1.1.19  Criminal Investigation

1.1.19.1  (09-10-2008)
Functional Statement

  1. The mission of Criminal Investigation (CI) is to serve the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

  2. While tax enforcement is clearly the core mission, CI also makes significant contributions to other important national law enforcement efforts. Over the past several years, CI's participation in joint investigations has helped lead to major convictions on high profile cases involving such issues as political corruption, corporate fraud, narcotics trafficking, and terrorist financing.

  3. Criminal Investigation is staffed with over 4,000 employees whose dedicated efforts have earned CI a reputation as the premier financial investigative agency in the world.

  4. To accomplish the mission, CI:

    1. develops and implements measures that balance customer satisfaction appropriate to law enforcement, employee satisfaction and business results

    2. ensures that criminal enforcement is an essential part of an integrated tax compliance strategy

    3. fulfills the expectation of honest taxpayers that tax evaders will be criminally prosecuted

    4. provides support to the US Attorney's Office by investigating financial crimes appropriate to CI's jurisdiction and participating in joint investigative task forces

    5. provides advice to Congressional Committees on legislation, regulation, litigation, and Freedom of Information Act (FOIA) matters and other requests as they relate to CI

    6. provides, when necessary, personal protection for IRS employees

    7. ensures all CI employees are properly trained to fulfill their mission

    8. promotes equal employment opportunity and complies with Affirmative Action and diversity programs as directed by the IRS

1.1.19.2  (09-10-2008)
Headquarters

  1. The mission of CI Headquarters (HQ) is to support the CI field offices in their efforts to accomplish the CI mission. Headquarters provides strategic and operational support for all areas of the organization.

  2. Criminal Investigation HQ consists of the Chief; Deputy Chief; Directors; and staffs of the following offices:

    1. Operations, Policy and Support (OPS)

    2. Strategy (S)

    3. Refund Crimes (RC)

    4. Communications and Education (CE)

    5. Equal Employment Opportunity (EEO)

    6. Technology Operations and Investigative Services (TOIS)

  3. The Chief, CI, reports to the Commissioner of the IRS but is supervised by the Deputy Commissioner, Services and Enforcement. The Chief, CI, is responsible for the full range of planning, managing, directing and executing the world activities of CI. The Chief, CI, together with the Deputy Chief, directly supervises the Directors of the HQ offices, as well as the four area Directors, Field Operations.

1.1.19.2.1  (09-10-2008)
Operations, Policy and Support

  1. The office of Operations, Policy and Support includes the following sections:

    • Security and Technical Operations

    • Financial Crimes/Treasury Enforcement Liaison

    • Forensic Lab

    • International

    • Narcotics and Counterterrorism

    • Special Investigative Techniques

    • Warrants and Forfeitures

  2. The Office of Operations, Policy and Support provides policy, direction, oversight, and support to the CI field offices in accomplishing the overall Criminal Investigation mission.

1.1.19.2.2  (12-01-2006)
Strategy

  1. The Office of Strategy includes the following sections:

    • Finance

    • Human Resources

    • Legislative Affairs

    • National CI Training Academy

    • Planning and Strategy

    • Research

    • Review and Program Evaluation

  2. The Office of Strategy develops, supports, and measures CI's business plans and priorities for implementation of the national compliance strategy.

1.1.19.2.3  (09-10-2008)
Refund Crimes

  1. The Office of Refund Crimes includes a HQ staff and ten Fraud Detection Centers (FDC) located in the following areas:

    1. Andover, Massachusetts

    2. Atlanta, Georgia

    3. Austin, Texas

    4. Brookhaven, New York

    5. Cincinnati, Ohio

    6. Fresno, California

    7. Kansas City, Missouri

    8. Memphis, Tennessee

    9. Ogden, Utah

    10. Philadelphia, Pennsylvania

  2. To support the CI mission by identifying and developing schemes for the purpose of referring and supporting high-impact criminal tax and related financial investigations. This mission will be achieved through the use of human and artificial intelligence and via collaboration with stakeholders.

1.1.19.2.4  (12-01-2006)
Communications and Education

  1. The mission of the Office of Communications and Education is to plan, design, and implement internal and external Communication activities that foster compliance and reinforce the IRS Strategic Plan. These activities include marketing, education and outreach regarding CI enforcement actions in coordination with CI Public Information Officers (PIO) within the CI field offices, the media and the practitioner community through National Communications & Liaison (C&L) Media Relations, IRS operating divisions, and advising management on communication issues.

1.1.19.2.5  (12-01-2006)
Equal Employment Opportunity and Diversity

  1. The mission of the office of Equal Employment Opportunity and Diversity (EEOD) is to ensure that employment practices and decisions are implemented fairly and with integrity to all employees, applicants for employment, and customer stakeholders throughout the CI organization.

  2. The office of EEOD provides guidance and instruction on the execution of equal employment opportunity program policies and procedures. The office ensures that management is accountable for the implementation and execution of EEO and Diversity objectives and are in full compliance with EEO laws, regulations and guidelines.

  3. The EEOD office ensures that every employee at every grade level understand their obligation to respect and value diversity in the workplace.

1.1.19.2.6  (12-01-2006)
Technology Operations and Investigative Services

  1. The Office of Technology Operations and Investigative Services includes the following sections:

    1. Business Systems Development

    2. Electronic Crimes

    3. National Operations Center

    4. Program Management and Enterprise Architecture

  2. The mission of Technology Operations and Investigative Services is to:

    1. operate and maintain CI's computer network

    2. develop long-range information technology (IT) strategies

    3. plan and deliver the IT products associated with the long-term strategies

    4. evaluate the technical aspects of network software and hardware

    5. recover and analyze investigative digital evidence

1.1.19.3  (09-10-2008)
Criminal Investigation Area and Field Offices

  1. The Directors, Field Operations are located in the following cities:

    1. Atlanta, Georgia (Southeast Area)

    2. Dallas, Texas (Mid States Area)

    3. Laguna Niguel, California (Pacific Area)

    4. Philadelphia, Pennsylvania (North Atlantic Area)

  2. The Directors, Field Operations supervise the field office Special Agents in Charge (SACs) and oversee the field office operations under their jurisdiction. In conjunction with SACs, the Directors, Field Operations plan, develop, direct and implement a comprehensive criminal investigation program for their area that enhances compliance, ensures consistency in taxpayer treatment and continuously improves business systems and processes.

  3. The management team in the individual field offices consist of Special Agents in Charge, Assistant Special Agents in Charge, and Supervisory Special Agents. The duties and responsibilities of these managers are described in IRM 1.4.9, Resource Guide for Managers (formerly IRM 114.1 CH 6, Compliance and Customer Service Managers Handbook - Criminal Investigation.


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