Criminal Investigation's (CI) Service-wide 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.

The Service-wide 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 Service-wide delegation orders.

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

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 can be found on the CI Web in eLibrary and on the National Criminal Investigation Training Academy (NCITA) home page.

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 discussed in this section are:

The purpose of these directives is to promote a uniform national application of existing procedures.

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

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.

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.

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.

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.

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.

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

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

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.

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

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.

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).

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.

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.

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.

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.

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.

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.

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:

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:

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.

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.

The nature of CI's activities requires the ability to respond in a safe and timely manner 24 hours a day. Special agents are not expected to be armed at all times, but must have access to their assigned handgun when required to perform official duties.

Special agents are authorized, but are not required, to carry their IRS-issued handgun when off-duty. When carrying their IRS-issued handgun off-duty, special agents are subject to all IRM provisions concerning firearms.

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

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

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.

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.

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.

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

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:

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.

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.

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.

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.

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).

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.

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.

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

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.

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

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.

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

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):

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.

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.

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.