig Sauer P 239 (Sig 239) is available as an approved weapon on a limited basis. Before a Sig 239 can be requested from the Headquarters Office, all efforts to qualify with a Sig 228 and 225 must be attempted. Similarly, agents with hands too large for the Sig 228 may be authorized to use a Sig Sauer P226 (Sig 226) by the CI Head of Office. The CI Head of Office must request approval to issue any authorized firearm other than the Sig 228, via memorandum to the Director, National CI Training Academy. This memorandum must clearly document the reasons for issuing an alternative firearm. Agents authorized to carry an alternative firearm must qualify with their assigned weapon prior to carrying that weapon and once every other fiscal quarter (twice a year).
4. Under unusual circumstances, the Chief, CI, with notification to the District Director, may authorize the use of any Service-owned weapon for a specific assignment. Agents authorized to carry weapons other than the Sig 228 for a specific assignment must qualify with their assigned weapon prior to carrying that weapon and once every other fiscal quarter (twice per year).
5. The Chief, CI, may authorize the use of any Service-owned handgun for undercover operations. Undercover agents authorized to carry other than the Sig 228 must qualify with their assigned weapon prior to carrying that weapon and once every other fiscal quarter (twice per year).
6. Special agents are responsible for ensuring their assigned weapon is kept clean and in serviceable operating condition at all times.
7. All Service-owned firearms must be inspected prior to issuance, and annually thereafter, by a Firearms Instructor who has completed armorer training or a Service-authorized gunsmith to ensure each weapon is safe for use and in good operating condition.
8. Firearms requiring repair, adjustment or modification will be serviced by the manufacturer, a Service-authorized gunsmith, or a Firearms Instructor who has completed armorer training and is currently certified by the manufacturer.
9. The changing of sights and triggers on the Sig 228 is authorized when, in the opinion of a Firearms Instructor, such action will improve the shooter's accuracy. Sights and triggers may only be changed by the manufacturer, a Service-authorized gunsmith, or a Firearms Instructor who has completed armorer training and is currently certified by the manufacturer.
10. Modifications (other than changing sights and triggers on the Sig 228 or changing barrels and stocks on Remington shotguns) will not be made to a Service-issued weapon without prior approval of the Director, National Criminal Investigation Training Academy.
11. Holsters of any standard type will be furnished by the district on the basis of one holster per weapon. Holsters must have a safety strap or be capable of retaining the weapon when weapon and holster are held upside down, allow one-handed drawing and reholstering, have a covered trigger guard and, with respect to semiautomatic pistols, allow the agent to remove the magazine while the weapon is holstered. The holster will be attached to the body. Purses and briefcases may only be utilized in sanctioned undercover operations.
12. All requests to purchase or acquire a firearm should be directed to the Director, Finance Division, for approval.
13. Each CI Head of Office, or his or her designee, will make provisions for the destruction of those weapons determined to be uneconomical to repair in accordance with Part I of the IRM, Personal Property Management Handbook. See 3.9.3 of this Chapter regarding the disposal of firearms.

[9.11] 3.10.4.1  (09-20-1998)
Ammunition

1. Only Service-issued ammunition will be used in a Service-owned weapon. All Service-issued ammunition will be new and American made.
2. The standard Service-issue ammunition for CI (both 9mm and .38 caliber) is the 147 Grain Subsonic bullet. This ammunition will be utilized for both duty carry and qualification purposes. Districts may utilize any ammunition listed on the Treasury Ammunition Schedule for training, competition or special assignments.
3. Any shotgun ammunition listed on the Treasury Schedule may be used in Service-owned shotguns.

[9.11] 3.10.5  (09-20-1998)
Enforcement Badges, Pocket Commissions And Credential Cases

1. National Office CI will issue and maintain administrative controls of the enforcement badges, pocket commissions, and credential cases for all CI personnel in the GS-1811 series.

[9.11] 3.10.5.1  (09-20-1998)
Issuance and Use Of The Badge

1. Each special agent will be issued a Special Agent Criminal Investigation enforcement badge together with a pocket commission containing the special agent CI insert. Only special agents (GS-1811) are authorized to be issued these items. Each Special Agent (GS-1811) will keep these items until leaving the Service or changing job series. When the special agent leaves the Service or changes job series, the badge and commission will be turned into the CI Head of Office. Enforcement and belt badges will be returned to Headquarters, and the pocket commissions will be destroyed locally.
2. Badges may be used for official identification purposes only. If the agent is detailed to another agency, the badge may be used only to the extent the detail involves tax administration.
3. The Assistant Commissioner, CI; DI, CI; or the Chief, CI, will provide a letter of notification to his or her employees who are detailed to other agencies. Exhibit 3-4 is a representative example of such a letter. The letter should address issues of access to tax returns and return information. (Access to tax returns and return information is authorized for the official duties which require disclosure for tax administration purposes. Access for other matters is governed by the provisions of Section 6103(i) of the Internal Revenue Code.) The letter should also address the use of IRS pocket commissions and enforcement badges. Employees who have a need to know of the detail will receive an information copy of the appointment letter. Additional guidelines and procedures regarding details are found in the Federal Personnel Manual located in Part 0 of the IRM.

[9.11] 3.10.5.2  (09-20-1998)
Retention Of Enforcement Badge And Credentials

1. A CI special agent who qualifies may elect, with the approval of the Chief, CI, to have his or her enforcement badge and pocket commission returned as follows:
   1. The disabled badge embedded in Lucite and the canceled pocket commission returned.
   2. The disabled badge and canceled pocket commission mounted in a shadow box.
2. A qualifying special agent is a series GS-1811 who, on or after January 21, 1980, retires or dies while in good standing. (If the special agent dies while in Service, the enforcement badge and credentials may be presented to the next of kin upon request).
3. The enforcement badge will be disabled by a complete horizontal cut just below the Treasury Department inscription, and the back clip will be removed for plaque mounting. The pocket commission will be canceled by being stamped "RETIRED" in accordance with Part I of the IRM.
4. The Chief or Director, CI, will prepare a memorandum request to the Assistant Commissioner, CI, Finance Division, when a retiring special agent elects to choose one of the options. This election must be made prior to the agent's retirement date. If the agent opts for the return of a disabled enforcement badge and pocket commission, they must be attached to the request. The district is responsible for updating CIECS with the appropriate disposal code.
5. The Finance Division is responsible for:
   1. Disabling the badge and canceling the pocket commission and embedding the badge or mounting both items in a shadow box.
   2. Returning the disabled badge or canceled pocket commission, as opted, to the Chief, CI, for presentation to the retiring special agent.
6. If a retiring special agent chooses not to have his or her enforcement badge returned to him or her, the badge will be returned to the Finance Division for future issuance.
7. All belt badges will be returned to the Director, Finance Division.
8. A non-monetary award may also be provided to a retiring Chief, CI, or other higher level CI management official at the discretion of the Assistant Commissioner, CI.

[9.11] 3.10.5.3  (09-20-1998)
Credential Cases

1. A standard credential case is provided for the use of each CI technical employee authorized to hold a pocket commission and a badge. The purpose of such a credential case is to hold the pocket commission and badge which provides positive identification of special agents as law enforcement officers in their dealings with taxpayers.
2. All special agents will carry their pocket commission inside the credential case with the badge attached to the credential case, except when it is necessary to display the badge on clothing during raids, arrests, and similar enforcement activities. Mounting the badge within the credential case does not preclude the requirement to display the badge when appropriate.
3. Credential cases issued to Tax Fraud Investigative Aides (TFIA's) (GS-1802) or Student Trainees (CI) (GS-099)) will be of a type that does not have the provisions to accommodate an enforcement badge.