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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 18. Policy Statements for Criminal Investigation Activities

1.2.18  Policy Statements for Criminal Investigation Activities

1.2.18.1  (08-28-2007)
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. The fact that Policy Statements apply to all Service personnel involved in the type of program, activity, function, or work process covered by them remains unchanged.

  2. An initiative is underway to completely overhaul the Commissioner's Policies. Some of them exceed 40 years old and due to changes in IRS climate and technological advancements, no longer serve their original intended purpose. The Office of the Chief Counsel and the Office of Servicewide Policy, Directives, and Electronic Research (SPDER) are working with the division and functional owners of the policy statements to determine which ones are still current, which ones should be cancelled, and which ones need revision.

  3. 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  (Approved 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  (Approved 06-13-1994)
Policy Statement 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.


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