The Director, Warrants and Forfeitures Section, will be responsible for ensuring that all TECS entries meet authorized disclosure criteria.

All fugitive entries will be made through Headquarters and all non-fugitive entries will be made through or authorized by the Director, Warrants and Forfeitures Section.

Headquarters is also responsible for conducting and coordinating periodic training for TECS operators; as well as providing operating instructions, including the TECS Operating Manual, at all locations, and additional instructions as needed.

Each Resident Agent in Charge (RAC), Fraud Detection Center, will be responsible for:

The Special Agent in Charge (SAC), Criminal Investigation (CI), in each field office will be responsible for:

Individual records available from the TECS database come from the U.S. Customs Service, Bureau of Alcohol, Tobacco and Firearms (BATF), Treasury Inspector General, Tax Administration (TIGTA) and IRS-CI.

The Currency or Monetary Instruments (CMIR) file contains a record of every individual who has filed a Customs Form 4790, Report of International Transportation of CMIR. This form is required to be filed by each person who physically transports, mails, ships, receives, or causes to be physically transported, mailed, shipped, or received currency or other monetary instruments in an aggregate amount exceeding $10,000 on any one occasion from the United States to any place outside the United States, or into the United States from any place outside the United States. A transfer of funds through normal banking procedures, which does not involve the physical transportation of Currency or Monetary Instruments, is not required to be reported.

If a TECS query results in a positive response, information contained on the CMIR will be received. If it becomes necessary to obtain a copy or certified copy of the CMIR, a request which includes the Report Control Number (RCN), should be directed to the Director, US Customs, Financial Investigation Division, 1300 Pennsylvania Avenue, NW, Room 7.2C, Washington, DC 20229, or fax request to (202) 927–9373. The request should include all available identifying data including:

For a certified copy of the CMIR, the request must also include the scheduled court date.

The FBAR, Form 90–22.1, is a Treasury form used by individuals, partnerships, trusts, or corporations having a financial interest in or authority, signatory or otherwise, over one or more bank accounts, securities accounts or other financial accounts in a foreign country, when such account(s) have an aggregate value in excess of $10,000. This form is required to be filed at the Memphis Fraud Detection Center or at any local IRS office. The Memphis Fraud Detection Center presently processes all Forms 90–22.1 for input to TECS.

The TECS foreign bank account files contain a record of entities who have submitted FBARs. If a TECS query results in a positive response, the name, address, SSN or EIN of the subject, and a microfiche number will be received.

If it becomes necessary to obtain a copy or certified copy of a Treasury Form 90–22.1, a request should be directed to the Currency and Banking Reports Division, Criminal Investigation Program Coordinator, Detroit Computing Center, 985 Michigan Ave., Room 1043, Detroit, MI 48226. The request should include the microfiche number of all forms requested.

Requests for special computer runs summarizing FBAR data should be made to the IRS Detroit Computing Center, Attn: CI Representative, 985 Michigan Ave., Room 1043, Detroit MI 48226. Requests should be signed by the SAC, and should include:

Other records accessible through TECS include the NCIC and the NLETS.

If information appears to have CI potential, the following queries could be useful:

The TECS may be queried to determine if a subject is or has been investigated by another Treasury agency. TECS may be useful in establishing a contact point within another agency or IRS field office from which available information can be requested. This action will also serve to prevent jeopardizing ongoing investigations and duplication of efforts.

The TECS records often contain information, which may help to identify associates of the subject.

The TECS, through the Private Aircraft Enforcement System (PAES), provides FAA information regarding private aircraft, pilot, and passenger arrivals coming into the United States.

Data regarding Land border and Airport crossings by vehicles, passengers and pedestrians entering the U.S. can be retrieved on-line. The Primary Query History Retrieval process also allows for the overnight retrieval (via printed reports) of records between one and six years old.

Demographic Data is available through TECS at the 5-digit Zip Code Level and at the Census Bureau Enumeration District (BGED) level.

To help alleviate the compliance problem of collecting delinquent taxes from taxpayers who, because they reside outside the jurisdiction of U.S. Courts, are not subject to ordinary administrative and judicial collection procedures, the Service has a contact program which involves entering the names of certain nonresident delinquent taxpayers in TECS. This will help the Service to contact nonresident delinquent taxpayers who routinely travel to the United States for business, employment, or personal reasons.

The objective of the contact program is to improve tax administration and compliance by:

The success of the program depends on timely collection actions by the field offices.

All entries into TECS will be made by CI Headquarters. NCIC entries will be made by the local US Marshals Service. A written request must be received within 24–hours from the date of warrant with a copy of the arrest warrant to the Director, Warrants and Forfeitures Section, and a copy to the local US Marshals Service. One copy is to be retained in the field office investigative file. In urgent situations, the request memorandum and attachment may be faxed or e-mailed to Headquarters and the US Marshals Service. The request memorandum can be accessed through Document Manager under the Fugitive folder, or requested from Headquarters. The request should contain the following to the extent available (these procedures should also be followed for requesting modifications):

If a decision is made to issue a Wanted Circular, the memorandum to the US Marshals Service must contain a request to do so, and include the following additional information:

A subject under sealed indictment may be entered into TECS with a fugitive status at the request of the SAC.

A subject under sealed indictment may be entered into NCIC at the discretion of the US Marshals Service.

If a subject jumps bail, the original warrant is no longer valid and a bench warrant will be issued for failure to appear. A fugitive record will be input into NCIC by the US Marshals Service. The special agent must ensure the TECS record is updated with the current status. Since TECS covers airports and land boarders, a TECS fugitive record to supplement the US Marshals' NCIC fugitive record could increase the likelihood of capture. A memorandum with a copy of the new failure to appear warrant should be submitted to the Director, Warrants and Forfeitures Section, requesting a TECS record entry.

In order to assist in the apprehension of fugitives, who were the subjects of investigations by CI, procedures are provided for issuance of Wanted Circulars.

Requests for Wanted Circulars should be directed to the US Marshals Service.

If a SAC wants to cancel a Wanted Circular created on a fugitive prior to January 1, 2000, a memorandum requesting cancellation should be forwarded by the SAC, through the appropriate channels to the Director, Warrants and Forfeitures Section. All Wanted Circulars created after January 1, 2000, is the responsibility of the US Marshals Service, and requests to cancel should be directed to the local US Marshals Service office.

An INTERPOL Red Notice is an International Wanted Notice. It includes a fugitive’s photograph and fingerprints and is ordinarily sent to all of INTERPOL’s member countries (approximately 180). Prior to forwarding an application for a Red Notice, the following must be ensured:

The INTERPOL–USNCB reviews each U.S. application for a Red Notice and, upon approval, forwards it to the INTERPOL General Secetariat in Lyon, France. INTERPOL Lyon ensures that each Red Notice meets international legal requirements, then issues it in INTERPOL’s four official languages (Arabic, English, French, and Spanish) to all INTERPOL member countries, unless the requesting INTERPOL member excepts certain countries. Exhibit 9.10.2–2 is a sample Red Notice form. Publication of a Red Notice may take two to four months.

When the INTERPOL–USNCB forwards a Red Notice application to INTERPOL Lyon, the IRS U. S. National Central Bureau (USNCB) representative will use INTERPOL’s dedicated telecommunications network to transmit the text of the Red Notice in the form of a "Fugitive Location Request" also called a "Diffusion," to INTERPOL members in any area of the world in which the fugitive may be found. In urgent cases, the INTERPOL–USNCB can transmit an INTERPOL Fugitive Location Request even before receiving the Red Notice application. To request this, call the IRS-CI representative at the INTERPOL–USNCB, (202) 616–9000 (24–hour number).

The USNCB sends a courtesy copy of every Fugitive Location Request to the Fugitive Unit, Office of International Affairs, Criminal Division, U. S. Department of Justice, telephone (202) 514–0000. The Office of International Affairs handles all international extraditions involving the United States. When a fugitive from U.S. justice is located abroad, the prosecutor must, therefore, contact the Office of International Affairs, telephone (202) 514–0000, telefax (202) 514–0080, to make a request for the fugitive’s provisional arrest in that country with a view toward extradition to the United States.

The Office of International Affairs, U.S. Department of Justice, also has a Duty Attorney available 24–hours a day through the Department of Justice, Command Center telephone (202) 514–5000, to assist with the request for provisional arrest with a view toward extradition of a fugitive located abroad at night or on a weekend.

Some foreign countries can use an INTERPOL "Fugitive Location Request" to detain a fugitive for a brief period under their domestic law, e.g., because the fugitive failed to disclose a criminal record or is otherwise an undesirable alien. Some foreign countries can also use an INTERPOL Red Notice as the equivalent of a request, pursuant to the applicable extradition treaty, for provisional arrest with a view toward extradition. As the USNCB electronically transmits the "Fugitive Location Request" directly to other INTERPOL member countries, the U.S. prosecutor must, therefore, be prepared immediately to work through the Office of International Affairs, U.S. Department of Justice, to request provisional arrest with a view toward extradition if the fugitive is located, and to make a formal extradition request within the time provided by the applicable extradition treaty.

Call the IRS-CI representative at the INTERPOL–USNCB, (202) 616–9000, for complete Red Notice information and assistance. The representative can advise whether a Red Notice is appropriate and, if so, forward the most current information and forms necessary for Red Notice application.

If you know the fugitive’s location abroad, and if the country in question can extradite the fugitive, you may not need an INTERPOL Fugitive Location Request or Red Notice. In such cases, the prosecutor should work directly with an attorney at the Office of International Affairs, U.S. Department of Justice, (202) 514–0000, fax (202) 514–0080, mailing address P.O. Box 27330, Washington, D.C. 20038–7330, who handles extradition from the country in question.

A request for provisional arrest with a view toward extradition is in many cases the first step in requesting the extradition to the United States of an international fugitive. A provisional arrest request contains substantially the same information as an INTERPOL "Fugitive Location Request" or an INTERPOL Red Notice but is a separate document sent to a specific country with which the United States has an extradition treaty. The Office of International Affairs in the Criminal Division, U.S. Department of Justice, which handles all international extraditions involving the United States, transmits the provisional arrest request through the U.S. Department of State unless the applicable treaty recognizes INTERPOL or another channel as an official channel for that purpose. In some cases, the Office of International Affairs may also send a courtesy copy of the provisional arrest request via INTERPOL.

The contents of the extradition request itself depend upon the applicable treaty. An extradition request generally includes:

The Fugitive Unit of the Office of International Affairs maintains a copy of every U.S. application for an INTERPOL Red Notice, plus 24–hour contact information for the U.S. prosecutors. These enable the Office of International Affairs attorney or, after hours, the Duty Attorney (available through Department of Justice Command Center, (202) 514–5000), to contact the U.S. prosecutor and to prepare a provisional arrest request at any time for any U.S. Red Notice fugitive located in a foreign country that can extradite. The IRS-CI INTERPOL Representative at the INTERPOL-USNCB, telephone (202) 619–9000, will, therefore, forward copies of your Prosecutor’s Confirmation of Agreement to Extradite (Exhibit 9.10.2–1), Red Notice application (Exhibit 9.10.2–2), and indictment, or judgment of conviction, and arrest warrant to the Office of International Affairs, Fugitive Unit, when the INTERPOL–U.S. National Central Bureau forwards the Red Notice application to INTERPOL, Lyon, France.

It is essential to cancel an INTERPOL Request for Fugitive Location (also known as a Diffusion) or INTERPOL Red Notice if:

Reasons not to prosecute may include that essential witnesses and evidence are no longer available.

Timely cancellation of the INTERPOL Request for Fugitive Location (Diffusion) or Red Notice may prevent the detention abroad, on behalf of the United States, of:

To cancel an INTERPOL Request for Fugitive Location or Red Notice, immediately contact the Headquarters TECS Fugitive Unit by telephone (202) 622–6061. At the same time, submit a written memorandum of confirmation to both the Headquarters TECS Fugitive Unit and the Fugitive Unit of the Office of International Affairs, telephone (202) 514–0000, fax (202) 514–0080. The memorandum to the TECS Fugitive Unit should also request the cancellation of any Wanted Circular. When a fugitive is apprehended, appropriate reports shall be prepared in accordance with subsection 9.10.2.11 paragraph 3 of this section.