9.1.4  Criminal Investigation Directives and Functional Delegations of Authority

Manual Transmittal

September 20, 2013

Purpose

(1) This transmits revised IRM 9.1.4, Criminal Investigation Directives.

Material Changes

(1) IRM 9.1.4 is renamed as Criminal Investigation Directives and Functional Delegations of Authority.

(2) Subsection 9.1.4.1 is revised to communicate the various policies, directives, and delegated authorities that relate to Criminal Investigation.

(3) Former subsections 9.1.4.2 – 9.1.4.10 are renumbered as 9.1.4.1.1 – 9.1.4.9 consecutively.

(4) Newly renumbered subsection 9.1.4.5 (Directive No. 4 - Firearms) is updated in response to corrective actions for the Treasury Inspector General for Tax Administration (TIGTA) Audit on Investigative Equipment.

(5) New subsections 9.1.4.10 – 9.1.4.24 are added to merge the Criminal Investigation (CI) Local Delegation Orders into the manual. Previously the Local CI Delegation Orders were only available in eLibrary through CI Connection.

(6) Additional revisions, deletions, and grammatical changes are made throughout the section, which did not result in substantive changes but contributed to procedural clarity of the subject matter.

Effect on Other Documents

This IRM supersedes IRM 9.1.4, Criminal Investigation Directives, dated May 16, 2013. This IRM also incorporates recommendations and corrective actions for the 2013 TIGTA Audit on Investigative Equipment.

Audience

CI

Effective Date

(09-20-2013)

Daniel W. Auer for Richard Weber
Chief, Criminal Investigation

9.1.4.1  (09-20-2013)
Overview

  1. Criminal Investigation’s (CI) Servicewide Delegation Orders; Division/Function/Local Delegation Orders (CI Delegation Orders); and CI Operating Level Directives (CI Directives) help accomplish the mission of both CI and the IRS, while maintaining the organizational structure.

  2. The Servicewide Delegation Orders are specific delegations of authority issued by the Commissioner of IRS, or on the Commissioner’s behalf, to subordinates, with or without restrictions or re-delegation. The Commissioner’s authorities are re-delegated to positions within the Service through Servicewide Delegation Orders. Criminal Investigation’s Servicewide Delegation Orders can be found in Internal Revenue Manual (IRM) 1.2.48, Delegations of Authority for Criminal Investigations Activities.

  3. As a Bureau Head, the Commissioner receives authorities through the following:

    1. Statutes

    2. Regulations or Treasury Decisions

    3. The President of the United States

    4. The Secretary of the Treasury (Treasury Orders and Treasury Directives)

  4. The CI Delegation Orders re-delegate authorities delegated to the Chief or their subordinates by the Commissioner or through the Commissioner. The CI Delegation Orders provide the organization with the ability to delegate various authorities within CI management and effectively allocate management resources. The CI Delegation Orders are listed in subsections 9.1.4.10 – 9.1.4.24; they can also be found on CI Connections in eLibrary. The CI Delegation Orders discussed in this section are:

    1. Del Order No. 1 - Signing Correspondence and Certain Other Documents

    2. Del Order No. 2 - Absence, Leave and Carryover of Annual Leave

    3. Del Order No. 3 - Criminal Referral Authority

    4. Del Order No. 4 - Cost of Complying with a Summons

    5. Del Order No. 7 - Tours of Duty and Overtime

    6. Del Order No. 8 - Activities Associated with Official Travel

    7. Del Order No. 9 - Engage in Outside Employment, Business, and Other Activities

    8. Del Order No. 12 - Enter into Contracts to Furnish Info. on a Reimbursable Basis

    9. Del Order No. 13 - Reports of Survey

    10. Del Order No. 15 - Authorize Travel Not at Government Expense

    11. Del Order No. 16 - National Office Directed Travel (NODT)

    12. Del Order No. 17 - Issuance of Non-Enforcement Pocket Commissions

    13. Del Order No. 18 - Seal of the of the IRS and Certification of Official Documents

    14. Del Order No. 19 - Disclose Tax Info and Permit Testimony/Production of Documents

    15. Del Order No. 20 - Authority to Approve Standard Position Descriptions

  5. The Operating Level Directives (CI Directives) are instructions to staff issued by Head of Office Executives (e.g., organizational operating policies, etc.) The CI Directives (subsections 9.1.4.2 – 9.1.4.9) discussed in this section are:

    1. Directive No. 1 - Enforcement Operations

    2. Directive No. 2 - Pre-Employment, Pre-Access Drug Test policy

    3. Directive No. 3 - Use of Government Owned Vehicles

    4. Directive No. 4 - Firearms

    5. Directive No. 5 - Physical Fitness Program

    6. Directive No. 6 - Use of Alcohol

    7. Directive No. 7 - Emergency Driving

    8. Directive No. 8 - Use of Ballistic Vests During Enforcement Operations

9.1.4.1.1  (09-20-2013)
Purpose and Scope

  1. The purpose of these Directives and local Delegations is to promote a uniform national application of existing procedures.

  2. The Directives apply to all special agents and must be applied consistently throughout the organization.

9.1.4.2  (09-20-2013)
Directive No. 1 - Enforcement Operations

  1. In accordance with the CI Mission, CI employees will execute their law enforcement responsibilities by continually assessing potential risks to the public, the investigating agents, and the subjects concerned, as well as the probable impact of their enforcement activities on the image of the IRS.

  2. All levels of CI’s management must ensure that every enforcement operation is effectively planned, that special agents are adequately trained and equipped to safely accomplish required law enforcement tasks, and that risks are continually assessed throughout an operation. Upon completion, all operations must be reviewed for effectiveness.

  3. All special agents are expected to maintain an appropriate level of physical fitness, weapons proficiency, and use of force skills to effectively and safely carry out their duties and responsibilities.

  4. The Special Agent in Charge (SAC) must ensure, on a quarterly basis, that all special agents under their supervision are trained, equipped, and qualified to participate in law enforcement activities. This includes firearms training, integrated use of force training, and other appropriate enforcement training to meet local enforcement needs. The NCITA will provide guidance in the development and delivery of each field office’s enforcement training objectives which will be subject to Headquarters (HQ) review.

  5. The SAC may authorize the deployment of shotguns, rifles, ballistic shields and breaching equipment on any enforcement operation to ensure the safety of special agents, other law enforcement officers and the general public. Authorization and deployment of shotguns and rifles require SAC approval and Director, Field Operations concurrence utilizing Form 13739, Enforcement Action Review (EAR). The manner, in which these enforcement tools are deployed, is at the discretion of the SAC and should be determined during the pre-operational meeting.

9.1.4.3  (09-20-2013)
Directive No. 2 - Pre-Employment, Pre-Access Drug Test Policy

  1. Pre-employment drug testing is required for all CI employees.

  2. Special agents are subject to random drug tests in addition to the pre-employment testing.

  3. Pre-access drug testing is required for all IRS personnel and non-IRS personnel who are to be given access to, or provide support for, CI information technology systems.

  4. A waiver of the background investigation and drug test requirement may be granted by the Chief, CI.

  5. Internal Revenue Manual (IRM) 9.11.4, Personnel Matters sets forth the required processes that CI employees and others need to follow to obtain access to the CI network.

9.1.4.4  (09-20-2013)
Directive No. 3 - Use of Government Owned Vehicles

  1. The nature of CI’s work requires the ability to respond in a safe and timely manner 24 hours a day. When called upon to assist in an enforcement activity, each special agent and his/her immediate supervisor must have access to their assigned government owned vehicle (GOV).

  2. Internal Revenue Manual 1.14.7, Motor Vehicle Management provides that an employee may be provided with home-to-work transportation only after a determination has been executed by the Treasury Secretary. The Chief, CI, has designated special agents as employees who may drive between their residence and various locations for official purposes under the criminal law enforcement duty exception of 31 USC §1344(a)(2)(B). All field office 1811s are covered by the current home-to-work authorization signed by the Treasury Secretary.

  3. Special agents not covered by the home-to-work authorization but require the use of a GOV, in support of CI’s mission, must obtain the approval of the local Special Agent in Charge. Each limited use approval shall not exceed two weeks. In these instances the commute log must be maintained.

  4. Special agents are authorized to drive their assigned GOV to a fitness facility/area to participate in the Physical Fitness Program (see IRM 9.2.2, Physical Fitness Program) provided that it is during their core duty hours or immediately before/after the scheduled workday, as an extension of the core-hour day.

  5. Title 31 USC §1344(f) requires that logs or other records are to be maintained to establish the official purpose of home-to-work transportation. Furthermore, Treasury Directive 74-06 requires that the logs [diary] record all usage of the GOV outside of the normal scheduled tour of duty (TOD) hours. Supervisory Special Agents (SSAs) are required to review and sign the special agent’s monthly vehicle logs and review related expense reports. Following are the three entries that are to be made in the special agent’s diary as it relates to the aforementioned requirement:

    • Commute Within TOD,

    • Commute Outside TOD, and

    • Other Use of GOV outside TOD.

    For these reporting purposes a scheduled tour of duty includes an agents normal commute time, however it does not include Law Enforcement Availability Pay (LEAP) hours worked. A commute occurs when a special agent travels directly from home to their assigned POD or their assigned POD to home to include stopping for fuel, as well as an authorized stop to participate in the Physical Fitness Program. Other Use of GOV will occur when an agent uses his/her GOV for other than a commute and occurs outside of their TOD (see the Diary help function for more details). Use of a GOV that is within the TOD and not a commute is not reported.

  6. Support personnel must justify use of government vehicles and receive the approval of the SSA under the field work exception of 31 USC §1344(a)(2)(A). In these instances a vehicle use log must be maintained.

  7. All accidents involving a GOV will be reported on the Motor Vehicle Accident Report (SF 91). The employee is also required to prepare a memorandum with an explanation and time frame of the accident. When practical the report should also include a police report, estimates of damage, and pictures of the accident. The SAC or their designee will contact TIGTA when a vehicle accident results in injuries to third parties or there is any allegation of misconduct. If the vehicle has been lost, stolen, or damaged in excess of $1,500, a Report of Survey (Form 1933) must be on file. The employee’s supervisor will email a copy of the SF 91 to the office of Security & Technical Operations at *CI HQ-Accidents.

  8. Employees assigned to a foreign post will adhere to the following policies. The U.S. Department of State Foreign Affairs Manual (FAM) describes the use of official vehicles and states, in relevant part, official vehicles may be used for the following business purposes:

    1. Transportation of U.S. Government employees (including those employed under personal services agreements/contracts) and property directly related to the conduct of U.S. Government business; this provision extends to the transportation of employees in-country to monitor foreign assistance development projects; 14 FAM 433.1(2).

    2. Transportation of dependents in furtherance of an official U.S. Government activity where the presence of a family member will further U.S. Government interests, such as official functions by or for representatives of foreign nations; 14 FAM 433.1(4).

    3. Certain agencies may have authorization to provide transportation between the residence of an officer or employee and various locations when required for the performance of fieldwork, or when essential for the safe and efficient performance of intelligence, counterintelligence, protective services, or criminal law enforcement duties when authorized by the head of the agency. Such authority must be documented and must be exercised with the concurrence of the Chief of Mission (COM); 14 FAM 433.1(5).

  9. Under the FAM, official vehicles may also be used for “other authorized use” purposes including situations where public transportation is unsafe. The terms are described as follows:

    1. Other Authorized Use: Transportation of U.S. Government employees and their dependents, including those under personal services agreements and their dependents, for other than business purposes when authorized because public transportation is unsafe or not available or because such use is advantageous to the U.S. Government. Use advantageous to the government shall include, but is not limited to, use of armored vehicles for security reasons; 14 FAM 433.2.

    2. Public Transportation Unsafe: If the COM finds that a specific security threat makes transportation by privately owned vehicle or public transportation unsafe, or that available public transportation is inherently dangerous, official vehicles may be used for the transportation of U.S. Government employees and dependent family members, and those under personal services agreements/contracts and their dependent family members. If the safety concern is about transportation facilities, as opposed to a specific security threat, then privately owned vehicles should be used to the extent possible for non-business transportation; 14 FAM 433.3-2.

  10. Use of GOVs in the manner described in paragraphs (8) and (9) above requires written approval from the Executive Director, International Operations or Chief, CI, in advance detailing the modifications to CI’s general policies. A copy of the authorizing document will be maintained both at the foreign post and in the files of the Executive Director, International Operations.

  11. If an exigent circumstance occurs that requires the use of a GOV, which is not previously approved in writing by the Executive Director, International Operations the employee will contact their supervisor for permission to use the GOV. If the employee is unable to contact their supervisor the employee may use the GOV but will notify their supervisor, as soon as possible.

9.1.4.5  (09-20-2013)
Directive No. 4 - Firearms

  1. The nature of CI’s work requires the necessity and ability of special agents to respond in a safe and timely manner 24 hours a day. When off-duty, special agents are authorized, but not required, to carry their IRS-issued handgun. Special agents are not expected to be armed at all times; however, special agents must have access to their handgun and related enforcement equipment when called upon to perform official duties, including enforcement actions. For handgun purposes, access generally includes the agent being able to readily access their assigned handgun while on duty, and being able to access their assigned handgun within a reasonable timeframe while off duty. For enforcement equipment purposes, access generally includes in CI office space or in a government vehicle within reasonable proximity.

    Note:

    When carrying their IRS-issued handgun off-duty, special agents are subject to all IRM provisions concerning firearms.

  2. Duty carry of a special agent’s assigned handgun requires a chambered round and a magazine(s) loaded to capacity when possible and practical. Agents are permitted to carry additional enforcement related equipment, including extra magazines, handcuffs, OC spray, flashlights and any additional authorized equipment management deems appropriate for the circumstances.

  3. Criminal Investigation will provide each special agent with a firearms safe in the office and a safety container for home storage.

  4. The Chief, CI; Director, Field Operations; and each SAC will ensure that each special agent has met the IRM requirements to carry firearms.

  5. The SAC may authorize special agents to carry IRS-owned weapons other than the agents’ assigned handgun (for example, shotguns and/or rifles). The SAC will notify the Director, Field Operations of such authorization within 24 hours.

  6. Special agents who carry a privately-owned weapon during off-duty hours are subject to the same civil and criminal restrictions as a private citizen. Special agents may not use their position or credentials to qualify under state or local laws to purchase, license, carry, or use private weapons; however, upon request, credentials may be displayed as occupational identification, but not to influence the decision.

9.1.4.6  (09-20-2013)
Directive No. 5 - Physical Fitness Program

  1. Proper physical fitness conditioning is essential for a special agent’s ability to meet the physical demands of their law enforcement duties. The benefits of this program are also personal to the participants and may reduce coronary heart disease risk factors, stress, and related conditions. It encourages lifestyle changes that increase productivity and decrease disability.

  2. All special agents must participate in the physical fitness program (PFP).

  3. Each head of office will establish and support the PFP for all special agents in his/her office. Each SAC; Director, Field Operations; and the Chief, CI, is responsible for executing a three-part PFP:

    1. Part I - mandates an annual medical screening consisting of a Health History Questionnaire (HHQ), height, weight, blood work for a lipid profile and glucose screening, blood pressure, a baseline Electrocardiogram (EKG) followed by an EKG every 5 years beginning at age 40, blood lead screening, and an optional audiogram.

    2. Part II - mandates special agent participation in annual fitness assessments of flexibility, strength, and aerobic capabilities.

    3. Part III - strongly encourages special agents to engage in an approved health and fitness improvement program. Physical fitness coordinators are available to provide guidance for a fitness improvement program. This part is not mandatory.

  4. Special agents who are medically cleared for PFP will be allowed up to 3 hours of work time per week for approved fitness activities. Agents may also participate in PFP outside of scheduled duty hours and may charge time to Law Enforcement Availability Pay (LEAP) hours. The total number of compensated PFP hours may not exceed 3 hours for the week. Designated fitness coordinators will maintain and local management will review records of time used for fitness activities.

9.1.4.7  (09-20-2013)
Directive No. 6 - Use of Alcohol

  1. The Treasury Employee Rules of Conduct prohibit employees from consuming intoxicants in any manner which may adversely affect their work performance (see 31 CFR §0.204). The consumption of any intoxicants prior to the end of the workday causes an adverse effect on the ability of the special agent to safely carry a firearm or operate a motor vehicle.

  2. Special agents are prohibited from consuming intoxicants at any time during the workday, including mealtimes and periods of leave when the agent intends to return to duty that day. This includes hours of availability under LEAP, any other overtime hours, and any time while operating a GOV or carrying a firearm.

  3. Any special agent who management reasonably believes is intoxicated or under the influence of alcohol while on official duty may be subject to alcohol testing. When ordered, an agent who refuses to report for an alcohol test or fails to cooperate with the testing process will be subject to disciplinary action, up to and including removal from the service.

  4. The SAC; Director, Field Operations; or the Chief, CI, may authorize exceptions to this Directive for employees under their functional oversight, on a case by-case basis, when necessary to meet operational requirements (for example, during certain undercover assignments).

  5. Special agents temporarily assigned to duty that does not give them access to a firearm or to a GOV (for example, while attending training conferences) are held to the same standard as non-law enforcement employees, as described in the Treasury Employee Rules of Conduct, 31 CFR 0.204, which prohibits employees from consuming intoxicants in any manner which may adversely affect their work performance.

9.1.4.8  (09-20-2013)
Directive No. 7 - Emergency Driving

  1. The goal of the Emergency Driving Directive is to ensure the safety of special agents, other persons involved in the emergency, and the general public. A balancing test should be applied to determine whether emergency driving is warranted. Special agents must balance the need for the emergency driving with safety considerations. The Directive sets out the basic standard: Special agents may engage in emergency driving situations only if the seriousness of the emergency outweighs the danger created by such driving. When engaging in emergency driving, special agents must continually evaluate the need to engage in such driving by considering safety issues.

  2. When deciding whether to engage in emergency driving, special agents should consider all relevant factors including the following:

    • nature of the emergency

    • imminent danger to the public if the suspect is not apprehended

    • probability of apprehending the suspect at a later time

    • traffic and road conditions

    • weather conditions

    • presence of pedestrians

  3. The Emergency Driving Directive applies when a suspect is being followed to make an apprehension, surveillance is being conducted, or exigent circumstances exist. It encompasses driving situations in which the posted speed limit or other traffic laws are disregarded. The Directive also notes that some driving maneuvers with a vehicle, referred to as offensive tactics (i.e., blocking, ramming, forcing vehicles off the road), may constitute the use of deadly force and may only be used in compliance with Treasury’s Policy on the Use of Force, Treasury Order 105–12.

  4. The decision to engage in or terminate emergency driving shall be made by the special agent or his/her superiors.

  5. In the planning of Treasury-led joint operations involving other Federal, state, or local law enforcement agencies, each participant will be informed of the Treasury Policy on the Use of Force Treasury Order 105-12.

  6. Criminal Investigation should review and comply with state requirements for emergency systems and equipment on vehicles engaged in emergency driving.

9.1.4.9  (09-20-2013)
Directive No. 8 - Use Of Ballistic Vests During Enforcement Operations

  1. All GS-1811 employees and their supervisors taking an active, participating role while conducting the following enforcement operations, should wear a ballistic vest (body armor):

    1. executing search warrants

    2. executing arrest warrants

    3. providing cover teams for undercover meetings

    4. conducting any enforcement operations or actions where there is likelihood of an armed confrontation

  2. Exceptions may be made regarding this Directive on a case-by-case basis. The final judgment on whether a ballistic vest must be worn, or whether an exception will be granted, rests with the manager of the enforcement operation or the warrant team leader when a manager is not present.

  3. Undercover agents will make their own decision on the use of body armor, with the concurrence of the SIT Undercover Program Manager and field office management. These issues should be discussed in detail by the undercover agent and field office management, in advance of the operation, to anticipate what action will be safest for the undercover agent.

  4. The facts relating to the use of ballistic vests will be addressed in all reviews of an enforcement operation where a firearm is discharged during such enforcement operation.

9.1.4.10  (09-20-2013)
Delegation Order No. 1 (Rev. 3)

  1. Signing Correspondence and Certain Other Documents

  2. Authority: to sign his/her own name for the Chief, Criminal Investigation, on correspondence, memoranda, and internal management documents when within established guidelines or the Chief’s known views.

  3. Delegated to: Deputy Chief.

  4. Re-delegation: May not be re-delegated.

  5. Authority: To approve and issue, in their own names and titles, routine reports, correspondence, requests for information, procedural interpretations, etc., connected with their function.

  6. Delegated to: Directors reporting directly to the Chief or Deputy Chief.

  7. Re-delegation: May be re-delegated no lower than Section Directors or Special Agents in Charge.

  8. Exception: The authority in number 4 excludes the authority to sign or approve documents that:

    1. involve policy/procedure considerations;

    2. establish new programs;

    3. result in major changes in existing programs;

    4. substantially impact, directly or indirectly, on resource allocations; and

    5. involve other matters of significance or sensitivity requiring the personal attention of the Chief.

  9. Source of Authority: Delegation Order No. 1 (Rev. 2) dated September 23, 1991.

  10. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 1 (Rev. 2) dated September 23, 1991.

  11. Effective Date: April 10, 2002.

  12. Signed: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.11  (09-20-2013)
Delegation Order No. 2 (Rev. 3)

  1. Absence, Leave and Carryover of Annual Leave

  2. Authority to:

    1. Approve leave (including the correction of administrative errors and the determination that a period of sickness or injury interfered with the use of scheduled annual leave, but excluding matters covered by paragraphs 4 and 7 below);

    2. Charge Absence without Leave (AWOL) for unauthorized absences;

    3. Authorize brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control, in accordance with applicable statutes, Executive Orders, regulations and policies; and

    4. Approve Leave without Pay (LWOP) for a period of thirty consecutive days or less.

  3. Delegated to: All supervisors for employees under their supervision.

  4. Authority: To approve Leave without Pay (LWOP) for more than thirty consecutive days, but no more than a year.

  5. Delegated to: Special Agents in Charge (SAC’s).

  6. Re-delegation: This authority may not be re-delegated.

  7. Authority Not Covered:

    1. The authority delegated to the Chief, Deputy Chief, and Directors reporting to them to approve Leave without Pay (LWOP) of more than a year; and

    2. The authority delegated to the Chief, Deputy Chief, and Directors reporting to them to make determinations that the exigency of the public business is of such importance that scheduled annual leave may not be used by an employee and, therefore, may be carried over in accordance with applicable statutes, executive orders, regulations and policies.

  8. Sources of Authority: Delegation Orders 6-12 (formerly DO-104), 6-15 (formerly DO-256), and 6-16 (formerly DO-257).

  9. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 2 (Rev. 2) dated September 23, 1991.

  10. Effective Date: February 01, 2001

  11. Signed: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.12  (09-20-2013)
Delegation Order No. 3

  1. Criminal Referral Authority

  2. Authority: To refer all criminal matters involving non-sensitive investigations to the Department of Justice for grand jury investigation, criminal prosecution, or other criminal enforcement action requiring court order or Department of Justice approval.

  3. Delegated to: Special Agents in Charge (Criminal Investigation) and Headquarters executives in Criminal Investigation.

  4. Authority: To refer all criminal matters involving sensitive investigations to the Department of Justice for grand jury investigation, criminal prosecution, or other criminal enforcement action requiring court order or Department of Justice approval.

  5. Delegated to: Special Agents in Charge (Criminal Investigation) with the written concurrence of their Director, Field Operations and Headquarters executives in Criminal Investigation.

  6. Authority: To refer matters involving potential violations of law to the Department of Justice for the limited purpose of ensuring legal, ethical, and prosecutorial uniformity in the application of undercover techniques pursuant to a Memorandum of Understanding entitled “Internal Revenue Service, Undercover Review Committee” entered into by the Deputy Attorney General and the Commissioner in August 1995, or any successor memorandum.

  7. Delegated to: Director, Special Investigative Techniques (Criminal Investigation).

  8. Sensitive investigations are defined as those involving:  

    1. currently serving elected Federal officials;

    2. currently serving Article III judges;

    3. currently serving high-level Executive Branch officials;

    4. currently serving elected statewide officials;

    5. currently serving members of the highest court of the states;

    6. mayors currently serving populations of 250,000 or more;

    7. perjury in the U.S. Tax Court; and

    8. exempt organizations.

  9. Non-sensitive investigations are defined as all investigations not included in paragraph 7.

  10. Exceptions: The Secretary of the Treasury delegated the following authorities to Treasury General Counsel and his/her delegates:

    1. Exclusive authority to make referrals in criminal matters for judicial enforcement of summonses;

    2. Exclusive authority to determine which court decisions of a criminal tax matter should be appealed or further reviewed and to make recommendations to the Department of Justice with respect thereto; and

    3. Concurrent authority with the Commissioner and his/her delegates to refer a matter to the Department of Justice to obtain advice prior to any referral made pursuant to paragraphs 2 or 4.

  11. Re-delegation: May not be re-delegated.

  12. Source of Authority: Commissioner’s Delegation Order 9-6 (formerly DO-263).

  13. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  14. Effective Date: July 17, 2000

  15. Signed: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.13  (09-20-2013)
Delegation Order No. 4

  1. Cost of Complying with a Summon

  2. Authority: To obligate appropriated funds for payment of search costs, reproduction costs and transportation costs in connection with third party summonses.

  3. Delegated as follows:

    1. Supervisory Special Agents - $2,500;

    2. Special Agents in Charge - $10,000; and

    3. Directors, Field Operations – Over $10,000.

  4. Re-delegation: May not be re-delegated.

  5. Source of Authority: Commissioner’s Delegation Order 25-6 (formerly DO-178).

  6. To the extent that the authority previously experienced consistent with this Order may require ratification, it is hereby affirmed and ratified.

  7. Effective Date: July 18, 2000

  8. Signed: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.14  (09-20-2013)
Delegation Order No. 7 (Rev. 4)

  1. Tours of Duty and Overtime

  2. Authority to:

    1. Prescribe the official hours of duty;

    2. When necessitated by operating requirements, establish an administrative workweek of five 8-hour days other than Monday through Friday for individual employees or groups of employees whose services are required on Saturday and/or Sunday; and

    3. Prescribe flexible tours of duty for criminal investigators consisting of five 8-hour days, Monday through Friday.

  3. Delegated to: First-level supervisors.

  4. Authority to:

    1. Approve changes in tour of duty for educational purposes in accordance with applicable statutes, executive orders, regulations and policies;

    2. Order or approve the performance of paid overtime duty and the performance of work on holidays by employees under their supervision and control, provided funds are available for such duty; and

    3. Order or approve the performance of overtime duty by employees under their supervision and control for which compensatory time off will be granted in lieu of overtime pay.

  5. Delegated to: Second-level supervisors.

  6. Re-delegation: This authority may not be re-delegated.

  7. Source of Authority: Delegation Orders 6-11 (formerly DO-39) and 6-14 (formerly DO-255).

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 7 (Rev. 3) dated September 6, 1991.

  9. Effective Date: February 01, 2001

  10. Signed: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.15  (09-20-2013)
Delegation Order No. 8 (Rev. 5)

  1. Authority to Authorize or Approve Travel, Travel Advances, Transportation Services and to Approve Travel Vouchers

  2. Authority to:

    1. Direct official travel;

    2. Administratively approve vouchers claiming reimbursement for official travel performed under the General Travel Order;

    3. Authorize related advances; and

    4. Approve the use of non-contract carriers instead of contract carriers between city-pairs when justified under the limited circumstances enumerated in the Travel Handbook of the IRM.

  3. Delegated to: Supervisors for employees under their supervision.

  4. Re-delegation: The authority delegated in this order may not be re-delegated.

  5. Source of Authority: Delegation Order Number 95.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 8 (Rev. 4) dated February 10, 1992.

  7. Effective Date: September 19, 2001

  8. Signed By: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.16  (09-20-2013)
Delegation Order No. 9 (Rev. 3)

  1. Authorization to Engage in Outside Employment, Business, and Other Activities

  2. Authority to:

    1. Approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, or cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or re-distillation of distilled spirits, or in the production of fermented liquors; and

    2. Approve or disapprove requests from employees who are not in the 1811 job series to engage in outside employment, business, and other activities.

  3. Delegated to: Special Agents in Charge for employees under their supervision and control; Directors in Headquarters for employees under their supervision and control.

  4. Authority to: Approve or disapprove requests from employees in the 1811 job series to engage in outside employment, business, and other activities.

  5. Delegated to: Directors reporting to the Chief for employees under their supervision and control.

  6. Re-delegation: This authority may not be re-delegated.

  7. Source of Authority: Delegation Order Number 105.

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 9 (Rev. 2) dated September 3, 1992.

  9. Effective Date: February 01, 2001

  10. Signed by: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.17  (09-20-2013)
Delegation Order No. 12 (Rev. 2)

  1. Authority to Enter into Contracts to Furnish Information on a Reimbursable Basis

  2. Authority to:

    1. Enter into contracts to furnish information on a reimbursable basis under 26 USC 6103, subject to the conditions and restrictions in Commissioner’s Delegation Order No. 100 (as revised); and

    2. Upon written request, to admit employees and officials of any state, the Commonwealth of Puerto Rico, any possession of the U.S., any political subdivision or instrumentality of any of the foregoing, and the District of Columbia to training courses conducted by the IRS and to authorize that they be supplied with texts and other training aids.

  3. Delegated to: Directors reporting to the Chief.

  4. Re-delegation: This authority may not be re-delegated.

  5. Source of Authority: Commissioner’s Delegation Order No. 100.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 12 (Rev. 1) dated February 10, 1992.

  7. Effective Date: September 19, 2001

  8. Signed: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.18  (09-20-2013)
Delegation Order No. 13 (Rev. 5)

  1. Authority for Reports of Survey

  2. This authority pertains to Reports of Survey involving Criminal Investigation investigative equipment under the control of Headquarters Criminal Investigation personnel.

  3. Authority to: Perform the functions of Property Officer.

  4. Delegated to: Property Officer, Equipment and Technology Evaluation Section.

  5. Authority to: Perform the function of Survey Officer.

  6. Delegated to: Director, Equipment and Technology Evaluation Section.

  7. Exception: If the loss involves property of which the Equipment and Technology Evaluation Section is custodian, the Deputy Chief may appoint a Survey Officer from outside that Section to perform the duties necessary with respect to the loss.

  8. Authority to: Perform the function of Chairman, Board of Survey.

  9. Delegated to: Director, Strategy.

  10. Authority to: Perform the function of Approving Authority.

  11. Delegated to: Deputy Chief, Criminal Investigation.

  12. Authority to: Perform the function of Appellate Official.

  13. Delegated to: Chief, Criminal Investigation.

  14. Re-delegation: This authority may not be re-delegated.

  15. Source of Authority: Chapter 200 of IRM 1(14) 49, Personal Property Management Handbook.

  16. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 13 (Rev. 4) dated February 10, 1992.

  17. Effective Date: September 19, 2001

  18. Signed: Mark E. Matthews, Chief, Criminal Investigation

9.1.4.19  (09-20-2013)
Delegation Order No. 15 (Rev. 2)

  1. Authorize Travel Not at Government Expense

  2. Authority to: Authorize travel of employees performing functions under their general supervision, within the geographic limits of the General Travel Order, where reasonable expenses for travel, lodging, and meals are to be paid or reimbursed by any State, county or municipal agency or by an organization which has been determined to be tax exempt under section 501 (c) (3) of the Internal Revenue Code:

    1. For purposes of participating in or attending tax forums; and

    2. For continuing professional education programs.

  3. Delegated to: Directors reporting directly to the Chief, Criminal Investigation.

  4. Re-delegation: This authority may not be re-delegated.

  5. Source of Authority: Delegation Order No. 189.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 15 (Rev. 1) dated February 10, 1992.

  7. Effective Date: September 19, 2001

  8. Signed: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.20  (09-20-2013)
Delegation Order No. 16 (Rev. 2)

  1. National Office Directed Travel (NODT)

  2. Authority to: Approve and sign, as authorizing officials, memorandums that give authority to charge to the National Office Directed Travel Financial Plan, expenses incurred by IRS field employees.

  3. Delegated to: Headquarters Directors reporting directly to the Chief, Criminal Investigation.

  4. Re-delegation to: This authority may not be re-delegated.

  5. Source of Authority: Text 233 of IRM 1763, Travel Handbook and Delegation Order No. 95 (Rev. 14) dated 4-3-91.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 16 (Rev. 1) dated February 10, 1992.

  7. Effective Date: September 19, 2001

  8. Signed: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.21  (09-20-2013)
Delegation Order No. 17 (Rev. 2)

  1. Issuance of Non-Enforcement Pocket Commissions

  2. Delegated to: Executive level Directors for employees under their supervision.

  3. The following non-enforcement positions in Criminal Investigation are authorized to hold pocket commissions:

    1. Court Witness Coordinator (GS-301);

    2. Document Analyst (GS-1397);

    3. Fingerprint Specialist (GS-072);

    4. Forensic Photographer (GS-1060);

    5. Investigative Analyst (GS-301 and GS-1801);

    6. Program Analyst (External Communications) (GS-343);

    7. Program Manager (GS-340);

    8. Student Trainee (GS-1899);

    9. Supervisory Public Affairs Specialist (GS-1035);

    10. Tax Fraud Investigative Aide (GS-1802); and

    11. Trail Illustrator (GS-1084).

  4. This order does not include the authority to sign pocket commissions for special agents (GS-1811).

  5. Re-delegation: May not be re-delegated.

  6. Source of Authority: This authority is delegated to the Chief, Criminal Investigation by the Chief, Agency Wide Shared Services, who is given the authority to prescribe identification media in Delegation Order Number 164 (as revised).

  7. Effective Date: June 01, 2002

  8. Signed: Dennis E. Crawford for Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.22  (09-20-2013)
Delegation Order No. 18

  1. Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents

  2. Authority: To affix the official seal of office to any certificate, or attestation required to be made by the officer for whose office such seal is established in authentication of originals and copies of books, records, papers, writings, and documents of the Internal Revenue Service in the custody of such officer, for all purposes, including the purpose of 28 U.S.C. 1733(b), Rule 44 of the Federal Rules of Civil Procedure, and Rule 27 of the Federal Rules of Criminal Procedure. This authority does not extend to affixing the seal to material to be published in the Federal Register nor to certifying material in any case in which such copies may be furnished to applicants only by the Commissioner pursuant to Executive Order, Treasury Decision, or the Statement of Procedural Rules.

  3. Delegated to:

    1. Director, Refund Crimes (Criminal Investigation);

    2. Resident Agents in Charge (RAC) in Criminal Investigation;

    3. Senior Supervisory Investigative Analysts (SSIA) in Criminal Investigation; and

    4. Supervisory Investigative Analysts (SIA) in Criminal Investigation.

  4. Re-delegation:This authority may not be re-delegated.

  5. Source of Authority: Delegation Order Number 198.

  6. To the extent that the authority previously exercised consistent with this order may require ratification; it is hereby approved and ratified.

  7. Effective Date: September 24, 2001

  8. Signed: Mark E. Matthews, Chief (Criminal Investigation)

9.1.4.23  (09-20-2013)
Delegation Order No. 19

  1. Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents

  2. Authority: To disclose returns and/or return information to designated state tax officials pursuant to FedState Agreements on the Coordination of Tax Administration entered into between the head of any State tax agency and the Commissioner of Internal Revenue.

  3. Delegated to:

    1. Supervisory Special Agent; and

    2. Resident Agent in Charge.

  4. Re-delegation: May not be re-delegated.

  5. Source of Authority: Treasury Order 150-10; Treasury Order 101-05; General Counsel Order No 4; IRC Section 6103; Treasury Delegation Order Number 156 (Rev. 17); Memorandum of Understanding Between IRS-CI and New York State Department of Taxation and Finance Concerning Tax Refund Crimes (Approved 1/21/2003).

  6. To the extent that authority previously exercised consistent with this order may require ratification; it is hereby approved and ratified.

  7. Effective Date: January 22, 2003

  8. Signed: David B. Palmer, Chief (Criminal Investigation)

9.1.4.24  (09-20-2013)
Delegation Order No. 20 (Rev. 1)

  1. Approve Standard Position Descriptions (SPDs)

  2. Authority: To approve the duties and responsibilities of SPDs, including SPDs designated for use in more than one Criminal Investigation headquarters component, SPDs in Area and Field Offices, and SPDs in Communications & Education and Equity, Diversity, & Inclusion, as long as an SPD corresponds to the approved organization chart (deck).

  3. Delegated to: Deputy Chief, Criminal Investigation.

  4. Authority: To approve the duties and responsibilities of SPDs within his/her organizational component as long as an SPD corresponds to the approved organization chart (deck) for that component and the SPD is not designated for use outside of the line authority of the approving SES Director. This authority includes replicas (aka: clones) of existing SPDs that are needed to document a required skill set, license, or clearance. Clones may address but are not limited to such items as: the level of security investigation required; the need to speak, read, and/or write a language other than English; or the need to have a driver's license.

  5. Delegated to: Directors: International Operations; Operations Policy & Support; Refund Crimes; Strategy; and Technology Operations & Investigative Services.

  6. Authority: To approve replicas (aka: clones), discussed in item 3 of this document, of existing SPDs when the basic SPD is designated for use in more than one HQ component or in an Area or Field Office.

  7. Delegated to: Director, Strategy.

  8. Re-delegation: The authorities delegated in items 2, 4, and 6 may not be re-delegated.

  9. Source of Authority: Chief’s authority.

  10. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This delegation order supersedes Criminal Investigation Delegation Order No. 20 dated November 06, 2011.

  11. Effective Date: January 03, 2013

  12. Signed: Patricia J. Haynes for Richard Weber, Chief (Criminal Investigation)


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