9.4.4  Requests for Information (Cont. 2)

9.4.4.3 
Obtaining Records from Financial Institutions

9.4.4.3.16  (12-10-2007)
Detective Agency Records

  1. Detective agencies typically maintain a variety of investigative files. These may include background and character checks, fraud investigations (both internal & external), blackmail investigations, divorce investigations, missing persons searches, and counter-surveillance.

9.4.4.3.17  (12-10-2007)
Distributor’s Records

  1. Distributor’s records are excellent source for tracking such items as gambling equipment, factory, farm, home & office equipment, equipment for the production of illegal drugs, or any specific industry which may be involved in the investigation.

9.4.4.3.18  (12-10-2007)
Drug Store Records

  1. Prescription records may be available through drug stores.

9.4.4.3.19  (12-10-2007)
Fraternal, Veterans, Labor, Social & Political Organization Records

  1. These organizations typically maintain membership and attendance records; payments of dues and contributions; and the addresses and biography of members.

9.4.4.3.20  (12-10-2007)
Hospital Records

  1. Typical hospital records include entry and release dates, and payments made.

9.4.4.3.21  (12-10-2007)
Hotel Records

  1. Hotel records include the identity of guest; telephone calls made to and from the room; payment and credit records; forwarding address; reservations for travel-transportation companies and other hotels; freight shipments; and luggage-in and out.

9.4.4.3.22  (12-10-2007)
Laundry & Dry Cleaning Records

  1. Typical laundry and dry cleaning records include laundry marks and tags, and payment records.

9.4.4.3.23  (12-10-2007)
Insurance Company Records

  1. Potential insurance company records of value include: income; assets; applications; and appraisals of luxury items such as furs and jewelry.

9.4.4.3.23.1  (12-10-2007)
The Equitable Life Assurance Society

  1. The Equitable Life Assurance Society of the United States has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by personal service, mail, or express service at: 1290 Avenue of the Americas, New York, NY 10014. This company has indicated they would prefer requests be made by mail rather than in person.

9.4.4.3.23.2  (12-10-2007)
Prudential Insurance Company

  1. Summonses for Prudential Insurance Company may be served in person or mailed to its home office: The Prudential Insurance Company of America, Law Department; 213 Washington Street; Newark, NJ 07102–2992. If possible, summonses should include the individual’s birth date or the serial number of one of the policies, or both. A request for mortgage information should include the name of the subject’s spouse, the exact location of the property in question, and, if possible, any other identifying details such as the Prudential mortgage number appearing on the document or the date of the transaction.

9.4.4.3.23.2.1  (12-10-2007)
Liberty Mutual Insurance Records (former Prudential Insurance Companies)

  1. In 2003, Liberty Mutual acquired the following Prudential Insurance Companies:

    1. Prudential General Insurance Company

    2. Prudential Commercial Insurance Company

    3. Prudential Property and Casualty Insurance Company

  2. Summons for records of these former Prudential Insurance Companies should be delivered to the CT Corporation Systems office within the state where the policy holder resides.

9.4.4.3.23.3  (12-10-2007)
Travelers Insurance Company

  1. Whenever information is needed from Travelers Insurance Company, Hartford, Connecticut, special agents outside the Boston Field Office will prepare a collateral request together with a summons for any information or data desired from the company for transmittal to the SAC, Boston field office.

9.4.4.3.23.4  (12-10-2007)
Union Central Life Insurance Company

  1. The Union Central Life Insurance Company, has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by registered mail at: Union Center Life Insurance Company, Attn: Executive Vice President General Counsel and Secretary, 1876 Waycross Road, Cincinnati, OH 45240.

9.4.4.3.23.5  (12-10-2007)
Metropolitan Life Insurance Company

  1. The Metropolitan Life Insurance Company has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by personal service, mail, or express service at: Metropolitan Life Insurance Company, Attn: Legal Department, 2701 Queens Plaza N., Long Island, NY 11101.

9.4.4.3.23.6  (12-10-2007)
Pan American Life Insurance Company

  1. The Pan American Life Insurance Company has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by personal service, mail, or express service at: Pan American Life Insurance Company, Attn: Legal Department, Pan American Center, 601 Poydraf, 12th Floor, New Orleans, LA 70130. Although personal service of a summons is not required, all mail requests for information should be accompanied by a summons.

9.4.4.3.23.7  (12-10-2007)
CNA Insurance Companies

  1. The registered agent for the CNA Insurance Companies has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by personal service, mail, or express service at: Registered Agent for CNA, CNA Plaza, Attn: Law Dept. Chicago, IL 60685. The registered agent is authorized to accept service. Upon such service, the law department logs the receipt of the summons/subpoena and, if of a criminal nature, forwards the summons/subpoena to: Corporate Security, CNA Plaza, 333 S. Wabash, 24th FL, Chicago, IL 60604. CNA Insurance Companies include:

    1. American Casualty Company of Reading, Pennsylvania

    2. CNA Casualty of California

    3. CNA Casualty of Puerto Rico

    4. Columbia Casualty Company

    5. Continental Assurance Company

    6. Continental Casualty Company

    7. Mid-States Insurance Company

    8. National Fire Insurance Company of Hartford

    9. Transcontinental Insurance Company

    10. Transportation Insurance Company

    11. Valley Forge Insurance Company

9.4.4.3.23.8  (12-10-2007)
Aetna Life and Casualty

  1. Special agents outside the Boston field office seeking information from Aetna Life and Casualty will request the information through collateral requests to the SAC, Boston field office. The summons should be addressed to: Aetna Life and Casualty, 151 Farmington Avenue, Hartford, CT 06156.

9.4.4.3.24  (12-10-2007)
Newspaper Records

  1. Newspaper records can include want ads, payment records, and clippings on a given person assembled in one file with photographs, notes, unpublished data, etc.

9.4.4.3.25  (12-10-2007)
Oil Companies

  1. Oil companies maintain the records listed in the sections below.

9.4.4.3.25.1  (12-10-2007)
Chevron Credit Records

  1. Chevron Corporation has waived the hand delivery requirements of 26 USC §7603 and will accept summons/subpoena by mail, express service: Chevron Headquarters, Attn: Legal Department, 6001 Bollinger Canyon Road, San Ramon, CA 94583.

9.4.4.3.26  (12-10-2007)
Photograph Records

  1. If a photograph of an individual is needed, driver’s licenses are the most likely source. Additional sources may include relatives, associates, and friends; places of employment; police and FBI files; and school yearbooks.

9.4.4.3.27  (12-10-2007)
Private Business Records

  1. Private business records may include personnel & payroll records; customer account information; and leads to other companies with whom the subject transacted business.

9.4.4.3.28  (12-10-2007)
Publication Records

  1. Publication records may include professional, trade, and agriculture directories and magazines; vanity publications such as Who’s Who of America and various states; city directories; and a variety of industry-specific periodicals.

9.4.4.3.29  (12-10-2007)
Public Utility Company Records

  1. Public utility company records may include present and previous address of subscribers, and records of payments.

9.4.4.3.30  (12-10-2007)
Real Estate Agency or Savings and Loan Association Records

  1. Useful real estate agency or savings & loan records include: property transactions, financial statements, loan applications, payments made and received (settlement sheets), and credit files.

9.4.4.3.31  (12-10-2007)
Telephone Company Records

  1. Title 18 USC §2703(c) provides that telephone toll records shall be disclosed to a governmental agency only when the governmental agency uses a grand jury subpoena, administrative subpoena (summons), court order or obtains a search warrant related to such information. This information may also be disclosed to the government if the government agency has obtained the consent of the customer or subscriber. Notice to the customer or subscriber is not required.

  2. Some telephone companies require service to a specific company location.

9.4.4.3.31.1  (12-10-2007)
AT&T Wireless

  1. The law enforcement support needs of AT&T Wireless Services are to be directed to their National Subpoena Compliance Center in West Palm Beach, Florida. This also includes service of court orders for surveillance and subpoenas for customer information via fax.

  2. The mailing address and contact numbers for the National Subpoena Compliance Center are: AT&T, National Subpoena Compliance Center, 11760 US Highway One, North Palm Beach, FL 33408.

  3. Subpoenas and court orders related to AT&T Wireless Services must specifically name "AT&T Wireless Services." AT&T Wireless Services will not comply with legal processes that simply address "AT&T" or "AT&T Corp." Legal process not specifically addressed to AT&T Wireless Services will be returned without processing.

9.4.4.3.32  (12-10-2007)
Transportation Company Records

  1. Transportation company records may include passenger lists; reservations; payments; departure and arrival times; and freight carrier-shipper destination and storage points.

9.4.4.3.33  (12-10-2007)
Consumer Loan Exchange Records

  1. The Consumer Loan Exchange or Lenders Exchange exists in all of the large cities in the United States, as well as in some of the smaller cities. It is a non-profit organization, supported by and for its members. Most of the lending institutions are members of the exchange. It can supply information concerning open and closed loan accounts with member companies, and other information. These organizations are not listed in directories or telephone books. Their location in a city may be obtained through local lending agencies. Consumer Reports may be obtained from these organizations only by court order or in accordance with written instructions of the consumer to whom the information relates.

9.4.4.3.34  (12-10-2007)
Marshall Field and Company

  1. Inquiries will not be made by mail addressed direct to Target Corporation c/o CT Corp, 208 S. LaSalle St. Suite 814, Chicago, IL 60604. The subpoena will then be directed to the corporate office located in Minneapolis. Special agents with posts-of-duty outside Chicago requiring information from that company will make inquiry by collateral request together with a summons to the SAC, Chicago field office for such information.

9.4.4.3.35  (12-10-2007)
Western Union

  1. Western Union has waived the hand delivery requirements of 26 USC §7603 and will accept subpoenas and summonses for money transfer records by personal service, mail, express service or fax to Western Union Financial Services Attn: Custodian of Records, 20 Corporate Hills Drive, St. Charles, MO 63301.

9.4.4.3.36  (12-10-2007)
National Credit Card Agencies

  1. Credit card companies maintain the records listed in the sections below.

9.4.4.3.36.1  (12-10-2007)
American Express

  1. To obtain information from American Express, summonses may be served in person at any American Express Office. The summons should be addressed to the Custodian of Records, American Express Travel Related Services Company, Inc., CT Corporation Systems, Registered Agent, 111 8th Ave., 13th Floor, New York, NY 10011.

9.4.4.3.36.2  (12-10-2007)
Citibank Diners Club and Carte Blanche

  1. Citibank Diners Club and Carte Blanche have waived the hand delivery requirements of 26 USC §7603 and will accept summonses by personal service, mail, or express service Custodian of Records. Citibank, 701 East 60th Street North, Sioux Falls, SD 57117. In addition to the monthly statements and charge slips, copies of the original application and payment check can be made available upon official request. These records are usually maintained for seven years.

9.4.4.3.37  (12-10-2007)
Car Rental Agency Records

  1. Car rental companies maintain the records listed in the sections below.

9.4.4.3.37.1  (12-10-2007)
Avis Rent-a-Car, Inc.

  1. Avis Rent-a-Car has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by personal service, mail, or express service at: Avis Rent-a-Car, Inc., Legal Department 3rd Floor, 6 Sylvan Way, Parsippany, NJ 07054.

9.4.4.3.37.2  (12-10-2007)
Hertz Corporation

  1. Hertz has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by personal service, mail or express service at Hertz Corporation, Law Department, Attn: Deputy General Counsel, 225 Brae Blvd., Park Ridge, NJ 07656. The body of the summons must clarify the specific corporate records sought, as a Hertz Equipment is a subsidiary of the Hertz Corporation.

9.4.4.3.37.3  (12-10-2007)
National Vanguard Car Rental

  1. Vanguard Car Rental is the owner of Alamo Rent-a-Car and National Car Rental. Vanguard Car Rental has waived the hand delivery requirements of 26 USC §7603 and will accept summonses for Vanguard, National and/or Alamo by personal service, mail, express service or fax at Vanguard Car Rental Company, 6929 North Lakewood Ave., Legal Department Suite 100, Tulsa, OK 74117.

9.4.4.3.38  (12-10-2007)
Horse Registration Records

  1. Horse organizations maintain the records listed in the sections below.

9.4.4.3.38.1  (12-10-2007)
Jockey Club of America

  1. The Lexington, Kentucky office maintains statistics on pedigrees, racing record and purses; and records of foals for stallion and mares. However, there is no historical record of owners for a particular horse. The registration records are passed from owner to owner. The horse cannot be raced without these registration papers. A summons should be addressed to the Jockey Club of America, 821 Corporate Drive, Lexington, KY 40503 and sent via collateral to the Nashville field office.

9.4.4.3.38.2  (12-10-2007)
American Quarter Horse Association

  1. The American Quarter Horse Association (AQHA) is located in Amarillo, Texas. Information available includes registration history, racing record, record of purses and pedigree records. The AQHA is able to provide records reflecting the ownership history of a particular horse. However, the records cannot be searched by owner since they are categorized by horse. A summons should be addressed to the American Quarter Horse Association, 1600 Quarter Horse Drive, Amarillo, TX 79104 and sent via collateral to the Dallas field office.

9.4.4.3.38.3  (12-10-2007)
United States Trotting Association

  1. The United States Trotting Association is located in Columbus, Ohio. Information available includes pedigrees and winnings of all registered trotters and pacers listed by horse registration number. Their records also contain the date and place of each race, how the horse finished, the total purse and the name of the driver. Information relating to changes in ownership and winnings by year and lifetime is also available. A summons will be addressed to the United States Trotting Association, 750 Michigan Ave., Columbus, OH 43215 and sent via collateral to the Cincinnati field office.

9.4.4.3.39  (12-10-2007)
Amway Corporation

  1. Amway Corporation has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by personal service, mail, or overnight service at Amway Corporation, 7575 E. Fulton, Ada, MI 49355, Attn.: Director, Legal Division. Direct distributors who further qualify for profit sharing bonuses receive the non-cash part of that bonus through a mutual fund account administered by Amway Mutual Fund, Inc., 7575 E. Fulton, Ada, MI 49355, which requires a separate summons.

9.4.4.4  (12-10-2007)
Information from Foreign Countries

  1. The subsections below contain procedures for obtaining information from foreign countries and specifically addresses the following:

    • general procedures

    • information from Canada

    • information from Switzerland

    • data to be included in requests for information from foreign countries

    • witnesses In foreign countries

    • information from INTERPOL

    • information from foreign financial investigative unit

9.4.4.4.1  (07-08-2011)
General Procedures

  1. For all international investigative matters, either formal or informal, the field office's first point of contact must be the Special Agent In Charge, International Field Operations (CI:I) or CI Country Attaché.

  2. Formal requests for information or assistance from a foreign country can be made pursuant to the following (see IRM 9.4.2, Sources of Information, for further details about these mechanisms):

    1. Tax Treaty

    2. Mutual Legal Assistance Treaty

    3. Letter Rogatory

    4. INTERPOL

    5. FinCEN

  3. Information or assistance from a foreign country includes:

    1. requests for information from consulates or embassies in the United States

    2. requests to interview foreign officials located in the United States who appear to have diplomatic status

  4. All formal requests for information or assistance from a foreign country should be submitted using the on-line application available under the "Investigative Assistance" tab on CI's International Operations Web page, unless otherwise instructed.

  5. Subsection 9.4.4.4.3 details the information to be included in a request.

  6. Documents and reports received from foreign countries, or from embassies or consulates of foreign countries, and made available to CI personnel will not be furnished to another government agency, except as may be permitted by statute and/or the applicable treaty.

  7. When a foreign government makes direct inquiry of CI personnel or when it is learned that a foreign government is interested in an investigation, such information will be immediately referred by the SAC to the Director, CI:I for coordination purposes.

  8. See IRM 9.4.12, Arrests for procedures to arrest an individual in a foreign country.

9.4.4.4.2  (07-08-2011)
Information from Canada

  1. The procedures for obtaining taxpayer or tax return information, as defined in 26 USC §6103, from foreign countries also apply to requests for information from Canada. However, because of the unique relationship between Canada and the United States, an exception to these procedures is allowed in the following circumstance:

    1. Special agents in some border field offices have developed a close, informal relationship with Canadian tax officials stationed on or in the immediate proximity of the border, and frequently obtain, informally through such tax officials, collateral information from individuals, financial institutions, government officials, and business establishments. It is intended that this type of informal cooperation be continued provided 26 USC §6103 type information is not being disclosed or exchanged outside of the Competent Authority channels. However, special agents are not to make direct requests of the authorities in Ottawa; make direct requests of a Canadian citizen or other Canadian entity in Canada on a third-party basis; or make requests for information outside the adjacent border area except via prescribed exchange procedures through the Competent Authority.

  2. Upon approval by CI:I, the CI Country Attaché will obtain the necessary clearances and furnish the originating office with the procedure to be followed and, where appropriate, the name and location of the Canadian tax official who is to be contacted by the special agent. A Canadian agent will usually accompany the special agent when third party contacts are made. If these contacts involve taxpayer or tax return information, then approval for such contact must be obtained from the US Competent Authority.

  3. Requests for information from Canada will be prepared and routed pursuant to subsection 9.4.4.4.3 which details procedures for obtaining information from foreign countries. The request will also contain the information specified in (a) below. Except under special circumstances, respective procedures should be observed in limiting a request for information to a period not to exceed 10 years immediately preceding the request. Where informal arrangements for inquiries exist in some border field offices, such field offices should identify in their formal requests those with whom they have been transacting official matters to avoid duplication of effort. There is no informal process for disclosing taxpayer or tax return information. To the extent requests to Canada involve taxpayer or tax return information, such requests must be sent to Canada by the US Competent Authority:

    1. Provide adequate background to support a Canadian tax interest, because Canadian tax authorities are authorized to furnish only that information which they can obtain under the revenue laws of Canada.

  4. In some investigations, where the essential information sought is complex, involved and voluminous, it may be desirable to have preliminary discussions with Canadian authorities. If the investigation involves taxpayer or tax return information, there must first be an exchange of appropriate correspondence between Competent Authorities, prior to any preliminary discussion, to avoid a violation of 26 USC §6103. The request to hold preliminary discussions in such investigations will be prepared and routed through the Director, CI:I. Exchange of information resulting from the preliminary discussions will be formalized as early as possible and before any documents are exchanged.

  5. If information received from Canada Revenue Agency (CRA) through regular channels requires further correspondence, the SAC or his/her designee, (delegated no lower than SSA level), may communicate directly with the Canadian district office which furnished the original information pursuant to approval by the Competent Authority. However, copies of any such communication will be forwarded, one each, to the CI Country Attaché and to the Director, CI:I. Such direct communication applies only in instances where information was received through regular channels and follow-up communication is necessary. The original communication and any new areas of inquiry must be routed as prescribed above. Similarly, any CI field office, which has provided information to CCRA officials through the usual channels, may subsequently communicate directly with those officials with respect to the information provided pursuant to approval of the Competent Authority. However, copies of any such communication will be forwarded, one each, to the CI Country Attaché and the Director, CI:I. In the instances where the information is being exchanged not pursuant to the tax treaty, a copy of any such communication need only be sent to the CI Country Attaché.

  6. In accordance with an agreement between the United States and Canadian tax officials, where the tax affairs of an individual, partnership or corporation are being investigated by the United States and the same type of investigation is also being currently conducted by CCRA, it may be advantageous to conduct the investigation pursuant to the Simultaneous Criminal Investigation Program (SCIP). This program is designed to assist in furnishing information timely (see IRM 9.4.2, Sources of Information).

9.4.4.4.2.1  (12-10-2007)
United States Swiss Treaty on Mutual Assistance in Criminal Matters

  1. There are several legal mechanisms available to obtain testimony and tangible evidence from Switzerland. To deal primarily with the problem of Swiss Bank Secrecy Laws, especially as it applies to criminal tax investigations, special procedures were put into place to request assistance from the judicial and executive authorities of Switzerland.

  2. The treaty applies to specified offenses which are mutually criminal (i.e., punishable under the laws of both the United States and Switzerland). It generally does not apply to violations with respect to taxes. However, it does apply to offenses relating to tax laws if:

    1. The offense is committed by a person reasonably suspected of being in the upper echelon of an organized crime group or of participating significantly in any important activity of such a group.

    2. Available evidence is insufficient to provide a reasonable prospect of successful prosecution of this person for the illegal activities of such group.

    3. It is reasonably concluded that requested assistance will substantially facilitate the successful prosecution of such person and should result in his/her imprisonment for a sufficient period of time so as to have a significant adverse effect on the organized criminal group.

    4. The securing of the information or evidence without the requested assistance is impossible or unreasonably burdensome. Another limitation especially applicable to tax investigations relates to requested assistance with respect to two crimes: one to which the treaty applies and one to which it does not. If, under Swiss law, the first crime merges into the second, no assistance will be provided.

  3. An organized criminal group is defined by the treaty. The elements of such a group, without any one of which the special organized crime provisions will not apply, are:

    1. An association or group of persons combined together.

    2. Association for a substantial or indefinite period.

    3. Purpose of association, monetary or commercial gains for itself or others, and illegal means of obtaining these gains.

    4. Carrying out purpose in a methodical and systematic manner. This is under acts or threats of violence or other acts which are likely to intimidate and are mutually criminal, and either, striving to obtain influence in politics or commerce, especially unpolitical organizations, public administrations, the judiciary, commercial enterprises, employers' associations, labor unions or other employees' associations, or association with a similar (organized crime) group which strives to obtain such influence.

  4. Requests for assistance must be made according to procedures detailed in IRM 9.4.2, Sources of Information and must include the following elements:

    1. An introductory paragraph naming the authority on whose behalf the request is being made, the offense being investigated, a brief statement of the need for the evidence, identification of the subject of the investigation, and a concise statement of what assistance is requested.

    2. A description of the offense in concise terms; state the code section violated; include facts of the investigation, showing that the offense has taken place or the reasons for believing the offense has taken place.

    3. A statement of the need for assistance and how the evidence sought fits into the proof of the investigation (e.g., to prove one or more of the elements of the crime or to show a motive).

    4. A statement of the full name, place and date of birth, address, individual's citizenship and any other information which may aid in the identification of the persons who are present at the time of the request of the subject of the investigation.

    5. A statement naming witnesses or other persons who may be affected by the request (e.g., joint bank account holders).

    6. The statement as to any particular procedure that is requested (e.g., the use of compulsory process for documents before notice to a witness).

    7. A statement as to whether the testimony to be taken (if any) should be done under oath or not.

    8. A description of the information, statement or testimony sought.

    9. A description of documents, records or articles of evidence to be produced or preserved, the persons on whom they are to be obtained, and the desired method of reproducing or authenticating them. This description must be as specific as possible.

    10. Information as to the allowance and expenses to which a person appearing in the United States will be entitled. The dollar amount for attendance fees and per diem can be ascertained from 28 USC § 1871.

    11. Information, which provides reasonable suspicion under the organized crime provisions; reasonable suspicion is less than reasonable cause.

9.4.4.4.3  (07-08-2011)
Data to be Included in Requests for Information from Foreign Countries

  1. Before making any request for foreign inquiries, field office personnel are to ensure that the information sought is vital to the successful completion of the investigation at issue. If so, an agent should access the International Assistance request Web-link on the CI:I Web page. An agent will complete the on-line form to include a narrative explanation detailing the specific assistance requested. Tax Treaty and TIEA requests should also be submitted using this process. Field Offices will also use the International Assistance Request Web-link to advise CI:I of all MLAT filings even in instances when no assistance is initially needed. If assistance is requested at a later time a case agent can contact CI:I in accordance with 9.4.4.4.1, General Procedures (no additional International Assistance Request need be created). A request should not be repetitious of prior requests.

  2. Assistance can be requested for multiple countries on one request. In such instances, an agent should clearly specify in the narrative what specific assistance is required in each jurisdiction.

  3. For assistance involving undercover activities, a copy of the Undercover Operation proposal should be e-mailed to the “CI-HQ-International UCO Assistance” mailbox for forwarding to the appropriate CI Country Attaché.

    Note:

    For Canadian requests, also address subsection 9.4.4.4.2, Information from Canada.

  4. The following data will be included in the narrative, to the extent known at the time of request:

    1. Date upon which a response is required in order to comply with instructions concerning timely submission of investigations involving the statute of limitations for prosecution and any other facts indicating the urgency attached to the need for the information. It should be noted that pursuant to 18 USC §3292 (Suspension of limitations to permit United States to obtain foreign evidence), the field office can petition the district court to toll the statute of limitations while the foreign request is outstanding. The tolling of the statute of limitations is generally limited to six months if the information sought is provided by the foreign country before the statute of limitations expires (see IRM 9.1.3, Criminal Statutory Provisions and Common Law).

    2. Information concerning the importance of the investigation to the field offices enforcement effort and any other facts which make the investigation unusual and worthy of preferential treatment.

    3. A brief statement as to the degree that the desired information, if obtainable, will affect the success of the civil and criminal aspects of the investigation.

    4. The taxable years and approximate tax liability or additional income involved.

  5. Upon receipt of the Assistance Request the Attaché to whom it is assigned will contact the Case Agent to determine any other information needed.

  6. The US Competent Authority may turn over the entire background file, and all information contained in the request, to the foreign government in order to obtain the information most efficiently. The requesting special agent should specify any information, which is provided for background information but should not be released to representatives of the foreign government or source.

  7. Identify all grand jury information contained in the collateral request and that the United States Attorney's Office authorizes its use, so it may be properly protected.

  8. The request will be submitted in the manner described in paragraphs (1) through (3) above.

  9. All requests will ask whether any witness in a foreign country who furnishes information would be willing to voluntarily appear in a US court, if needed.

  10. Any inquiries should be directed to the CI Country Attaché handling the request.

  11. Thirty days from assignment the CI Country Attaché will update the case agent as to any action taken and progress made on the request. Subsequently the assigned Attaché will keep the case agent updated on significant developments on as needed basis.

9.4.4.4.4  (12-10-2007)
Witnesses in Foreign Countries

  1. Nonresident aliens physically present in a foreign country cannot be compelled to appear as witnesses in a US district court since they are beyond the jurisdiction of US officials. Since the Constitution requires confrontation of adverse witnesses in criminal prosecutions, the testimony of such aliens may not be admissible until the witness appears at trial. However, certain testimony related to the admissibility of documents may be obtained under 18 USC §3491 et seq. without a personnel appearance in the United States. Additionally, 28 USC §1783 et seq. provides limited powers to induce the appearance of US citizens physically present in a foreign country.

  2. Expenditures necessary for witness fees and travel costs to secure witnesses from outside the United States for grand jury and district court purposes, whether US citizens or foreigners, are made from DOJ funds and are authorized only by the Attorney General upon the application of attorney for the government. All matters involving service of subpoenas abroad are also handled by the Attorney General. Special agents will identify in his/her report those witnesses from a foreign country who may be expected to voluntarily appear so that the attorney for the government may make whatever arrangements are necessary for their appearance. No commitment will be made by CI personnel concerning witness arrangements involving travel from outside the United States (other than for IRS personnel) without the full advance approval of the attorney for the government handling the case. Such arrangements should be made sufficiently in advance so that the attorney for the government can inform the Attorney General thereof.

  3. If the special agent wishes to interview the witness in a foreign country, it may be necessary to obtain a letter of invitation from the foreign country before travel can be approved. The special agent will contact the CI Country Attaché responsible for the country to which the special agent wishes to travel to determine if the country has this condition. A letter between Competent Authorities is also required if there is a tax treaty between the United States and the foreign country.

9.4.4.4.5  (07-08-2011)
Information from INTERPOL

  1. INTERPOL can provide assistance in obtaining leads, information, and evidence from foreign countries. This request is an official request made directly to the police or criminal law enforcement authorities or another country seeking what is commonly known as police information or assistance. Police information or assistance is, generally, information that can be obtained or assistance that can be provided by law enforcement authorities without using subpoenas or another legal process. The request is pursued within the context and confines of each country's laws and policies. Cooperation by participating countries is voluntary.

  2. Examples of the types of information and assistance include:

    • criminal records and intelligence checks

    • asset searches

    • photos of persons and properties

    • travel and immigration records

    • telephone subscriber checks

    • address checks

    • business and corporate filings

  3. To request information through INTERPOL, it is recommended that the CI liaison at INTERPOL be contacted first (see CI's International Operations Web page for contact) to determine the effectiveness of obtaining the information through INTERPOL. If it is recommended that INTERPOL can help, a collateral will be submitted to the CI liaison describing the assistance needed (see Document Manager for Memo Request of INTERPOL Assistance.)

9.4.4.4.6  (12-10-2007)
Information from a Foreign Financial Investigative Unit

  1. The Financial Crimes Enforcement Network is the FIU operating in the United States. The Financial Crimes Enforcement Network can formally request assistance in gathering information on behalf of US law enforcement agencies from FIUs established in other countries. The assistance that can be provided by the foreign FIU will vary with the individual country. Only information concerning a money laundering investigation can be requested.

  2. To request information through FinCEN, it is recommended that the CI liaison at FinCEN be contacted first (see Financial Crimes Web page for contact) to determine the effectiveness of obtaining the information through FinCEN. If it is recommended that FinCEN can help, two documents need to be submitted to the CI liaison describing the assistance needed (see Document Manager for FinCEN's Request for Research Form and the Egmont Group's Request for FIU Information Form.)

Exhibit 9.4.4-1 
Financial Crimes Enforcement Network Financial Intelligence Units around the World

See FinCEN Web site for an updated listing on the information concerning Financial Intelligence Units around the world.

Exhibit 9.4.4-2 
Formal Written Request

  Department of the Treasury
    Criminal Investigation Internal Revenue Service
  Washington, DC 20224
   
 
  (Date)
Name of Financial Institution  
    Address  
City, State Zip  
       
IN RE: FORMAL WRITTEN REQUEST FOR PRODUCTION OF INFORMATION PURSUANT TO RIGHT TO FINANCIAL PRIVACY ACT, 12 USC §3401– §3422 ET SEQ.
       
To Whom It May Concern:
       
  This letter is a Formal Written Request for you to provide any and all records, documents, and other information in your possession, or within your control, relating to the following persons or entities:
       
    NAME:
ADDRESS:
SSN:
 
       
  You are hereby requested to produce all documents listed in the attachment to this FORMAL WRITTEN REQUEST.
       
  Production and or disclosure of the above records, documents, and information is to be made to:
       
    Special Agent (NAME)
Internal Revenue Service
(ADDRESS FOR PRODUCTION)
(ADDRESS )
 
       
The date set for the production of the records is ______ .
       
As noted in the attached Order of the United States District Court for the ________(xxxx) District of ________(State) , you are ordered to delay providing any notice of the service of this Formal Written Request, or of your production of documents, records or information pursuant to the Formal Written Request, to your customer for a period of ninety days, unless such delay period is extended by further order of the Court. You will be notified if such an extension is obtained.
       
Should you have any questions regarding this Formal Written Request, you may contact Special Agent (NAME) at (TELEPHONE NUMBER).
       
As required by the Right to Financial Privacy Act, 12 USC §3401 et seq., and the applicable Code of Federal Regulations 31 CFR, Section 14.1 et seq., certification is hereby made that the requesting governmental agency has complied with the applicable provisions of that Act and Regulation.
       
       
  _______________
(Signed by SAC or designee)
Special Agent in Charge Criminal Investigation
Internal Revenue Service
       
Attachments: (x)  

Exhibit 9.4.4-3 
The Application for Delay of Notice

UNITED STATES DISTRICT COURT
(JUDICIAL DISTRICT)
     
IN RE: ORDER TO DELAY NOTICE FOR FINANCIAL PRIVACY ACT INFORMATION/RECORDS
_______________ /
MISC. NO.
     
EX PARTE
APPLICATION FOR ISSUANCE OF ORDER TO DELAY NOTICE
PURSUANT TO 12 USC §3401 ET SEQ.,
AND
REQUEST TO SEAL APPLICATION AND AFFIDAVIT
     
 NOW COMES the United States of America, (US ATTORNEY), United States Attorney, by (AUSA), Assistant United States Attorney, on behalf of the Internal Revenue Service (IRS), Criminal Investigation, an agency of the Department of the Treasury, and makes the following Application:
     
(1) Application is made pursuant to 12 USC §3401–§3422 and 31 CFR Section 14.1 et seq., for the issuance of an order of this Court which (a) orders that notice of the service of the Formal Written Request for information prepared in compliance with 12 USC §3401 et seq. be delayed for the period of ninety (90) days as provided by statute; (b) directs that notice of the production of documents pursuant to such Formal Written Request be delayed for a period of ninety (90) days as allowed by 12 USC §3409; and (c) that the Ex Parte Application and its supporting documents be sealed until the further order of this Court, or until the expiration of the delay of notice period, whichever occurs first.
     
(2) The requested financial records are obtainable from the named institution as such institution is a "financial institution" as defined in 12 USC §3401(1).
     
(3) The requested financial records are discloseable in accord with the terms and provisions of 12 USC §3402(5) which provides in relevant part that:
     
  Except as provided by §3403(c) or (d), §3413, or §3414 of this title, no government authority may have access to or obtain copies of, the information contained in the financial records of any customer from a financial institution unless the financial records are reasonably described and such financial records are disclosed in response to a Formal Written Request which meets the requirements of 12 USC §3408 of this title.
     
(4) 12 USC §3408 permits the government to request and obtain financial records pursuant to 12 USC §3402(5) by means of a "Formal Written Request" where: (a) no administrative summons or subpoena authority reasonably appears to be available to that governmental authority to obtain the records for the purpose for which they are sought; (b) the request is authorized by regulations of the requesting agency or department; (c) there is reason to believe that the records sought are relevant to a legitimate law enforcement inquiry; and (d) a copy of the request has been served upon or mailed to the customer on or before the date on which the request was made to the financial institution along with a notice which states with reasonable specificity the nature of the law enforcement inquiry.
     
(5) The United States asserts that in light of the specific nature of the present investigation, there is no administrative summons or subpoena authority existing which is available to the governmental authority on whose behalf this Ex Parte Application is being made.
     
(6) The Formal Written Request which underlies this Ex Parte Application is authorized by the regulations of the requesting governmental agency or department (31 CFR Section 14.3).
     
(7) There is reason to believe that the records requested are relevant to a legitimate law enforcement inquiry. "Law enforcement inquiry" is defined in 12 USC §3401(8) as a lawful investigation or official proceeding inquiring into a violation of, or failure to comply with, and criminal or civil statute or any regulation, rule, or order issued pursuant thereto.
     
(8) As more fully set forth in the affidavit attached to this Ex Parte Application, the law enforcement inquiry involved in this matter relates to violations or potential violations of the following statutes: (STATUTES); and other related offenses.
     
(9) Pursuant to 12 USC §3409(a), the government may obtain an order permitting the delay of notice to the customer whose records are being sought, such notice being otherwise required, if certain conditions are met:
     
 (i) the investigation being conducted is within the lawful jurisdiction of the governmental authority seeking the financial records;
     
 (ii) there is reason to believe that the records being sought are relevant to a legitimate law enforcement inquiry; and
     
 (iii) there is reason to believe that such notice, if not delayed, will result in:
     
  (a) endangering the life or physical safety of any person;
  (b) flight from prosecution;
  (c) destruction of or tampering with evidence;
  (d) intimidation of potential witnesses; or
  (e) otherwise seriously jeopardizing an investigation or official proceeding or unduly delaying a trial or ongoing official proceeding.
     
(10) As defined in 12 USC §3401(3), a "governmental authority" means any agency or department of the United States or any officer, employee, or agent thereof. This Ex Parte Application is being made on behalf of, and at the instance of, a Special Agent of the United States Internal Revenue Service, Criminal Investigation, which is an agency of the Department of the Treasury, being a department of the government of the United States.
     
(11) In support of this Ex Parte Application, the affiant asserts that the records being sought will establish not only the existence of assets belonging to the above-named parties, but the existence of transactions and/or attempted transactions in violation of the laws of the United States and/or evidence which will help prove violations of other federal statutes. The investigation of those statutes and regulations is within the authority of the Department of the Treasury and the United States Internal Revenue Service, to wit, 18 USC §981, §982, §1956, and §1957; and 31 USC §5313 and §5324.
     
(12) The affiant asserts that if a delay of notice is not obtained from this Court, there is a likelihood that evidence may be destroyed or tampered with, and that the investigation will be jeopardized or hindered by the transfer or secretion of assets and/or evidence of violations of the statutes and regulations set forth above.
     
(13) Based upon the above noted facts, and on the assertions contained in the affidavit in support of this Ex Parte Application, the Plaintiff United States asserts that: (1) the investigation being conducted is within the lawful authority of the named federal law enforcement agency; and (2) notice to the named individual(s) would likely result in the destruction or tampering of evidence and would likely result in impeding or jeopardizing the current investigation to the detriment of the government.
     
(14) Based on the nature of this investigation and on the risk that public disclosure of an investigation would compromise it, the United States also requests that this Court seal this Ex Parte Application, the affidavit filed in support of it, and the Order granting the application until further order of this Court, except of course, for purposes of service of the Order on the named financial institution(s).
     
CONCLUSION AND RELIEF
     
WHEREFORE, the Plaintiff United States respectfully requests that this Honorable Court issue the attached Order.
     
     
    Respectfully Submitted;
(US ATTORNEY)
United States Attorney
     
     
    (AUSA)
Assistant United States Attorney
     
     
VERIFICATION
     
  I, (AUSA), an Assistant United States Attorney for the (JUDICIAL DISTRICT), declare that the foregoing Application is based upon information provided to me by agents of the Internal Revenue Service, Criminal Investigation and that said information is, to the best of my knowledge and belief, true and accurate.
     
     
    _______________
(AUSA)
Assistant United States Attorney
     
DATED: MONTH/DAY/YEAR

Exhibit 9.4.4-4 
Affidavit of Special Agent

UNITED STATES DISTRICT COURT
(JUDICIAL DISTRICT)
         
IN RE: ORDER TO DELAY NOTICE FOR FINANCIAL PRIVACY ACT INFORMATION AND RECORDS
_______________ /
MISC. NO.  ___
         
AFFIDAVIT SUPPORTING ORDER TO DELAY
CUSTOMER NOTICE RELATING TO SERVICE OF
FORMAL WRITTEN REQUEST ON FINANCIAL INSTITUTION
         
  I,    (SPECIAL AGENT),   being duly sworn, depose and say as follows:
         
I.
         
Background of Affiant
         
  1. I am a special agent of Criminal Investigation of the Internal Revenue Service and have been so employed for approximately (xx months/ xx years). My responsibilities include the investigation of possible criminal violations of the Internal Revenue laws (Title 26), the Bank Secrecy Act (Title 31), the Money Laundering Control Act (Title 18), and related offenses.
         
  2. As a special agent of the Internal Revenue Service, I have received approximately 19 weeks of basic training at the US Treasury Federal Law Enforcement Training Center in Glynco, Georgia. This training covered all aspects of a financial investigation. I have also received advanced training in money laundering investigations and asset forfeitures. I have instructed other agents and government attorneys in money laundering and asset forfeiture.
         
  3. I have personally conducted more than (xx) complex financial investigations. I have also participated in the execution of over (xx) search and seizure warrants in the capacity of affiant and/or participant.
         
II.
         
IRS Investigative Jurisdiction
         
  4. Authority to investigate possible violations of 31 USC §5324 and 18 USC §1956 and §1957, is delegated to the Criminal Investigation of the Internal Revenue Service. Authority to seize assets under the civil forfeiture proceedings of 18 USC §981, is delegated to the Special Agents of Criminal Investigation.
         
III.
         
Structuring of Currency Transactions to Evade
Currency Reporting Requirements
         
  5. On or about (EXPLAIN BASIS OF INVESTIGATION/IF CASHIERS CHECKS ARE USED, USE THE FOLLOWING FORMAT)
         
Purchase
Date
Cashier’s
Check #
Issuing
Bank

Purchaser

Amount
         
  6. On (DATE OF FIRST REQUEST IF THERE WAS ONE), records were obtained from the (FINANCIAL INSTITUTION) pursuant to the service of a Formal Written Request as authorized under Title 12 of the United States Code. An examination of these records established that:
         
  7. Based on my training and the facts contained herein, I have reason to believe that a violation of (LIST STATUTES) may have occurred and I intend to serve a Formal Written Request on the ( FINANCIAL INSTITUTION) IN ORDER TO DETERMINE THE SOURCE OF THE FUNDS AND ANY OTHER IDENTIFYING OR TRANSACTIONAL INFORMATION RELATIVE TO (ASSOCIATE OR SUBJECT ). The acquisition of this information is necessary to document probable cause for seizure and forfeiture under 18 USC §981(a)(1)(A), except where such seizure would have a Title 31 predicate, and/or to establish a violation under Title 18 or 31 of the United States Code.
         
  8. I have reason to believe that providing notice of the service of this Formal Written Request to (CUSTOMER’S NAME) (as required by 12 USC §3408(4)(A)) will seriously jeopardize the criminal case and likelihood of a successful seizure and forfeiture under 18 USC, §981(a)(1)(A). During the 10-day waiting period required under 12 USC §3408(4)(B), the involved parties could easily divest themselves of the property and conceal the proceeds from the sale.
         
  9. I respectfully request that the Court grant an Order to Delay Notice relating to service of this Formal Written Request on the (FINANCIAL INSTITUTION) for records and testimony relative to this investigation (as authorized by 12 USC §3409).
         
 10. I further request that the Court issue an order to the (FINANCIAL INSTITUTIONS()) commanding production of the requested records and prohibiting their officers, employees, and agents from providing notice to any customers whose records are the subject of the Formal Written Requests for a period of ninety (90) days.
         
 11. I further request the Court Order, the Ex Parte Application and its supporting documents, be sealed until further order of this Court or until the expiration of the delay of notice period, whichever occurs first.
         
         
    ________________
(SPECIAL AGENT)
Special Agent, Criminal Investigation
Internal Revenue Service
         
         
Subscribed and sworn to before
me this __ (xx)day of ___ (month),20xx .
     
         
         
_________________
U.S. Magistrate Judge/District Judge
(JUDICIAL DISTRICT)

Exhibit 9.4.4-5 
Ex Parte Order to Delay Notice and Order to Seal Ex Parte Application

UNITED STATES DISTRICT COURT
(JUDICIAL DISTRICT)
   
IN RE: ORDER TO DELAY NOTICE FOR FINANCIAL PRIVACY ACT INFORMATION/RECORDS
_______________ /
MISC. NO.
   
EX PARTE ORDER TO DELAY NOTICE AND;
ORDER TO SEAL EX PARTE APPLICATION
   
 This matter has come before this Court pursuant to the Ex Parte Application of the Plaintiff United States requesting the entry of an Order by this Court which: (1) orders that notice of the service of one or more Formal Written Requests for information prepared in compliance with 12 USC §3401 et. seq. be delayed for the period of ninety (90) days as provided by statute; (2) directs that notice of the production of documents pursuant to such Formal Written Request be delayed for a period of ninety (90) days as allowed by 12 USC §3409; and (3) that the Ex Parte Application and its supporting documents be sealed until the further order of this Court, or until the expiration of the delay of notice period, whichever occurs first.
   
 This Court, having read the Ex Parte Application and its supporting affidavit, having reviewed the Formal Written Request, being familiar with the statute under which this Order is sought, having found that the investigation being conducted is within the lawful authority of the governmental authority seeking the information, and that there is no administrative summons or subpoena authority available to acquire the requested information, finds there does exist reason to believe the records requested are relevant to a legitimate law enforcement inquiry, and there exists reason to believe notice of such document request and of any production of documents pursuant to it will likely result in the destruction of, or tampering with, evidence, and/or will otherwise seriously jeopardize or impede an investigation.
   
 IT IS HEREBY ORDERED THAT service of the Formal Written Request for information be delayed for ninety (90) days.
   
 IT IS FURTHER ORDERED THAT the named financial institution, its officers, employees, and agents shall not provide notice to any customer(s) whose records are the subject of the Formal Written Request, either of the service of that request, or of the production of any such documents or information pursuant to that request, or of the existence of this order, for a period of ninety (90) days from the date of this order.
   
 IT IS FURTHER ORDERED THAT the Ex Parte Application and all related documents shall be sealed from public view until the further order of this Court, or until the expiration of the delay of notice period, excepting the service of this Order and the Formal Written Request to which it applies on the involved financial institution.
   
  __________________
UNITED STATES MAGISTRATE JUDGE/DISTRICT JUDGE
   
DATED:  ______________  

Exhibit 9.4.4-6 
Ex Parte Application for Extension of Delay of Notice and Order Sealing Documents

UNITED STATES DISTRICT COURT
(JUDICIAL DISTRICT)
       
IN RE: ORDER TO DELAY NOTICE FOR
FINANCIAL PRIVACY ACT INFORMATION/
RECORDS, EXTENSION OF DELAY
MISC. NO.
       
EX PARTE APPLICATION FOR
EXTENSION OF DELAY OF NOTICE AND
ORDER SEALING DOCUMENTS
       
 NOW COMES the UNITED STATES OF AMERICA , Plaintiff, (United States Attorney), by (AUSA), Assistant United States Attorney and, in support of this Motion, states that:
       
 1. On (DATE OF ORDER) the United States presented an Ex Parte Application and Affidavit in support thereof, to the United States District Court for the (JUDICIAL DISTRICT ) seeking the entry of any order directing compliance by ( FINANCIAL INSTITUTION) with a Formal Written Request issued pursuant to 12 USC §3401, et seq.
       
 2. On (DATE) US Magistrate Judge/District Judge (NAME), having reviewed the Ex Parte Application and the Affidavit in support thereof, entered an order providing notice to the customer of the financial institution would be delayed for a period of ninety (90) days as provided by statute. 12 USC §3409(a)(1), (2), and (3)(C) and (E) provides for such delay where:
       
  (i) the investigation being conducted is within the lawful jurisdiction of the governmental authority seeking the financial records;
  (ii) there is reason to believe that the records being sought are relevant to a legitimate law enforcement inquiry; and
  (iii) there is reason to believe that such notice, if not delayed, will result in; (a) endangering life or physical safety of any person; (b) flight from prosecution; (c) the destruction or tampering with evidence; (d) intimidation of potential witnesses; or (e) otherwise seriously jeopardize an investigation or official proceeding or unduly delaying a trial or ongoing official proceeding.
       
 3. The investigation being conducted by the Internal Revenue Service, Criminal Investigation, is not complete at this time. Records and information obtained from the Formal Written Request will assist in the investigation of (NAME OF SUBJECT) in the (JUDICIAL DISTRICT). The named individual has been identified through the investigation as being directly or indirectly involved in the (STRUCTURING OF MONETARY INSTRUMENTS OR MONEY LAUNDERING).
       
 4. 12 USC §3409(b)(2) of the Right to Financial Privacy Act provides that the Court may grant extensions of the delay of notice, of up to ninety (90) days each, upon application of the United States, when such extension is in accordance with 12 USC §3409(b).
       
 5. Based on the continuing nature of this investigation, the progress made to this point, the likelihood that further investigation will result in the identification of other persons involved in violations of federal currency and money laundering laws, and in the gathering of sufficient evidence and information to support a civil forfeiture action and or criminal indictment, the United States requests that this Court extend the delay period for an additional ninety (90) days and continue to seal all documents related to this matter.
       
CONCLUSION AND RELIEF
       
 WHEREFORE, the Plaintiff United States respectfully requests that this Honorable Court enter the Order submitted with this Ex Parte Application.
       
      Respectfully submitted,
       
       
      (US ATTORNEY)
United States Attorney
       
      (AUSA)
Assistant United States Attorney
(ADDRESS)
       
      Dated:
       
VERIFICATION
       
 I, (AUSA) an Assistant United States Attorney for the (JUDICIAL DISTRICT), declare that the foregoing Application is based upon information provided to me by agents of the Internal Revenue Service, Criminal Investigation, and that said information is, to the best of my knowledge and belief, true and accurate.
       
      _________________
Assistant US Attorney
       
Dated:    
       
VERIFICATION
       
 I, (SPECIAL AGENT NAME), a special agent for the Internal Revenue Service, Criminal Investigation; declare that the foregoing Application is based upon information gathered by me, and that said information is, to the best of my knowledge and belief, true and accurate.
       
      _________________
(SPECIAL AGENT NAME)
       
Dated:    

Exhibit 9.4.4-7 
Order Extending Delay of Notice and Order to Seal

UNITED STATES DISTRICT COURT
(JUDICIAL DISTRICT)
   
IN RE: ORDER TO DELAY NOTICE FOR
FINANCIAL PRIVACY ACT INFORMATION/
RECORDS: EXTENSION OF DELAY
   
ORDER EXTENDING DELAY OF NOTICE
AND
ORDER SEALING DOCUMENTS
   
 This matter has come before this Court pursuant to the Ex Parte Application of the Plaintiff United States requesting the entry of an order by this Court which: (1) directs that notice of the service of Formal Written Request prepared and or obtained in accordance with 12 USC §3401 et seq., by the Internal Revenue Service, Criminal Investigation, be delayed for an additional ninety (90) day period; (2) directs that notice of production of documents pursuant to each Formal Written Request be delayed for an additional ninety (90) day period; and (3) directs that all pleadings related to this matter remain sealed until further order of this Court.
   
 This Court, having read the Ex Parte Application, being familiar with this matter, and having found that the continuing investigation being conducted is within the lawful authority of the governmental authority seeking the information, finds that there does exist reason to believe that the records requested are relevant to a legitimate law enforcement inquiry, and that there exists reason to believe that notice of such document request and of the production of any records pursuant to it will likely result in the destruction of, or tampering with, evidence, in the removal or hiding of assets potentially subject to seizure and forfeiture, and/or will otherwise seriously jeopardize or impede the continuing investigation.
   
IT IS HEREBY ORDERED THAT service of the Formal Written Request for information be delayed for an additional period of ninety (90) days to wit, and that the delay of notice period be extended until (90 DAYS FROM DATE OF ORDER).
   
 IT IS FURTHER ORDERED THAT neither the financial institution(s) served with the original Formal Written Request, nor their officer, employees, and agents shall provide notice to any customer(s) whose records have been requested either of the service of the request or of the production of any such documents or information pursuant to that request for an additional period of ninety (90) days to wit, and that the delay of notice period is extended until (90 DAYS FROM DATE OF ORDER).
   
 IT IS FURTHER ORDERED THAT this Ex Parte Application and all related documents shall be sealed until the further order, of this Court, except for the service of this Order on the involved financial institution(s).
   
  ____________________
UNITED STATES MAGISTRATE JUDGE/DISTRICT JUDGE (NAME)
Entered:  

Exhibit 9.4.4-8 
Ex Parte Application for Nunc Pro Tunc Extension of Delay of Notice and Order Sealing Documents

UNITED STATES DISTRICT COURT
(JUDICIAL DISTRICT)
       
IN RE: ORDER TO DELAY NOTICE FOR
FINANCIAL PRIVACY ACT INFORMATION/
RECORDS: EXTENSION OF DELAY

MISC. NO.
       
EX PARTE APPLICATION FOR NUNC PRO TUNC
EXTENSION OF DELAY OF NOTICE AND
ORDER SEALING DOCUMENTS
       
 NOW COMES the UNITED STATES OF AMERICA, Plaintiff, (US ATTORNEY), United States Attorney, by (AUSA), Assistant United States Attorney and, in support of this Motion, states that:
       
 1. On (DATE OF ORIGINAL ORDER) the United States presented an Ex Parte Application and Affidavit, in support thereof, to the United States District Court for the ( JUDICIAL DISTRICT) seeking the entry of any order directing compliance by (FINANCIAL INSTITUTION) with a Formal Written Request issued pursuant to 12 USC §3401 et. seq.
       
 2. On (DATE), US Magistrate Judge/District Judge (NAME), having reviewed the Ex Parte Application and the Affidavit in support thereof, entered an order directing that the providing of notice to the customer of the financial institution would be delayed for a period of (90) days as provided by statute. 12 USC §3409(a)(1), (2), and (3)(c) and (e) provides for such delay where:
       
  (i) the investigation being conducted is within the lawful jurisdiction of the governmental authority seeking the financial records;
  (ii) there is reason to believe that the records being sought are relevant to a legitimate law enforcement inquiry, and
  (iii) there is reason to believe that such notice, if not delayed, will result in, (a) endangering life or physical safety of any person; (b) flight from prosecution; (c) the destruction or tampering with evidence; (d) intimidation of potential witnesses; or (e) otherwise seriously jeopardize an investigation or official proceeding or unduly delaying a trial or ongoing official proceeding.
       
 3. (USE THIS PARAGRAPH IF OTHER DELAYS WERE OBTAINED )
       
   On (DATE), US Magistrate Judge/District Judge, having reviewed an Ex Parte Application for Extension Of Delay of Notice and Order Sealing Documents, entered an Order Extending Delay Of Notice and Order To Seal, extending the delay of notice until (DATE).
       
 4. The criminal investigation being conducted by the Internal Revenue Service, Criminal Investigation is not complete at this time. Records and information will assist in the investigation of money laundering and other related offenses in the (JUDICIAL DISTRICT).
       
 5. As set forth above, the Right to Financial Privacy Act provides that the United States may seek a delay of notice of the issuance of the Formal Written Request for a period of ninety (90) days (12 USC §3409(b)).
       
 6. Based on the continuing nature of this investigation, the progress made to this point, the likelihood that further investigation will result in the identification of other persons involved in violations of federal currency and money laundering laws, the gathering of sufficient evidence and information to support a civil forfeiture action and/or criminal indictment, and on the fact that notice of the existence of this Formal Written Request would provide some disclosure of information contained in those affidavits and adversely affect the investigation, the United States requests that this Court nunc pro tunc extend the delay period for an additional ninety (90) days and continue to seal all documents related to this matter.
       
CONCLUSION AND RELIEF
       
 WHEREFORE, the plaintiff United States respectfully requests that this Honorable Court enter the Order submitted with this Ex Parte Application.
       
      Respectfully submitted,
       
      (US ATTORNEY)
United States Attorney
       
      (AUSA)
Assistant United States Attorney
(ADDRESS)
       
Dated:
       
VERIFICATION
       
 I, (AUSA), an Assistant United States Attorney for the ( JUDICIAL DISTRICT), declare that the foregoing Application is based upon information provided to me by agents of the Internal Revenue Service, Criminal Investigation and that said information is, to the best of my knowledge and belief, true and accurate.
       
      _________________
(AUSA)
       
Dated:    
       
VERIFICATION
       
 I, (SPECIAL AGENT), a Special Agent for the Internal Revenue Service, Criminal Investigation, declare that the foregoing Application is based upon information gathered by me or at my direction and that said information is, to the best of my knowledge and belief, true and accurate.
       
      _________________
(NAME)
       
Dated:    

Exhibit 9.4.4-9 
Notice to the Customer

  Department of the Treasury
Criminal Investigation Internal Revenue Service
  Washington, DC 20224
  (Date)
Name  
Address  
City, State, Zip Code  
   
   
Dear     :  
   
Records or information concerning your accounts and/or transactions, which are held by the financial institution named in the attached process or request, were supplied to the Internal Revenue Service pursuant to the service of the attached Formal Written Request(s) on (DATE). Notification was withheld pursuant to a determination by the (TITLE OF COURT SO ORDERING) under the Right to Financial Privacy Act of 1978, 12 USC §3401–§3422. The Internal Revenue Service requested that notice be withheld because issuance of such notice(s) may have impeded the investigation. The purpose of the investigation was to inquire into potential violations of _________ .
   
  Sincerely,
   
   
  (Name of SAC)
Special Agent in Charge Criminal Investigation
   
Attachment(s)  

Exhibit 9.4.4-10 
Official Request for Financial Records Related to Investigation of Terrorism

  Department of the Treasury
    Criminal Investigation Internal Revenue Service
  Washington, DC 20224
   
 
  (Date)
    Custodian of Records  
NAME OF FINANCIAL INSTITUTION  
    ADDRESS  
CITY, STATE ZIP  
       
IN RE: Official Request for Financial Records Related to the Investigation and Analysis of International Terrorism
       
Dear Custodian of Records:
       
  This serves as an official request by this agency to your financial institution for the production of the records described in the attachment to this letter. You must produce the records to Special Agent (NAME) at (LOCATION) by (DATE), or at such other place and time as you arrange with Special Agent (name)'s consent. You may reach Special Agent (NAME) at (TELEPHONE NO.).
       
    Please note that with the amendments enacted by the USA PATRIOT Act of 2001, Pub. L. No. 107–56, 115 Stat, 327 (2001), which was signed by the President on October 26, 2001, the Right to Financial Privacy Act, 12 USC §3401 et seq., no longer requires a subpoena or court order to obtain financial records in investigations related to international terrorism. The Right to Financial Privacy Act now provides that, with very limited exceptions, none of its provisions applies to a request from:
  a Government authority authorized to conduct investigations of, or intelligence or counterintelligence analysis related to, international terrorism for the purpose of conducting such investigations or analysis.
       
  The request contained in this letter for the documents described in the attachment falls within 12 USC §341(a)(1)(C). I certify, in accordance with 12 USC §3403(b) and §3414(a)(2), that in making this request this agency has complied with the applicable provision of the Right to Financial Privacy Act.
       
Please note also the Right to Financial Privacy Act, 12 USC §3414(a)(3), forbids your financial institution, and any officer, employee, or agent of your financial institution, from disclosing to anyone, including particularly a customer whose records are sought, that a government authority has sought or obtained access to a customer's financial records. Any such disclosure could jeopardize this important investigation.
       
Your financial institution may be entitled to reimbursement for certain expenses incurred in responding to this request for records, where the customer is an individual or a partnership of five or fewer individuals. See 12 C.F.R. pt.219. In order to obtain payment, you must submit an itemized bill or invoice to the following address:(ADDRESS). If you anticipate that the reimbursable cost of complying with this request will exceed $500, please contact Special Agent (NAME) before incurring such expenses. If you have any questions concerning this request, please contact Special Agent (NAME) at the telephone number provided above.
  Very truly yours,

(NAME)
Director, Field Operations
(ADDRESS)
       
Attachments: (x)  

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