1.4.9  Resource Guide for Management Officials - Criminal Investigation

1.4.9.1  (12-30-2010)
Overview

  1. This section is intended to serve as a guide to assist Criminal Investigation (CI) management officials. The various topics in this section include:

    • Responsibilities

    • Workload Selection and Assignments

    • Management Responsibilities When Initiating Investigations

    • Workload Reviews

    • Review of Group Operations by the Special Agent in Charge (SAC) or Assistant Special Agent in Charge (ASAC)

    • Review of Prosecution Recommendation Reports

    • Review and Program Evaluation (RPE) Reviews

    • Required Briefings

    • Trauma Management for Supervisory Special Agents (SSA)

  2. Additional guidance, management philosophy and techniques can also be found in the SSA Toolkit which is updated yearly by the National Criminal Investigation Training Academy (NCITA). The SSA Toolkit provides guidance in dealing with a myriad of management issues. The toolkit can be found on the CI Web on the NCITA Web page and downloaded to your desktop.

1.4.9.2  (12-30-2010)
Responsibilities

  1. Criminal Investigation management officials are responsible for the efficient and effective utilization of the CI workforce to accomplish the strategies and mission of IRS and CI.

  2. The SSA is responsible for the efficient and effective performance of their assigned group and its assigned responsibilities. The primary responsibility of the group is to investigate significant financial crimes in accordance with established policies and programs.

  3. The SAC and ASAC are responsible for the efficient and effective operation of the assigned field office.

  4. The Director, Field Operations is responsible for the effective and efficient operation of their assigned area. The Directors, Field Operations are members of the Chief, CI’s executive staff and assist in the development of the annual business plan.

  5. Directors who report to the Chief, CI, are responsible for their assigned areas of responsibilities.

  6. The Chief and Deputy Chief, CI, are responsible for leading the organization in achieving the CI mission, as well as the overall mission of the IRS.

1.4.9.2.1  (12-30-2010)
Line of Authority

  1. Criminal Investigation special agents, tax fraud investigative aids (TFIA), and compliance support assistants (CSA) are under the direction of an SSA.

  2. The intelligence analyst may be under the direction of an SSA, ASAC, or SAC.

  3. Supervisory special agents supervise employees in their assigned group and are under the direction of and report to the SAC and/or the ASAC. In field offices without an ASAC, the SSA reports directly to the SAC. In field offices with an ASAC, the SSA will follow the chain of command and report first to the ASAC.

  4. Assistant Special Agents in Charge supervise SSAs and are under the direction of the SAC. The ASAC may also supervise other personnel such as the public information officer (PIO), budget analyst, administrative officer (AO), management analyst, and intelligence analyst.

  5. Special Agents in Charge, depending on the configuration of the field office supervise SSAs and/or ASACs. The SAC is under the direction of the Director, Field Operations. The SAC may also supervise other personnel such as the PIO, budget analyst, AO, management analyst, and intelligence analyst.

  6. Director, Field Operations supervise SACs, area office analysts and centralized case reviewers (CCR). The Director, Field Operations is under the direction of the Chief, CI.

  7. The Chief and Deputy Chief, CI, are under the direction of the IRS Deputy Commissioner.

1.4.9.2.2  (12-30-2010)
Duties of the Supervisory Special Agent

  1. The SSA plans and directs the group's work by:

    1. providing leadership in carrying out CI Headquarters (HQ) and field office plans and programs

    2. assigning investigations and other work and reviewing and redistributing the workload as necessary

    3. directing senior employees to assist in planning and directing the work of the other group employees

    4. directing employees to plan, schedule, and perform activities within the scope of their duties

    5. keeping current with relevant legislation, court decisions and directives

    6. advising employees on policies, procedures, and investigative techniques

    7. reviewing completed investigative reports

    8. providing training, career development opportunities, and advice for employees

    9. directing clerical employees to perform secretarial, clerical and administrative duties such as arranging appointments, monitoring and routing incoming calls and correspondence; keeping a record of original tax returns charged to the group; servicing and maintaining controls and files; assembling data and preparing reports, etc.

    10. evaluating employee performance (including the mandatory mid-year evaluation at the six month point)

    11. if delegated by the SAC/ASAC, authorizing primary investigations (PI), which are not related to money laundering and Bank Secrecy Act (BSA) violations

    12. maintaining good relationships with other IRS operating divisions and other law enforcement agencies, including the United States Attorney’s Office

    13. designating an acting SSA when necessary

    14. encouraging compliance through publicity of the activities that CI undertakes to enforce the laws within CI’s jurisdiction, see IRM 9.3.2 (subsection 9.3.2.4.2, Role of the Supervisory Special Agent and Special Agent)

    15. conducting joint quarterly four-way conferences for both administrative and grand jury investigations unless waived by both operating divisions

  2. The SSA is responsible for a wide range of administrative and clerical matters. These include, but are not limited to:

    1. Timely and accurate updating of the Criminal Investigation Management Information System (CIMIS) database (within 5 days) and Total Inventory Management System (TIMS). The accuracy and completeness of these databases is critical to the proper operation of the group, field office, and HQ.

    2. Ensuring the proper and timely completion, submission and filing of all monthly reports for all agents.

    3. Proper and timely completion of all annual certifications by all employees.

    4. Ensuring that all employee diaries are complete and up-to-date.

    5. Timely completion of required tax return and equipment inventories.

    6. Timely completing and documenting of all workload and case reviews. (Minimum of three reviews per year, two case reviews, and one workload review.) It is recommended that the workload review be scheduled in conjunction with the employee’s mid-year evaluation.

    7. Timely and accurate submission of all ad hoc reports required by the field office.

    8. Timely and accurate completion and submission of all other periodic reports pertaining to the group, such as consensual monitoring reports, undercover reports, imprest fund reports, and so forth are properly completed and timely submitted.

  3. The SSA will look to the SAC/ASAC for direction and guidance relative to operations. The SSA will keep the SAC/ASAC informed on all significant developments, major activities, and problems within the group which may affect upper management. It is especially important that the SAC/ASAC immediately be made aware of any issue that may come to the attention of the news media, other agencies or operating units, or anyone above the SAC in the chain of command. In particular, the SSA will advise the SAC/ASAC of any significant occurrence such as:

    1. personnel problems

    2. inquiries made by HQ or the Director, Field Operations’ staff

    3. unusual request from the attorney for the government

    4. special interest investigations

  4. The SSA will keep Criminal Tax (CT) Counsel advised of all investigations, enforcement actions and significant investigative developments.

1.4.9.2.3  (12-30-2010)
Duties of the Special Agent in Charge and Assistant Special Agent in Charge

  1. The SAC/ASAC plans and directs the field office by:

    1. Developing operating unit practices and achieving program objectives and providing leadership in carrying out CI-HQ and field office plans and programs.

    2. Finding solutions to operational problems.

    3. Effectively and efficiently dealing with staffing and personnel problems.

    4. Assigning investigations and other work and reviewing and redistributing the workload as necessary.

    5. Authorizing investigations. Authorization of subject criminal investigations (SCI) and primary investigations (PI) relative to money laundering and Bank Secrecy Act (BSA) violations generally rests exclusively with the SAC (see IRM 9.4.1, General, Primary and Subject Investigations.) Certain sensitive SCIs must be approved by the Director, Field Operations (see IRM 9.4.1, Investigation Initiation).

    6. Directing employees to plan, schedule, and perform activities within the scope of their duties.

    7. Keeping current with relevant legislation, court decisions, and directives.

    8. Reviewing completed investigative reports.

    9. Special Agents in Charge are responsible for making referrals to the Department of Justice (DOJ).

    10. Authorizing enforcement actions; confidential informant (CI), cooperating witness (CW), and source of information.

    11. Providing training and career development opportunities and advice for employees.

    12. Evaluating employee performance.

    13. Maintaining good relationships with the IRS operating divisions and other law enforcement agencies, as well as the United States Attorney’s Office(s).

    14. Designating an Acting SAC/ASAC when necessary.

    15. Encourage compliance through publicity of the activities that CI undertakes to enforce the laws within CI’s jurisdiction (see IRM 9.3.2, subsection 9.3.2.4.2, Roles of the Supervisory Special Agent and Special Agent).

  2. The SAC/ASAC is responsible for a wide range of administrative and clerical matters. These include, but are not limited to:

    1. Timely and accurate updating of CIMIS and TIMS. The accuracy of these databases is critical to the proper operation of the group, field office, and HQ.

    2. Proper and timely completion, submission and filing of all monthly and annual reports.

    3. Proper and timely completion of all annual certifications by all employees.

    4. Ensuring that all employee diaries are complete and up-to-date.

    5. Timely completion of required tax return and equipment inventories.

    6. Timely completing and documenting of all workload reviews.

    7. Timely and accurate submission of all ad hoc reports required by the area office.

    8. Timely and accurate completion and submission of all other periodic reports pertaining to the field office, such as consensual monitoring reports, undercover reports, CI/CW reviews, undercover documents and so forth are properly completed and timely submitted.

1.4.9.2.4  (12-30-2010)
Duties of the Director, Field Operations

  1. The Director, Field Operations plans and directs the area office work by:

    1. Providing leadership in carrying out CI HQ plans and programs.

    2. Keeping current with relevant legislation, court decisions and directives.

    3. Authorizing sensitive investigation (see IRM 9.4.1, General, Primary and Subject Investigations).

    4. Reviewing completed sensitive investigation reports.

    5. Providing training and career development opportunities and advice for employees.

    6. Evaluating employee performance.

    7. Timely completing and documenting reviews of his/her assigned field offices.

    8. Proper and timely completion of all annual certifications by all employees.

    9. Timely and accurate completion and submission of all periodic reports pertaining to the area office.

    10. Designating an Acting Director, Field Operations when necessary.

1.4.9.3  (12-30-2010)
Criminal Tax Counsel, DOJ and the United States Attorney

  1. Criminal Tax Counsel will review all Title 26 and sensitive investigation prosecution recommendations, grand jury requests, requests to use special investigative techniques (e.g., consensual monitoring and undercover operations), search warrant affidavits and related enforcement action review forms, search warrant inventories and seizure warrant affidavits, and prepare law and fact memoranda.

  2. It is the SSA's responsibility to develop and maintain a good working relationship with attorneys for the government which includes the US Attorney’s Office and the DOJ. The US Attorney is the primary “customer” of CI, without which CI cannot function. The SSA, in coordination with the SAC and ASAC, will work together with the attorney for the government to determine the investigative inventory of the group. The program goals of the IRS will be taken into consideration, as well as the willingness and ability of the US Attorney's Office and DOJ to allocate resources to achieving these goals.

  3. The SSA should be alert for:

    1. The need for additional help in grand jury investigations, trial preparation and trial.

    2. When the attorney for the government is considering not prosecuting a subject who was recommended for prosecution.

    3. Investigations in which there are potential plea bargains, nolle prosequi and/or sentencing.

1.4.9.4  (12-30-2010)
Development and Initiation of Investigations

  1. It is the responsibility of the SSA to ensure that their special agents work at developing significant investigations. Investigations come from a wide variety of sources. Historically, the most prolific sources of investigations have been:

    1. the US Attorney's Office

    2. other Federal, state and local law enforcement agencies

    3. referrals from other operating divisions

    4. information databases

    5. informants

    6. general investigations (projects)

    7. newspaper articles

  2. The SSA should encourage the special agents within the group to maintain close relationships and regular contact with the US Attorney's Office, other law enforcement agencies, and the other operating divisions to increase the potential of generating quality, high profile investigations.

  3. The SSA is responsible for doing everything possible to support the compliance efforts of the other operating divisions. This is particularly important in the area of fraud referrals. This includes timely evaluation of fraud referrals received from the other operating divisions (see IRM 9.4.1, General, Primary and Subject Investigations). Criminal Investigation management will encourage fraud awareness and referrals from the other operating divisions by:

    1. Speaking at group meetings and training classes.

    2. Inviting managers and agents from the other operating divisions to group meetings to discuss ways of maintaining a high level of cooperation.

    3. Conducting a thorough, complete and professional evaluation of fraud referrals received from the other operating divisions. This includes evaluating the totality of the referral and not just the information listed on the referral form.

    4. As appropriate, preparing memoranda commending the referring agent for above average performance.

    5. Identifying badges of fraud and additional actions to be taken to sustain the fraud penalty.

  4. Supervisory Special Agents are responsible for reviewing requests to initiate criminal investigations. If delegated the authority, the SSA will initiate Title 26 PIs. All sensitive SCIs are authorized by the Director, Field Operations. If delegated the authority, the ASAC will authorize Title 26 SCIs. The SAC will authorize all other investigations.

    Note:

    Investigations of banks and brokers or dealers in securities referenced in 31 CFR 103.46(a)(1) through 103.46(a)(6) for possible criminal violations of 31 CFR Part 103 (except 31 CFR 103.23 and 103.48) must be authorized by the Chief, CI. See IRM 1.2.52.11, Delegation Order 25-5 (formerly DO 143 (Rev. 6)) and IRM 9.4.1, General, Primary, and Subject Investigations.

  5. Supervisory Special Agents are responsible for reviewing and forwarding requests to initiate investigations other than those within their authority to authorize.

  6. Special agents will prepare the request to initiate an SCI according to the established policies and procedures. The SSA will review the request, and decide whether to forward the request for authorization, based on the following factors:

    1. the allegation(s) and the potential for criminal prosecution

    2. the information and evidence developed by the special agent

    3. the LEM guidelines and other local prosecutorial standards

    4. program goals and guidelines

    5. the current field office inventory

    6. ability to prove the allegations in light of potential weaknesses

    7. other prosecutorial considerations, such as venue, statute of limitations, age and health of subject, notoriety of subject, other agencies involved, etc.

  7. If the SSA decides to forward a SCI initiation package, he/she will review the CIMIS input for accuracy, Document Manager and/or workflows will be consulted for the most recent update on what documents must be included in the package that goes to the ASAC/SAC/Director, Field Operations. These documents will always include a memorandum explaining the allegations. The nature and extent of any additional documents required depends on whether the investigation is to be conducted administratively or under the auspices of a grand jury. Furthermore, it will depend upon whether it is tax/non-tax, service initiated or attorney for the government initiated, or an expansion of an existing grand jury.

1.4.9.5  (12-30-2010)
Group Workload Selection and Assignment

  1. The SSA has an important responsibility in identifying, selecting, and assigning work within their assigned group. Factors to be considered:

    1. Complying with IRS guidelines.

    2. Identifying areas of willful noncompliance.

    3. Providing coverage in areas of noncompliance identified in the annual business plan (ABP) and IRS strategies.

    4. Selecting investigations which will positively impact on compliance and in accordance with the Law Enforcement Manuals (LEM).

    5. Maintaining a balanced workload within the group (assuming it is not a specialty group). Maintaining a balanced workload involves coordination with the SAC/ASAC to determine the proper proportion of group investigations involving legal source income, illegal source income, narcotics and terrorism investigations.

  2. Supervisory Special Agents will attempt to match the type, level and complexity of the investigation with the ability of the assigned special agent. If this is not possible, the SSA will provide additional supervision or assign a senior special agent to assist with the investigative planning and implementation.

  3. Supervisory Special Agents will closely monitor all assignments to ensure timely completion. Although deadlines often change due to a variety of circumstances, it is the responsibility of the SSA to ensure that investigations do not lie dormant or become stagnant. It is also the responsibility of the SSA to ensure that time is not wasted on unnecessary tasks. Each special agent should have an appropriate mix of investigations, information gathering and evaluative assignments.

  4. Supervisory Special Agents must balance the importance of efficiently completing an investigation with his/her responsibility to develop employees by challenging their ability. Employees are usually best developed by providing increasingly complex assignments.

1.4.9.6  (12-30-2010)
Case and Workload Reviews

  1. Three times per year the SSA will conduct case reviews of each agent’s inventory and completely and fully document them within CIMIS, utilizing the Plan of Significant Actions and SSA Case Load Review. The Plan of Significant Actions and SSA Case Load Review must show the guidance and direction provided to the special agent.

  2. The annual workload review will be conducted at the mid-year of the special agent’s evaluation period and in conjunction with the case reviews. In addition to the areas covered in the case review, the workload review will cover administrative areas including the special agent’s diary, law enforcement availability pay, special agent development, government vehicle maintenance, returns inventory and controls, and investigative equipment. The workload review will address the special agent’s performance.

1.4.9.6.1  (12-30-2010)
Active Investigations Case Reviews

  1. (1) The following areas, at a minimum, should be covered during each case review:

    1. accuracy of the CIMIS and TIMS entries relating to the special agent's investigations

    2. violations being investigated

    3. years being investigated

    4. activities accomplished since last review

    5. expectations to be accomplished before the next review

    6. potential problems with the investigation

    7. CIMIS updates

    8. estimated completion dates

    9. date of last four-way conference (administrative investigations)

    10. revenue agent involvement

    11. statute of limitations, with special attention being paid to allowing enough time for the prosecution recommendation review process

    12. elapsed time and time applied to the investigation

    13. asset seizure and forfeiture potential

1.4.9.6.2  (12-30-2010)
Pipeline Investigations Case Reviews

  1. The following areas, at a minimum, should be reviewed on pipeline investigations:

    1. Current location of investigations in the pipeline.

    2. Narrative of last contact the special agent had with the assigned attorney for the government.

    3. Actions on investigation since last review.

    4. Date anticipated for indictment, trial, sentencing, etc.

    .

1.4.9.6.3  (12-30-2010)
Investigation Information

  1. The SSA will be able to supply the following investigation information:

    1. date the subject was first contacted and/or interviewed

    2. date the preparer and accountant was first contacted and/or interviewed

    3. summary of activity to date

    4. extent of case reviews, including inspection of documents, schedules and other analysis prepared from obtained evidence

    5. problems encountered or anticipated

    6. status of pipeline investigations

    7. status of closed investigations with conditions of probation

    8. written feedback and follow-up action items

    9. summary of discussions with case agents and Asset Forfeiture Coordinator (AFC) regarding asset forfeiture potential in appropriate investigations

1.4.9.6.4  (12-30-2010)
Workload Reviews

  1. Workload reviews include the case review outlined above, plus a review of the following items:

    1. diary (acceptable notations), (see IRM 9.12.1, Miscellaneous Administrative Procedures)

    2. law enforcement availability pay (LEAP) status

    3. travel vouchers (timeliness and accuracy)

    4. special agent development

    5. individual development plan (IDP) to include IDP accomplishments, objectives and goals, training requested and completed

    6. tax fraud investigative aide (TFIA) and clerical staff usage

    7. undercover/cover agent; administrative duties including a review of Form 10411, Reimbursement Claim for Confidential Expenditures on Official Business, cover documents inventory, stored documents, etc.

    8. collateral assignments such as on-the-job instructor, firearms/defensive tactics instructor, asset forfeiture coordinator, physical fitness coordinator, program coordinator, etc.

    9. miscellaneous duties

    10. CI/CW log review, active/inactive

    11. security; including physical office and desk security

    12. document security (electronic and paper)

    13. computer security policy review

    14. returns inventory

    15. controls from Form 4135, Criminal Investigation Control Notice

    16. closed investigations with conditions of probation

    17. assigned government vehicle-maintenance, upkeep and anticipated problems

    18. firearm qualification status

    19. automated data processing (ADP) usage

    20. investigative equipment

    21. appraisal of performance since last evaluation

1.4.9.7  (12-30-2010)
Special Agent in Charge/Assistant Special Agent in Charge Reviews of Group Operations

  1. The SAC/ASAC will conduct group operational reviews every six months utilizing, in part, the CIMIS SAC/ASAC Operational Review function. The reviews include in-depth discussions of:

    1. the accuracy of the CIMIS and TIMS databases

    2. investigations and special agents

    3. closed investigations with conditions of probation

    4. a sampling of diaries

    5. sign out logs or computer calendar entries

    6. administrative controls

    7. collaterals

    8. referrals

    9. tax returns

    10. suspense items

    11. drop files

    12. IDP's

    13. investigation development

    14. undercover operations

    15. budget items

    16. workload/case reviews and planned activity

    17. group meeting minutes

    18. group staffing and resource needs

    19. quarterly joint four-way conferences

    20. LEAP

    21. physical fitness program (PFP)

    22. Equal Employment Opportunity (EEO)

    23. development of employees

    24. personnel problems

    25. other problems or concerns

  2. The CI Operation Review Checklist can assist the SSA in preparing for reviews. The checklist covers:

    1. planning and implementation

    2. management controls

    3. management of resources

    4. equal employment opportunity (EEO) and development of employees

    5. communications

    6. general observations

    7. action items; follow-up

1.4.9.8  (12-30-2010)
Review of Prosecution Recommendation Reports

  1. Management’s duties and responsibilities in processing and reviewing completed prosecution recommendation reports are contained in IRM 9.5.12, Processing Completed Criminal Investigation Reports.

1.4.9.9  (12-30-2010)
Review and Program Evaluation Reviews

  1. Review and Program Evaluation (CI:S:RPE) will conduct operational reviews of each field office every other year. These reviews are performed by a team of management personnel from field offices outside the area office. The areas of review include:

    1. management impact

    2. identified agency priorities

    3. program accomplishments

    4. investigation selection

    5. productivity and efficiency

    6. investment in operational capabilities

  2. An in-depth review guide is available from CI:S:RPE.

1.4.9.9.1  (12-30-2010)
Management Impact

  1. This portion of the operational review is to determine field office managerial involvement in the day-to-day operations. Communication and direction are key factors to management’s impact on operations and work environment.

1.4.9.9.2  (12-30-2010)
Identified Agency Priorities

  1. This area of the operational review is to evaluate the field office’s strategy and accomplishments in achieving national goals. Emphasis will be on how the field office is implementing the national strategies and annual business plans.

  2. Information from CIMIS will be analyzed and publicity activity will be reviewed.

1.4.9.9.3  (12-30-2010)
Program Accomplishments

  1. The CI:S:RPE team evaluates the quality, impact and balance of investigations among the legal income, illegal income, narcotics and terrorism programs and the various subprograms. This portion of the review is focused on the investigative strategies and how the strategies are being implemented within the program area, in part by considering:

    1. performance indicators

    2. statute usage

    3. effectual use of investigative techniques

    4. evaluation of the computer investigative specialist (CIS) program

    5. financial management

    6. communications and relationships

1.4.9.9.4  (12-30-2010)
Investigative Selection

  1. The following areas are reviewed to evaluate the field office’s selection of investigations:

    1. assignments

    2. fraud referral program

    3. sources of investigations

1.4.9.9.5  (12-30-2010)
Productivity and Efficiency

  1. The field office will be evaluated on the timely and competent use of limited resources available for working, disposing, and processing investigations. The crucial indicators are elapsed time and applied time.

1.4.9.9.6  (12-30-2010)
Investment in Operational Capabilities

  1. The field office will be evaluated on some of those elements that form the infrastructure that exists to perform IRS and CI’s missions. Items that will be reviewed are:

    1. diversity, development, and training

    2. ethics and integrity

    3. centralized review

    4. seized asset management

    5. ADP

    6. administrative areas

1.4.9.10  (12-30-2010)
Required Briefings and Reports

  1. Criminal Investigation managers are required to provide annual briefings to employees. The briefings are required to be conducted in a timely manner and documented as required by established policy and procedure.

  2. Supervisory special agents are required to annually provide designated briefings to special agents and support personnel. The briefings are to be documented and certified to the Chief, CI.

  3. The following are some of the briefings required to be provided to employees:

    1. Conduct

    2. Computer Security

    3. Security

    4. Vehicles

    5. Monitoring Conversations

    6. Use of Force

    7. Ethics

    8. TECS/IDRS Security

    9. Outside Employment

    10. Arrest

    11. Medical

1.4.9.11  (12-30-2010)
Trauma Management for Managers

  1. Criminal Investigation will provide the appropriate response and support to special agents, special agent’s families and CI personnel following the critical injury or death of a special agent while performing job related duties.

  2. Criminal Investigation will provide liaison assistance to the immediate survivors of any special agent who is critically injured or dies while performing job related duties (line-of-duty). Furthermore, a critical incident stress debriefing coordinated by the Employee Assistance Program (EAP) will be made available to all affected CI personnel (see IRM 9.11.4, Personnel Matters).

  3. Criminal Investigation will provide the appropriate response and support to special agents following the use of force by the special agent while performing job related duties.

1.4.9.11.1  (12-30-2010)
Procedures and Responsibilities

  1. This subsection contains procedures and responsibilities following critical injury or death of a special agent.

1.4.9.11.1.1  (12-30-2010)
Notification

  1. In the event of a critical injury or death of a special agent while performing job related duties, CI will make notification as designated by the special agent in the Form 11208, Confidential Line of Duty Notification Information. The name of the injured or deceased special agent must never be released before this notification is made.

  2. Notification will be made in a timely manner (within one hour) by the SAC. If the SAC is unable to make the notification, he/she will designate the next highest ranking CI special agent to make notification timely. If a CI special agent cannot make notification timely, a local law enforcement agency will be requested to make notification.

  3. If the SAC is unable to personally make notification timely, he/she will contact the individual(s) to be notified in person, as soon as possible.

  4. If there is an opportunity to get the individual(s) to be notified to the hospital prior to the death of the special agent, notification will not be delayed to assemble the appropriate delegation.

    1. If the notified individual(s) requests to visit the hospital, he/she will be transported by someone from CI. Due to the possibility of shock, it is highly recommended that the notified individual(s) not drive themselves to the hospital.

    2. If young children are involved, CI will provide assistance to include arrangement for supervision of the children (as required).

  5. Notification must always be made in person by two CI employees (SA, SSA, ASAC or SAC) and never alone. If the individual being notified has a medical problem, medical personnel should be available at the location at the time of notification.

  6. Notification must never be made on the door step. The SAC or his/her, designated representative will ask to be admitted to the residence and ask the individual(s) to be seated prior to notification.

  7. Notification will be made slowly, clearly, including all information currently available, and should never convey false hope. The special agent will always be referred to by name and the words "“died”" and "“dead”" should be used rather than "“passed away” " or "“gone”" .

1.4.9.11.1.2  (12-30-2010)
Family Support

  1. In the event a special agent is hospitalized with critical injuries sustained while performing job related duties the special agent’s SSA, or designated representative, will:

    1. Coordinate with hospital personnel to provide appropriate waiting facilities for family members and CI personnel (separate if possible).

    2. Establish a press staging area separate from waiting facilities for family members and CI personnel.

    3. Coordinate transportation for the family to and from the hospital.

    4. Coordinate with the hospital and Human Resources (HR) to ensure that the medical bills related to the injured or deceased special agent are not sent to the special agent’s residence or family.

    5. Ensure the special agent’s family is promptly provided all available information relating to the special agent’s condition. This includes providing specific information on how the special agent was injured, as well as allowing the family to spend time with the special agent, if possible. The SSA should not be overly protective of the family.

    6. Notify the SAC of the current condition of the injured special agent and any changes in that condition.

  2. In the event of a special agent’s death while performing job related duties, the SSA, or designated representative, will:

    1. Notify the surviving family of the special agent’s desire to have or not to have a law enforcement funeral as specified in the Confidential Line of Duty Notification Information form and provide all possible assistance with funeral arrangements, as requested.

    2. Coordinate reimbursement of funeral and burial expenses not to exceed $800. If the special agent resides within the United States and dies away from his/her official duty station, an additional sum may be paid for transportation of the remains to the official duty station city (20 CFR 10.412, Claims for Compensation Under the Federal Employees Compensation Act (FECA).

    3. Issue a message to include name of deceased; date and time of death; circumstance surrounding the death; funeral arrangements (state if service will be private or a law enforcement funeral); detail regarding the family’s request, if any, for expressions of sympathy in lieu of flowers; and contact person and telephone number for additional information.

    4. Obtain an American flag to be presented to the family.

    5. Coordinate an escort for the surviving family to the appropriate National Law Enforcement Officers Memorial Services (if applicable) by contacting Concerns of Police Survivors (COPS) at (573) 346-4911 or www.nationalcops.org.

    6. On the following year, observe the special agent’s death date with a short note to the family and/or flowers to the grave site.

    7. Coordinate with the special agent’s family to return the special agent’s personal items. These items will be neatly boxed and cleaned (if soiled).

  3. If criminal violations surround the critical injury, or death, of a special agent while performing job related duties, the SSA, or designated representative, will:

    1. Inform the special agent and/or the special agent’s family of all new developments prior to press release.

    2. Keep the special agent and/or the special agent’s family apprised of legal and parole proceedings.

    3. Introduce the special agent and/or the special agent’s family to the victim assistance specialist of the court.

    4. Encourage the special agent and/or the special agent’s family, to attend the trial and accompany them whenever possible.

    5. Arrange for investigators to meet with the special agent and/or the special agent’s family at the earliest opportunity following the trial to answer all their questions.

1.4.9.11.1.3  (12-30-2010)
Criminal Investigation Personnel Support

  1. Criminal Investigation personnel who were involved (as witnesses or participants) in the event(s) which lead to the critical injury or death of a special agent will be required to attend a critical incident stress debriefing conducted by a trained mental health professional (coordinated through the EAP) prior to resuming job related duties outside of the office. It is highly recommended that this debriefing occur within 72 hours of the incident.

  2. A critical incident stress debriefing by a trained mental health professional (coordinated through the EAP) will be made available to any CI employee who may have been emotionally affected by the critical injury or death of a special agent while performing related duties.

  3. Information concerning individuals who participated in the EAP is confidential and governed by Federal regulations which impose criminal penalties for improper disclosure. Records and EAP counselor’s notes pertaining to an individual’s participation in this program are privileged and will not be referred to or made part of an employee’s official personnel file. The confidentiality of these records/information, whether recorded or not, will be maintained in accordance with the Title 42, CFR, Part 2 (Appendix D) the Privacy Act, 5 USC §552a (1984), and all other related laws and regulations.

1.4.9.11.1.4  (12-30-2010)
Benefits

  1. In the event of critical injury or death of a special agent while performing job related duties the SSA will act as liaison between the special agent or the special agent’s beneficiary and coordinate with HR to ensure all applicable forms and reports are promptly completed and submitted to:

    1. The Office of Worker’s Compensation Programs, US Department of Labor (all injuries sustained in the performance of job related duties are covered).

    2. The Office of Personnel Management (OPM), Employee Service and Records Center, Boyers, Pennsylvania 16017.

  2. If the special agent dies while enrolled in a self and family plan with a designated Federal government health insurance provider, any family member covered by the plan is eligible for continued coverage. The survivor’s share of the cost of the plan will be deducted from the annuity check (through the Federal Health Benefits Program). However, once the insurance coverage is canceled, the coverage cannot be reinstated. Office of Personnel Management has the responsibility of determining the survivor annuitant status.

  3. If the special agent dies while enrolled in the Federal Employee Group Life Insurance (FEGLI), OPM will provide eligible survivors with an application for benefits. A certified copy of the death certificate should be attached to the application.

  4. All uncashed annuity checks made payable to the deceased special agent must be returned to OPM. Government checks made payable to a deceased annuitant cannot legally be cashed by anyone. Office of Personnel Management will not authorize survivor benefits until the Treasury Department informs them that there are no outstanding checks payable to the deceased special agent. If annuity payments are sent directly to a financial institution, promptly notify OPM and the financial institution of the special agent’s exact date of death. The Treasury Department will recover the amount from the depositor. Do not attempt to make individual repayment by personal check or money order to OPM or the Treasury Department.

  5. In addition to the monthly benefits the survivors receive, the deceased special agent’s spouse is entitled to a one-time death payment of $225 from the Social Security Administration (SSA).

  6. The survivors of the special agent may be entitled to benefits from state and local agencies (to be determined on a state by state basis).

  7. In the event of critical injury or death of a special agent while performing job related duties, the SSA will coordinate with HR to provide the special agent or the special agent’s beneficiary(ies) a report of the various benefits available (including who to contact and when the payment can be expected). The SSA will meet with the special agent or the special agent’s beneficiary(ies) in approximately six months to ensure the benefits were, or will be received.

  8. The Public Safety Officer’s Benefit Act provides a one-time tax free benefit to eligible survivors of a Federal law enforcement agent whose death is the direct and proximate result of a traumatic injury sustained in the line-of-duty. This benefit is also provided for officers that have been permanently or totally disabled in the line of duty. As of October 1, 2007, the death benefit amount was $283,385.00. If applicable, the SSA or designated representative will promptly prepare and submit a Report of Public Officer’s Death or Permanent and Total Disability to accompany the disabled special agent or survivor’s claims to the US DOJ. Due to the limitation and exclusions subject to this benefit the composition of the report will be carefully considered. To expedite initiation and payment of a claim, telephone the Public Safety Officer’s Benefits Program, Bureau of Justice Assistance at 1-888-744-6513; fax the claim packet to 202-616-0314; or mail the claim packet to 810 7th Street, NW Washington, DC 20531.

  9. The EAP provides all employees and their immediate family counseling services at no cost. All the counselors are licensed professionals and all discussions are completely confidential.

1.4.9.11.2  (12-30-2010)
Post Use of Force Procedures Checklist

  1. The responding SSA will:

    1. Ensure medical treatment is obtained as needed.

    2. Ensure the subject and the scene are secure.

    3. Contact local police, the Treasury Inspector General for Tax Administration (TIGTA), and the SAC.

    4. Appoint a companion special agent for each involved special agent.

    5. In a shooting incident, place IRS firearms used in evidence with local police; obtain a receipt for the weapon.

    6. In the case of a special agent’s death or serious injury, ensure the special agent’s spouse/family is notified; utilize Form 11632, Crisis Information Sheet.

    7. Send a copy of the Form 9776, Use of Force Incident Report to the National Criminal Investigation Training Academy (NCITA).

  2. The function of the special agent’s companion is to remain at the side of the special agent involved in a traumatic incident. The special agent involved in the incident is probably experiencing varying degrees of stress. The companion special agent probably cannot do very much in relieving the stress, but can help in handling it through the long periods of waiting and interviews that may follow. The companion special agent and the involved special agent most likely will be feeling uncomfortable at this time, so the companion special agent should relax and let conversation flow naturally.

  3. The companion special agent:

    1. Should not talk about specific details of the incident (i.e., when, where, why, etc.).

    2. Should not make congratulatory comments.

    3. Try to head off congratulatory type comments from other people.

  4. It is okay for the companion special agent to:

    1. Talk about unrelated subjects.

    2. Empathize with the special agent and let him/her know you are trying to share what he/she is going through.

    3. Talk about thoughts concerning the incident if the involved special agent wants to discuss them. The companion special agent may even encourage the special agent to talk about his/her thoughts at this time. The companion agent must remember that the special agent has a right to his/her thoughts even if they are painful or make them feel uncomfortable.

  5. The companion special agent will not argue with the special agent involved in the incident.

  6. The companion special agent should try to let the special agent involved in the incident do most of the talking.

1.4.9.12  (12-30-2010)
Imprest Fund

  1. The Investigative imprest fund is a negotiable instrument charged against a government appropriation account and advanced to a duly authorized cashier.

  2. Investigative imprest funds are set up as a vehicle for special agents of CI to make expenditures of a confidential nature. In some instances the investigative imprest fund can be used for non-confidential expenses where normal procurement procedures cannot be used.

  3. The Director, Beckley Finance Center has the authority to establish the investigative imprest fund in field offices upon determining that there is no other satisfactory means of providing funds essential to the enforcement of pertinent laws and regulations. For additional information on the investigative imprest fund see the Investigative Imprest Fund Overview for SSA posted in the e-library on the CI Web.


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