1.2.18  Policy Statements for Criminal Investigation Activities

Manual Transmittal

October 12, 2012

Purpose

(1) This transmits new IRM 1.2.18, Servicewide Policies and Authorities, Policy Statements for Criminal Investigation Activities

Material Changes

(1) This policy statement is renumbered according to applicable IRS business processes:

  • IRM 1.2.18.1.2. P-9-85 (Formerly P-1-111), Luxury class vehicles excluded from motor vehicle fleet except for surveillance or undercover work.

(2) New: Exhibit 1.2.18-1, All Active Policy Statements for Criminal Investigation Activities. A table of all current policy statements for this process.

(3) This IRM contains all of the Servicewide Policy Statements that relate to Criminal Investigation activities.

(4) The following is a listing of all sections in the Policy Statement series:

  • IRM 1.2.1, Policies of the Internal Revenue Service;

  • IRM 1.2.10, Policy Statements for Organization, Finance and Management Activities;

  • IRM 1.2.11, Policy Statements for Information Technology Activities;

  • IRM 1.2.12, Policy Statements for Submission Processing Activities;

  • IRM 1.2.13, Policy Statements for the Examining Process;

  • IRM 1.2.14, Policy Statements for the Collecting Process;

  • IRM 1.2.15, Policy Statements for Human Resources Management Activities;

  • IRM 1.2.16, Policy Statements for the Rulings and Agreements Process;

  • IRM 1.2.17, Policy Statements for the Appeals Process;

  • IRM 1.2.18, Policy Statements for Criminal Investigation Activities;

  • IRM 1.2.19, Policy Statements for Communications, Liaison and Disclosure Activities;

  • IRM 1.2.20, Policy Statements for Penalties and Interest Activities;

  • IRM 1.2.21,Policy Statements for Customer Account Services Activities;

  • IRM 1.2.22, Policy Statements for Taxpayer Education and Assistance Activities;

  • IRM 1.2.23, Policy Statements for Office of Chief Counsel Activities;and

  • IRM 1.2.24, Policy Statements for Special Topic Activities.

Effect on Other Documents

This supercedes IRM 1.2.18, dated August 28, 2007.

Audience

All Divisions and Functions

Effective Date

(10-12-2012)

Kathryn A. Greene
Director, Servicewide Policy, Directives
and Electronic Research

1.2.18.1  (10-12-2012)
Introduction to Criminal Investigation related Policy Statements

  1. This IRM contains Policy Statements which relate to Criminal Investigation activities. Each Policy Statement is now categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Policy Statements. Policy Statements apply to all Service personnel involved in the type of program, activity, function, or work process they cover.

  2. Any Policy Statement approved after this revision of IRM 1.2.18 is posted to IRS.gov and can be accessed through the ReferenceNet web site under the Instructions to Staff tab at the top and then to "Recently Approved Policy Statements." They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

    Note:

    If any Policy Statements have been inadvertently omitted from this Section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

1.2.18.1.1  (04-09-1991)
Policy Statement 9-6

  1. Legal Rights of Persons Being Investigated

  2. The methods used by Criminal Investigation to investigate possible criminal violations of the law may vary with the circumstances, but will stay within the bounds of the law and the guidelines promulgated by the Assistant Commissioner. Criminal Investigation personnel will respect the Constitutional rights of all persons being investigated. Enforcement will be administered uniformly, with fairness and impartiality, applying the same standards to all criminal investigations.

1.2.18.1.2  (06-13-1994)
Policy Statement 9-85 (Formerly P-1-111)

  1. Luxury class vehicles excluded from motor vehicle fleet except for surveillance or undercover work

  2. Luxury class vehicles, including American or foreign sports cars, will not normally be part of a motor vehicle fleet. The Directors of Investigation or the Chief Inspector may allow such inclusion if the following criteria are met: the vehicle is required for and will be used only for surveillance or undercover work; the vehicle will be used with sufficient frequency to make its maintenance feasible; the estimated cost of maintaining the vehicle in a safe operating condition is less than the cost of renting a suitable vehicle; and it is unlikely that the criminal element will identify the vehicle's use for law enforcement purposes. The vehicle will be stored when not in use. The continued inclusion of the vehicle in the fleet will be subject to annual review.

Exhibit 1.2.18-1 
All Active Policy Statements for Criminal Investigation Activities

New Number Old Number Title
9-6   Legal Rights of Persons Being Investigated
9-85 1-111 Luxury class vehicles excluded from motor vehicle fleet except for surveillance or undercover work

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