Contents

• [9.11] 2.1 OVERVIEW

• [9.11] 2.2 DOMESTIC TRAVEL
  • [9.11] 2.2.1 Inter-District Travel
  • [9.11] 2.2.2 Travel With a Firearm
  • [9.11] 2.2.3 Travel with Oleoresin Capsicum (OC) Spray

• [9.11] 2.3 TRAVEL TO PUERTO RICO, THE U.S. VIRGIN ISLANDS & GUAM

• [9.11] 2.4 FOREIGN TRAVEL
  • [9.11] 2.4.1 Requests for Authorization
  • [9.11] 2.4.2 Travel To Canada
  • [9.11] 2.4.3 Travel by United States Flag Carriers.
  • [9.11] 2.4.4 Official Passports
  • [9.11] 2.4.5 Immunization Requirements
  • [9.11] 2.4.6 Firearms in a Foreign Country

• [9.11] 2.5 TRAVEL PURSUANT TO UNDERCOVER OPERATIONS

[9.11] 2.1  (12-14-1998)
OVERVIEW

1. This chapter covers only those few travel issues concerning Criminal Investigation that are not covered in Undercover Operations (9.4.8), or in the Internal Revenue Service (IRS) Travel Handbook. The topics discussed in this Chapter include:
   • Domestic travel.
   • Travel to Puerto Rico & the U.S. Virgin Islands.
   • Foreign travel.

[9.11] 2.2  (12-14-1998)
DOMESTIC TRAVEL

1. Criminal Investigation's unique requirements regarding domestic travel include the following topics;
   1. Inter-district travel.
   2. Travel with a firearm.
   3. Travel with Oleoresin Capsicum (OC) spray.

[9.11] 2.2.1  (12-14-1998)
Inter-District Travel

1. When a special agent from one district makes investigative inquiries in another, the District Director or the Chief of the district where the inquiries are to be made will be advised of
   1. The nature of the proposed inquiries.
   2. The name of the special agent.
   3. The place or places to be visited.
2. If advance notice is not consistent with the maintenance of adequate security of communications, notification should occur at the first consistent opportunity.
3. The District Directors of contiguous districts, by agreement and with the approval of their Regional Commissioners, may waive the notification requirements.

[9.11] 2.2.2  (12-14-1998)
Travel With a Firearm

1. Federal Aviation Administration regulations permit special agents to carry their weapon aboard an aircraft only in the following situations:
   1. A protective escort.
   2. A hazardous surveillance.
   3. A prisoner escort.
   4. A requirement to report to another location armed and immediately prepared for duty.
2. If none of these situations applies, then other arrangements must be made for the safe transportation of the firearm. It may be placed in checked baggage if unloaded and properly secured.

[9.11] 2.2.3  (12-14-1998)
Travel with Oleoresin Capsicum (OC) Spray

1. Oleoresin Capsicum (OC) spray is not permitted on board an aircraft under any circumstances.

[9.11] 2.3  (12-14-1998)
TRAVEL TO PUERTO RICO, THE U.S. VIRGIN ISLANDS & GUAM

1. Travel to the Commonwealth of Puerto Rico, the U.S. Virgin Islands, and Guam is considered inter-district travel. In the event that travel is contemplated to any United States territory or possession, including the Commonwealth of Puerto Rico and the U.S. Virgin Islands, the International function will be so advised and furnished the information as required in 9.11.2.2.1(1) above.
2. Since travel to Guam includes a stopover on foreign soil (even if the it is due only to a delay in airline routing), a Form 1321 and an official passport are required. See the following section on Foreign Travel concerning these items.

[9.11] 2.4  (12-14-1998)
FOREIGN TRAVEL

1. This section contains administrative procedures governing foreign travel and includes:
   • Requests for authorization to engage in foreign travel.
   • Travel to Canada.
   • Travel by United States Flag Carriers.
   • Passports.
   • Immunization Requirements.
   • Firearms Policy.
   • Travel pursuant to undercover operations.

   NOTE:

   Executive Order 12333, United States Intelligence Activities, was issued by the President of the United States on December 4, 1981, to provide for the organization and control of United States foreign intelligence activities. (Exhibit 300-31 contains Part 2 of Executive Order 12333, which pertains to conduct of intelligence activities.) Although the Internal Revenue Service does not engage in foreign intelligence activities it is required that special agents be familiar with the provisions of these orders.

[9.11] 2.4.1  (12-14-1998)
Requests for Authorization

1. Requests for authorization for a special agent or other Criminal Investigation personnel to engage in foreign travel will be obtained by submitting a memorandum to the office of the Assistant Commissioner (International) through Section Chief, Money Laundering and International from: Chief, Criminal Investigation (respective district).)
2. Travel to foreign areas may require a security clearance if official duties are being performed at an Embassy or Consulate. The valid levels of security clearances are Confidential, Secret, or Top Secret.
3. A memorandum and Form 1321, Authorization for Official Travel (both available on Agent Suite) must be submitted for each traveler. The following approvals are required prior to submission to the office of the Assistant Commissioner (International) thru: Section Chief, Money Laundering and International:
   • The Chief of the requesting district.
   • The Director of Investigations for the respective region.

   Upon obtaining the necessary approvals, the foreign travel request, including the Form 1321, is submitted to the Section Chief, Money Laundering and International for processing.

4. All foreign travel requests must contain the following information:
   1. Name of traveler:
   2. Title/Grade and Telephone Number
   3. Office: Internal Revenue Service
      Criminal Investigation
      Your CI Mailing address
      No PO Boxes
   4. Purpose of travel, including whether the travel is related to an income tax or money laundering investigation.
   5. all foreign cities/countries to be visited
   6. Complete itinerary
   7. Inclusive dates of travel: (include annual leave days if scheduled during the same period)
   8. Does/do the traveler(s) have an official passport? (If the traveler has applied for an official passport, include the date and place filed.)
   9. Estimate of travel expenses: (MI&E, Lodging, and Airfare) Actual expenses are authorized.
   10. Address (mailing and street), telephone number of requesting office, and fax number.
   11. Specify type of security clearance held: (if none, state none).
   12. Taxpayers'/subjects' name: (if applicable)
   13. Any expressions of interest, on the part of the countries to be visited, concerning the visit: (include names and titles of host government officials contacted and/or American Embassy contacts, and any information provided by the American embassy concerning the visit.)
   14. Copy of the invitation letter from taxpayer(s)/subject(s) or their representative(s), if applicable.
   15. Name and nationality of individual(s) to be contacted and verification they have consented to this meeting.
   16. If travel was previously conducted on the investigation/assignment, include the names of the travelers, background of the investigation/assignment and the dates the travel took place.
   17. Description of unique circumstances of the case/assignment which makes it necessary for CI personnel to conduct foreign travel. (This may be omitted if included in the purpose of travel section.)
   18. When travel is related to a grand jury investigation, include a statement that the AUSA has been consulted and concurs with the purpose of the travel.
5. If the traveler does not possess an official passport, the request for foreign travel should be submitted for processing sufficiently in advance of planned travel to allow the office of the Administration Branch (OP:IN:P:B:A) forty-five calendar days to process the request.
6. If the traveler possess an official passport, thirty calendar days are needed by the Administration Branch (OP:IN:P:B:A) to process the request.
7. Travel requests to multiple countries should be submitted as soon as possible. The Assistant Commissioner (International) will need additional time in excess of the time required in 9.11.2.4.1(5) to secure all necessary country authorizations and clearances for travel.
8. Emergency requests for foreign travel will be handled as expeditiously as possible. However, it is incumbent upon field personnel to ensure that these types of requests are rare exceptions dictated by special circumstances. In these instances, no assurances can be made that the travel authorization will be obtained by the specified travel dates.
9. After the Section Chief, Money Laundering and International reviews the request for completeness, requests are forwarded to the office of the Assistant Commissioner (International) for processing of country clearance and/for acquisition of visas, when applicable. Travel requests not submitted to the Section Chief, Money Laundering and International within the specified time frames will be returned to the appropriate Director of Investigation (DI).
10. If for any reason the travel is denied, the Assistant Commissioner (International) will notify the Assistant Commissioner (CI), who in turn will advise the Chief of the district requesting the travel.
11. The Section Chief, Money Laundering and International is responsible for program oversight of activities of the Country Attaches. Each Attache has a National Office analyst assigned to provide support to the Attaches. Travelers are encouraged to contact the respective Country Attache prior to submitting any proposed travel request.
12. Executives and managers of CI will undertake foreign travel only when absolutely essential. Requests for foreign travel by such officials will be submitted in accordance with applicable travel regulations. In addition, detailed information concerning the nature of the travel, justification for the travel, and the mode of travel will be submitted with the request.
13. The traveler will promptly notify the Section Chief, Money Laundering and International if the travel is postponed or cancelled.

[9.11] 2.4.2  (12-14-1998)
Travel To Canada

1. Generally, the guidelines that apply to as all foreign travel apply to travel to Canada. However, there are two exceptions that apply to Canada:
   1. Travel performed in Canada by field employees of districts contiguous to Canada for the sole purpose of establishing liaisons and obtaining information of a routine nature can be authorized via a blanket travel authorization. This authorization allows travel up to a one year period (at the beginning of the fiscal year) without additional headquarter approval. A request for blanket authorization must be submitted annually (thirty calendar days prior to the beginning of the fiscal year ) by each contiguous district. The request must state the names of the travelers, the cities to be visited and the purpose of travel must be to conduct routine liaison and non-case related fact finding contacts with Revenue Canada, the Royal Canadian Mounted Police (RCMP), and/or other law enforcement within the contiguous cities. The request for blanket authorization will be submitted in accordance with the instructions provided in 9.11.2.4.1. The cities deemed to be contiguous are negotiated per the U.S.-Canada Travel Agreement.
   2. No passport is required for travel to Canada. However, proof of U.S. citizenship is required. Citizenship can be shown by any valid U.S. passport (personal or official), original or certified copy of birth certificate, original voter registration card, original selective service card or original draft card.
2. Travel to Canada for furtherance of a tax investigation is governed by the U.S.-Canada Travel Agreement.
3. Consent from a taxpayer, witness, or custodian of records to be interviewed is required prior to traveling to Canada when the contact is related to a tax investigation. The required consent is governed by the U.S.-Canada Travel Agreement.
4. Upon approval of the travel by the Assistant Commissioner (International) the Director, Office of International Planning and Support (OP:IN:P:B:A) will obtain the necessary clearances and furnish the originating office with the procedure to be followed and, where appropriate, the name and location of the Canadian tax official who is to be contacted by the special agent. A Canadian agent will usually accompany the special agent when third party contacts are made.
5. For all travel to Canada, other than non-case related travel under an annual blanket authorization, a request to travel will be prepared in accordance with the instructions provided in subsection 9.11.2.4.1.

[9.11] 2.4.3  (12-14-1998)
Travel by United States Flag Carriers.

1. All air travel performed between the United Sates and a foreign country or between foreign countries must be by "certificated" air carriers whenever service by these carriers are available.
2. Certificated air carriers are carriers holding certificates under the Federal Aviation Act of 1958, excluding foreign air carriers operating under these permits. For more information see the Travel Handbook.

[9.11] 2.4.4  (12-14-1998)
Official Passports

1. Each officer or employee of the Service traveling under official orders to foreign countries must have in his or her possession a valid United States Official passport. The only exception is travel to Canada.
2. An application for an official passport should be made as soon as foreign travel is anticipated. The passport Agency requires 30 days to process and issue Official passports. Additional time should be allowed for internal approval procedures.
3. A regular tourist passport is not appropriate for official travel.
4. Procedures for obtaining Official passports are contained in the text of the Travel Handbook.
5. Official passports issued to Internal Revenue Service employees should be returned within ten days of travel completion to: Assistant Commissioner (International), Administration Branch (OP:IN:P:A:B), 950 L'Enfant Plaza, South, SW, Room 3327, Washington, DC, 20024. All Official Passports are housed at the above location until official travel is required.
6. Employees are required to notify the Assistant Commissioner (International), Administration Branch for canceling or destroying their Official Passport upon retirement or separation from the Internal Revenue Service.

[9.11] 2.4.5  (12-14-1998)
Immunization Requirements

1. United States residents visiting foreign countries, with few exceptions including Canada, are required to have in their possession an "" international Certificate of Vaccination."" This certificate and up-to-date information as to the immunization requirements of the country to be visited can ordinarily be obtained with the passport application, or at the nearest office of the United States Public Health Service.
2. Required immunizations should be obtained through the United States Government facilities, including United States Public Health Service, when available. If Government facilities are not available, or if it is not otherwise practicable to use such facilities, the services of a private physician may be utilized and reimbursed on a travel voucher.
3. Also see text of the Travel Handbook.

[9.11] 2.4.6  (12-14-1998)
Firearms in a Foreign Country

1. Under no circumstances will special agents carry firearms into foreign countries without the specific and written approval of the Ambassador. Requests for approval to carry firearms or electronic surveillance equipment into a foreign country need to be included in a request for foreign travel and will be coordinated through the Section Chief, Money Laundering and International. There will be extremely rare occasions when special agents are granted this authority.

[9.11] 2.5  (12-14-1998)
TRAVEL PURSUANT TO UNDERCOVER OPERATIONS

1. For all foreign travel related to approved undercover operations, a request to travel will be prepared in accordance with the instructions provided in subsection 9.11.2.4.1.