9.4.4  Requests for Information

Manual Transmittal

July 08, 2011

Purpose

(1) This transmits revised IRM 9.4.4, Requests for Information.

Material Changes

(1) All references to Director, International (CI:OPS:I ) have been changed to Director, International Operations (CI:I) due to the creation of the International Operations office.

(2) All references to Fraud Detection Center (FDC) have been changed to Scheme Development Center (SDC).

(3) Subsection 9.4.4.4.1 has been revised to update the new international assistance procedures. These procedures were effective September 10, 2010, pursuant to interim guidance issued by the Director, International Operations, Criminal Investigation.

(4) Subsection 9.4.4.4.3 has been revised to update the new international assistance procedures. These procedures were effective September 10, 2010, pursuant to interim guidance issued by the Director, International Operations, Criminal Investigation.

Effect on Other Documents

This IRM supersedes IRM 9.4.4, dated December 10, 2007. This IRM also incorporates procedure(s) implemented by the Director, International Operations, guidance memorandum dated: September 10, 2010 [Subject: "International Assistance Procedures" ]. The IG date denotes the effective date of the procedural guidance.

Audience

CI

Effective Date

(07-08-2011)

Terry L. Stuart for Victor S.O. Song
Chief, Criminal Investigation

9.4.4.1  (12-10-2007)
Overview

  1. This section establishes special procedures for special agents to follow in requesting information. These procedures must be followed in administrative investigations, and should be followed whenever possible in grand jury investigations.

9.4.4.2  (12-10-2007)
Government Entities

  1. A number of government agencies have established special procedures for special agents to follow in requesting information and should be followed whenever possible in grand jury investigations.

9.4.4.2.1  (12-10-2007)
Internal Revenue Service Records

  1. The IRS has established special procedures for special agents to follow in requesting information from within the agency.

9.4.4.2.1.1  (12-10-2007)
Martinsburg Computing Center

  1. The Martinsburg Computing Center (MCC) maintains the master file that is a tax record of all known taxpayers. The master file is separated into several categories, some of which are the business master file (BMF), the individual master file (IMF), information return master file (IRMF), tax return data base (TRDB), residual master file (RMF), and the retention register.

  2. Information from both BMF and IMF is available on-line. This is accessed on the Integrated Data Retrieval System (IDRS) network via command codes BMFOL (business master file on-line) and IMFOL (individual master file on-line). In most situations, the availability of this information should eliminate the need for requesting a regular transcript of account.

  3. Information from both the IRMF and the TRDB is available on line.

    1. The IRMF is accessed through the IDRS network using command code IRPTR (information returns processing transcript). This provides the current tax year, after June 30 of each year, and five prior tax years information return data (e.g., W-2, 1099, Currency Transaction Record (CTR)) etc. It also contains information from passports and green cards.

    2. The TRDB is accessed through the IDRS network using the command code TRDBV. This is the system of record for storing electronic filing (ELF) returns beginning with tax year (TY) 1999.

    3. This information will provide the field the ability to research this information on-line whenever needed.

9.4.4.2.1.2  (12-10-2007)
The Business Master File

  1. The BMF maintained on magnetic tape is a tax record of business taxpayers required by law and regulations to have employer identification numbers (EIN) as identifying account numbers.

  2. The types of taxes processed to the BMF are limited to:

    1. Employment Taxes (Return Form 940)

    2. Withholding and Federal Insurance Contribution Act (FICA) Taxes (Return Form 941)

    3. Corporation Income Taxes (Return Form 1120)

    4. Excise Taxes (Return Form 720)

    5. Railroad Retirement Taxes (Return Form CT-1)

    6. Employment (Household) Taxes (Return Form 942)

    7. Employment (Agricultural) Taxes (Return Form 943)

    8. Corporation Income (Small Business) Taxes (Return Form 1120S)

    9. Fiduciary Income Taxes (Return Form 1041)

    10. Partnership Income Taxes (Return Form 1065)

    11. Foreign Corporation Income Tax Return (Return Form 1120F)

    12. Life Insurance Company Income Tax Return (Return Form 1120L)

    13. Mutual Insurance Company Income Tax Return (Return Form 1120M)

    14. Special Taxes (Return Form 11, 11B, 11C)

    15. Wagering Tax (Return Form 730)

    16. Estate Tax (Return Form 706)

    17. Highway Use Taxes (Return Form 2290)

    18. Gift Taxes (Return Form 709)

  3. In addition, tax returns of exempt organizations which have income from investments are processed on BMF.

9.4.4.2.1.3  (12-10-2007)
The Individual Master File

  1. The IMF is a magnetic tape record of all individual income tax filers, in social security number (SSN) sequence, and is maintained at the Martinsburg Computing Center. All tax data and related information pertaining to individual income taxpayers are posted to the IMF so that the file reflects a continuously updated and current record of each taxpayer’s account. All settlements with taxpayers are affected through computer processing of the IMF account and the data therein is used for accounting records, for issuance of refund checks, bills or notices, answering inquiries, classifying returns for audit, preparing reports and other matters concerned with the processing and enforcement activities of the IRS.

  2. The returns filed include Income Tax Forms 1040, 1040A, 1040EZ, 1040NR, 1040C, 1040SS, 1040PR, and Estimated Tax Returns 1040ES. Each taxpayer account has an entity module and one or more tax modules. The entity module contains data which describes the taxpayer as an entity and which applies to all records of the taxpayer. This entity module contains groups of data including name, address, etc. A tax module contains records of tax liability and accounting information pertaining to the income tax for one tax period. Each tax module contains groups of data including balance due amounts, refund checks sent, and other accounting information relating to a specific tax period.

9.4.4.2.1.4  (12-16-1998)
Retention Register

  1. The Retention Register contains all entity and tax modules removed from the master file. The basic criteria for removal of a tax module are:

    1. a zero module balance

    2. no freeze or unsettled conditions present

    3. no activity to the module for 27 months

9.4.4.2.1.5  (07-08-2011)
Transcripts Defined

  1. Transcript (computer generated) - A machine printout from the Martinsburg Computing Center that provides master file information on a particular taxpayer’s account.

  2. Transcript (manually prepared) - A typed transcript from a Scheme Development Center (SDC) of a taxpayer’s account that is extracted from microfilm or from the non-master file section of the IRS campus and maintains manual records related to controlled situations.

9.4.4.2.1.6  (07-08-2011)
IRS Campus Records

  1. There are 10 IRS campuses located across the country. For processing years after 2003 there will be a continual decline in the campuses that will process IMF returns. The Cincinnati and Ogden campuses process BMF returns. An SDC is co-located at each IRS campus. When a current year tax return is needed, review of the transcript for the particular returns document locator number (DLN) will indicate where the return can be located.

  2. The SDC on the IRS campus will be the source of the court witness for criminal trials. The witness will testify on behalf of the Commissioner, in his/her role as the custodian of the records. The court witness coordinator at the SDC servicing the field office will be contacted to obtain the necessary information and certifications. If multiple centers are involved, this contact will be coordinated by the court witness coordinator for the requesting field office (see IRM 9.8.1, Scheme Development Center).

9.4.4.2.1.7  (07-08-2011)
Foreign Financial Transaction Forms

  1. Foreign financial transaction forms are filed at various IRS campuses. The following is a list of the available forms, the location where such forms are to be filed and information on requesting the forms:

    1. Form 926, Return by a US Transferor of Property to a Foreign Corporation. This form is used to report excise tax on transfer of property by a United States person to a foreign partnership, trust or estate, or corporation. This form is a non-master file return and may be filed at any IRS campus. Therefore, requests for this form should be forwarded to the IRS campus where the taxpayer’s income tax return is required to be filed.

    2. Form 5471, Information Return of US Persons with Respect to Certain Foreign Corporations. This form is used by officers, directors, or United States shareholders in making annual information returns for foreign personal holding companies. This form is a non-master file return and is only filed at the Philadelphia Campus. (Form 957, US Information Return by an Officer, Director, or US Shareholder of a Foreign Personal Holding Company was obsolete beginning with tax year 1983 and was replaced by Form 5471).

    3. Form 1040 NR, US Nonresident Alien Income Tax Return. This form is used by all nonresident alien individuals, whether or not engaged in a trade or business within the United States, who file a United States tax return. Also required for filing nonresident alien fiduciary (estate and trusts) returns. This form is a master file return, which is only filed at the Philadelphia Campus.

    4. Form 1042, Annual Withholding Tax Return for US Source Income of Foreign Persons (Under Chapter 3, Internal Revenue Code). This form is used by withholding agents to report tax withheld at source on certain income paid to nonresident alien individuals, foreign partnerships, or corporations not engaged in trade or business in the United States. This form is a non-master file return, which is only filed at the Philadelphia Campus.

    5. Form 1042-S, Foreign Person's US Source Income Subject to Withholding. This form is used by a withholding agent to report certain income paid to non-resident alien individuals, foreign partnerships or corporations addressed in foreign countries. This is a non-master file return that is only filed at the Philadelphia Campus. These returns reflect income and withholding and are similar to Form W-2 and would not normally be requested or researched unless a Form 1042 were filed.

    6. Form 1120-F, US Income Tax Return of a Foreign Corporation. This form is used by foreign corporations to report income. This is a master file return which is required to be filed at the Philadelphia Campus. There is no master file designation to differentiate between Forms 1120 and 1120F. This requires that the actual return be obtained such that it can be determined whether or not the form relates to a foreign corporation.

    7. Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. This form is used by a grantor of an inter vivos trust, a fiduciary of an estate in the instance of a testamentary trust, a transferer on or before the 90th day after the creation of any foreign trust by a United States person or the transfer of any money or property to a foreign trust by a United States person. This form is required to be filed at the Philadelphia Campus. When the Form 3520 is filed, it is held for future association with the beneficiary’s Form 1040. Requests should be made to the appropriate IRS campus where the beneficiary’s Form 1040 is filed. Forms 3520 that cannot be associated with Forms 1040 are non-master file items maintained in alpha sequence at the Philadelphia Campus.

    8. Form 3520-A, Annual Return of Foreign Trust With a US Owner. This form is used to report foreign trust operations. The processing and requisitioning of this form is the same as Form 3520, above.

    9. Form 4683, US Information Return on Foreign Banks, Securities, and Other Financial Accounts, and Foreign Trusts. This form was replaced by Form 90-22.1 for the 1977 tax year. Previously, the Form 4683 was attached to Form 1040/1120. The Form can be secured from the IRS campus where the taxpayer’s Forms 1040/1120 were filed.

    10. Form 5335, Income Subject to Withholding Under Chapter 3, Internal Revenue Code as Reported on Form 1042-S. This form is issued by the Philadelphia Campus based upon the filing of Forms 1042-S and is furnished to foreign countries.

    11. Form R 82, Claim to refund of Swiss tax. This form is required to be filed at the Philadelphia Campus.

  2. Except for Form 5335, it should be noted that the above mentioned forms can be requested in the normal requisition process via IDRS. When requesting any of the above forms, field offices should provide, to the extent possible, the taxpayer’s complete name, SSN/EIN, and address. If this identifying information is not available, the field offices should notify the SDC if entities with similar name controls or name variations should also be researched; i.e., John Doe Construction Company, Joe Doe & Sons Construction Company, or John Doe Construction Association.

  3. If there are any questions concerning the above procedures, field offices may write the Resident Agent in Charge (RAC) at the Philadelphia Campus, PO Box 6068, Philadelphia, PA 19114, or call (215) 516-2406.

9.4.4.2.2  (12-10-2007)
Social Security Administration

  1. Regulations under the Social Security Act authorize the Social Security Administration (SSA) to disclose information to any officer or employee of the Department of the Treasury lawfully charged with the administration of Titles II, VIII, or IX of the Social Security Act; the Federal Insurance Contributions Act; the Self-Employment Act; or the Federal Unemployment Tax Act; or any Federal income tax law, for the purpose of such administration only. The regulations expressly forbid the further disclosure of such information and/or its use for any purpose other than the administration of the employment and income tax laws.

  2. Form 2264, Request for Social Security Account Information, will be used when requesting the name and address of the latest reporting employer of a taxpayer from the records of the SSA.

  3. Requests for itemization of quarterly earnings, which identify employers and amounts of wages taxable under the FICA, may also be made to the SSA when such information is needed in the administration of employment and income tax laws. Requests of this type will be made by letter stating that the information is to be used for official purposes of an employment or income tax matter and shall identify the period or periods for which an itemization of quarterly earnings is requested.

  4. "IRS-CRIMINAL INVESTIGATION" will be labeled before the body of the letter and should be mailed directly to the Social Security Administration, Mail and Work Distribution Section, Lower Basement, Metrowest Bldg., 300 North Greene Street, Baltimore, MD 21201. All envelopes should be marked DO NOT OPEN IN MAILROOM.

  5. If the information is to be presented during legal proceedings, the SSA will be requested to certify the information. However, information so obtained should be used primarily as leads in conducting investigations, and only where such information cannot be documented from any other source should the special agent propose in his/her report that the SSA records be used as evidence in court.

  6. Special agents will not attempt to obtain information (except information concerning the payment of benefits) from SSA field establishments.

9.4.4.2.3  (12-10-2007)
Department of Labor

  1. The Labor-Management Reporting and Disclosure Act requires various Labor-Management reports to be filed with the Department of Labor. Copies of these reports may be inspected at the Department of Labor's Office of Labor-Management in Washington, DC or at its area offices covering the geographic localities where the persons or organizations filing the reports have their principle places of business. These reports include:

    1. Every labor organization engaged in an industry affecting commerce must file an annual financial report with the Secretary of Labor on Form LM-2 or LM-3.

    2. A report (Form LM-10) from every employer who makes or agrees to make any payment or loan, including reimbursed expenses, to any labor organization, labor relations consultant, or any union officer or employee; and a report (Form LM-30) from every labor organization officer or employee who receives payments from an employer is also required.

    3. Every labor relations consultant is required to file an annual Agreement and Activities Report (Form LM-20) detailing the specific activities he/she is engaged in; and a Receipts and Disbursements Report (Form LM-21) showing receipts from all employers for labor relations advice or services and all disbursements by the consultant in connection with such activities. Legal fees received by an attorney in connection with labor relations, legal representation, litigation, or advice are excluded from these reporting requirements.

  2. The Welfare and Pension Disclosure Act directs that the administrator of an employee welfare or pension plan file with the Secretary of Labor a plan description (Form D-1) setting forth the plan benefits and other specified data. Plan administrators are also required to file an annual financial report (Form D-2) that indicates the amounts contributed by each employer and by the employees'; the amount of benefits paid; the number of employees covered; and includes a statement of assets; liabilities; receipts; and disbursements. Copies of reports filed under the Welfare and Pension Disclosure Act are available for inspection only at the Department of Labor in Washington, DC.

  3. Special agents are encouraged to search the Department of Labor Web page for the location of Department of Labor offices and services.

9.4.4.2.4  (07-08-2011)
State Department

  1. Requests for information from the Department of State will be made directly to the Director, International Operations (CI::I), who will submit it through official channels to the Department of State. Each request should include the individual’s name, date, place of birth, and, if known, SSN, passport number, and the date the passport was issued. A minimum of 30 days is needed to process all requests.

  2. Passport records available include a copy of the application submitted for a passport and an original photograph. In instances where an individual has formally renounced his/her United States citizenship, a certificate of loss of nationality can be requested.

  3. The Department of State does not maintain information regarding the individual’s points of travel to and from the United States. Expired passports are returned to the holder unless there are indications that the passport has been altered at the time a new passport is issued.

9.4.4.2.5  (12-10-2007)
Securities and Exchange Commission

  1. The Securities and Exchange Commission (SEC) has established special procedures for special agents to follow in requesting information. These procedures must be followed in administrative investigations and should be followed whenever possible in grand jury investigations.

  2. Special agents are encouraged to search the SEC Web site where SEC information is immediately available. Among others, the following can be found on the Web page:

    1. SEC Contacts

    2. Filings and Forms (EDGAR search)

    3. Investor information

    4. News and Public Statements

    5. SEC Divisions

9.4.4.2.5.1  (12-10-2007)
Securities and Exchange Commission Files

  1. List of Broker-Dealers. This file contains identification of all broker-dealers (present and past) who at any time registered with the Commission. Such information includes the name and mailing address of each person or entity, the type of organization, and the effective registration date. An application and background file is available for each entity. Also included is a detailed disciplinary activity or criminal history record if such information is applicable to the entity.

  2. Registration Information on Investment Advisors and Companies. This file contains similar information on all investment advisors, whether individuals or other entities.

  3. Information from the SEC may be obtained by telephone from the Office of the Assistant Administrator (Enforcement) and the Office of the Assistant Administrator (Regulation) at the appropriate SEC Regional Office. In SEC terminology the requester should specifically ask for SEC records and a "CRD" printout. The CRD is the acronym for the Central Registration Depository of the National Association of Security Dealers (NASD). The NASD is another potential source of information. See the FINRA Web site (created in 2007 with consolidated NASD and NYSE information).

  4. These files may also contain investigatory or enforcement information not available to the public but available to an identified Federal law enforcement officer for law enforcement purposes. Enforcement or investigative files may contain:

    1. corporate documents

    2. documents from third-party sources

    3. witness statements

    4. other appropriate investigatory material

  5. To obtain such information (verbally) the special agent should telephone the nearest SEC regional office.

    Note:

    Since the SEC has both a Regulation Division and an Enforcement Division, and each has information which may not be available to the other, it is advisable to call both divisions in the SEC regional office.

  6. If a hard copy of "non-public" information is needed, an access request must be filed with SEC.

9.4.4.2.5.2  (12-10-2007)
Securities and Exchange Commission Publications

  1. The SEC News Digest contains daily summaries of civil, criminal, and administrative actions initiated by the Enforcement Division, as well as other items of interest to the securities industry. The SEC Weekly Docket is a weekly summary of items that appeared in the daily Digests. The News Digests are found under the News and Public Statements on the SEC Web site.

  2. Quarterly SEC Securities Violations Bulletin lists all enforcement actions completed by the Commission for the preceding quarter. These include identification of all civil, criminal, and administrative proceedings such as suspension or revocation of registrations, cease and desist orders, indictments, convictions, and imposition of sentences. This publication is available by subscription for a fee. Information can be obtained from SEC Publications.

9.4.4.2.5.3  (12-10-2007)
Securities Information Center

  1. The Securities Information Center (SIC) is operated under contract with the SEC. All banks, brokerage houses, etc., that receive bad securities are required to report this information to the SIC. They are also required to run a check with the SIC if they receive $10,000 or more in securities.

9.4.4.2.5.4  (12-10-2007)
Other Information Available from Securities and Exchange Commission Regional Offices

  1. Other information available from the SEC's regional offices includes the following corporate filings:

    1. Form 10-Q, Quarterly corporate financial report.

    2. Form 10-K, Annual corporate financial report.

    3. Form 8-K, Monthly corporate report made upon the occurrence of various key events such as: change in control of registrant; change in registrant’s certifying accountant; and other materially important events.

    4. Form 8, Form used to amend other corporate filings.

    5. Form 13(d), Filed by stockholders who hold five percent or more interest. It should identify acquisition, show where money came from and how ownership interest changed.

9.4.4.2.6  (12-10-2007)
Department of Transportation

  1. The Department of Transportation (DOT) agencies and their respective authority is available on the DOT Web site.

  2. If it is necessary for a special agent to have access to information or review the DOT files, a request for such information should be forwarded from the Supervisory Special Agent (SSA) to the appropriate DOT administrator.

9.4.4.2.6.1  (12-10-2007)
Federal Aviation Administration

  1. The Federal Aviation Administration (FAA) maintains detailed and comprehensive records covering nearly all aspects of the civilian aviation industry. Among the files maintained are the Aircraft Register and the Airman Directory. Information includes, but is not limited to, records pertaining to pilots, navigators, crew members, repairmen, flight instructors, control tower operators, parachute riggers (i.e., virtually any licensed individual connected with the industry). Aircraft records include such diverse information as tail numbers, airworthiness certifications, physical modifications, current and previous owners, and lienholders. Preliminary or general inquiries regarding FAA data may be made to the Investigation Branch, Law Enforcement Liaison at (405) 954-3784. Listed below is the information most generally utilized.

  2. The following information is available on aircraft and is accessible by name of owner or serial number, also commonly known as the " N" number. Requests for information by name of owner should include the individual’s SSN and date of birth:

    1. current registered owner

    2. address of registered owner

    3. last date of registration

    4. date last sold

    5. previous owner

    6. serial number

    7. make and model

    8. mortgage information

    9. modifications to the aircraft

    10. total history of the aircraft

    Note:

    The FAA file may also include the bill of sale, transfer agreement, chattel mortgage and airworthiness information.

  3. The following information is available on licensed pilots and can be accessed by name and date of birth, SSN or certificate number. (Files can be flagged so that any activity on the file will be reported to the requesting agency; however, such requests must be in writing):

    1. SSN.

    2. Date and place of birth.

    3. Physical description.

    4. Last known address, date address received and source of the address.

    5. Types of ratings and levels.

    6. Certificate number and date issued.

    7. Information from medical records.

      Note:

      Medical form; occupation; employer; military service number; accident information (within last two years); medical history; traffic and other convictions; class of medical examination.

    8. Additional documents that may be contained in the file are the Temporary Airman Certificate, application for Airman Certificate, written test report, notice of Disapproval of Application and Airman Records Notice.

  4. Information can be obtained from the FAA as follows:

    1. For requests requiring no written response or documentation, a telephone request may be made to the Investigations Branch, Law Enforcement Liaison at (405) 954-3784 (24 hours).

    2. For written or certified responses, or requests requiring detailed research, written requests should be sent to the Federal Aviation Administration, Civil Aviation Security Division AMC-730, PO Box 25082, Oklahoma City, OK 73125-4937.

  5. The following public information and/or listings are available on microfiche pursuant to a written request to the Office of Information Services, Application Systems Division AMI-200, PO Box 25082, Oklahoma City, OK 73125-4937, Attention: Airman and Aircraft Team Manager.

    1. United States Civil Aircraft Register by Number

    2. Alphabetical Listing of Aircraft Registrants

    3. State and County List of Aircraft Registrants

    4. Aircraft Manufacturer and Model List

    5. United States Civil Aircraft Register by Serial Number

    6. Aircraft Reference File in Make/Model Series

    7. Engine Reference File

  6. The Aircraft Registration Master File and Airman Directory is available on magnetic tape and can be obtained from Aerodata, 260 Bellevue Drive, Boulder, CO 80302. This information is furnished without charge to government agencies but tapes must be provided. Further details regarding available information, tape specifications, and data fields may be obtained by contacting Aerodata at the above-stated telephone number.

  7. Some aircraft information is also available from the El Paso Intelligence Center.

9.4.4.2.7  (12-10-2007)
Department of the Treasury

  1. Information regarding the agencies of the Department of the Treasury and each agency's respective authority is available on the Treasury Web site at http://treasury.gov.

9.4.4.2.7.1  (12-10-2007)
Comptroller of Currency (Bank Examiners’ Reports)

  1. National bank examinations determine a bank's financial position and evaluates its assets. Bank examiners’ reports contain information about a bank's records, loans, and operations. If a special agent needs information contained in a bank examiner’s report, the request will be submitted through channels to the Chief, CI, ATTN: Director, Operations Policy and Support (CI:OPS). The request should set forth the subject’s name and address, the information desired, the reason it is needed, and the intended use. Headquarters will transmit the request to the Comptroller of the Currency.

9.4.4.2.7.2  (12-10-2007)
Financial Management Services

  1. The Financial Management Service (FMS) receives and disburses all public monies, maintains government accounts, and prepares daily and monthly reports on the status of government finances with the exception of the US Postal Service and the disbursing offices of the military services. The Financial Management Service maintains copies of paid vouchers and check listings, direct deposit listings, or other records which identify each check issued for goods or services. In addition, the Regional Disbursing Officers, Bureau of Accounts, US Treasury, microfilm all checks prior to issuance. All canceled US government checks, from whatever source issued, are processed by the Office of the Treasurer of the United States.

9.4.4.2.7.3  (07-08-2011)
Refund Checks

  1. The field office requesting a photocopy of a refund check should contact the RAC of the SDC which services the requesting field office. The request should include the name of payee, the payee’s SSN or EIN, the period and type of tax, and the amount of the check. Original US Treasury checks may be obtained if needed for handwriting or forensic analysis. The special agent will contact the nearest US Secret Service (USSS) field office or resident agent and complete USSS Form (SSF) 1600. If the check is being considered for use in a trial or a procedure requiring certification, the request for certification should be included in the request.

9.4.4.2.7.4  (12-10-2007)
United States Treasury Checks Issued for United States Government Agencies

  1. Photocopies of US Treasury checks have to be obtained by initiating a request through the US government agency which authorized the check.

  2. Original US Treasury checks may be obtained if needed for handwriting or forensic analysis. The special agent should contact the nearest USSS field office or resident agent and complete USSS Form (SSF) 1600.

  3. The original check(s) will be forwarded to the requesting special agent through the appropriate USSS field office or resident agency. When the original check is no longer needed, it should be returned to the USSS, Washington Field Office (Forgery Operations), 1800 G Street, NW, Washington, DC 20223.

9.4.4.2.7.5  (12-10-2007)
Bureau of the Public Debt

  1. Records of any US Savings Bonds that have been purchased and redeemed should be addressed to:

    1. Bureau of the Public Debt, Division of Customer Assistance, PO Box 7015, Parkersburg, WV 26106 (for Treasury Direct US Savings Bonds Series EE and I)

    2. Bureau of the Public Debt, Division of Customer Assistance, PO Box 7012, Parkersburg, WV 26106 (for Paper Savings Bonds Series EE and I)

    3. Bureau of the Public Debt, Division of Customer Assistance, PO Box 2186, Parkersburg, WV 2610 (for Series HH/H)

  2. The request should contain the following information:

    1. complete name

    2. all addresses, including street and number, city and state, which may be shown on the inscription on the bonds, along with the number of years the subject lived at each address

    3. subject’s SSN

    4. years in which the bonds may have been issued

    5. series of bonds which may have been purchased

9.4.4.2.7.6  (12-10-2007)
Mutilated Currency Reports

  1. The Office of Currency Standards, Bureau of Engraving and Printing, will notify the Special Agent in Charge (SAC) when a person presents $5,000 or more of mutilated currency for redemption. The Director, CI:OPS will immediately refer the information to the SAC in the field office in which the person requesting the currency redemption resides. The Office of Currency Standards will withhold payment in such instances for a period of 30 days from date of notification so that the IRS can determine whether further withholding of payment is desired.

  2. A mutilated currency report will be screened to determine whether preliminary inquiries should be undertaken by the special agent or whether the information should be forwarded to the appropriate exam or collection functions within the other operating divisions. Care should be taken that the collection function is informed of the report immediately upon its receipt so that they may exercise any right of offset for outstanding assessment against the taxpayer involved. The SDC and/or the Martinsburg Computer Center should be notified if a valid SSN is available.

  3. It is not contemplated that CI will request the Office of Currency Standards to withhold payment of mutilated currency beyond the original 30-day period except in rare or unusual instances. Such instances will generally involve a jeopardy assessment situation where time is an element. Where it is determined that such an unusual situation exists, the SAC with the concurrence of the Director, Field Operations, will notify the Director, CI:OPS immediately so that the Office of Currency Standards may be advised accordingly. If at the time of screening there is no apparent CI or civil potential in the matter, it may be closed to file without further action or disposed of as would any information item. No report needs to be submitted to the Director, CI:OPS if it is determined that payment should not be withheld.

  4. When a special agent has information which indicates that a taxpayer has presented mutilated currency for redemption in an amount less than $5,000, the special agent should prepare a request for the Office of Currency Standards to search their files. The request will be in the name of the SAC and mailed directly to:

    Department of the Treasury Bureau of Engraving and Printing OCS, Room 344, BEPA PO Box 37048, Washington, DC 20013.

  5. The request should contain the following information if it is available:

    1. subject's name and full address

    2. amount of the redemption

    3. approximate date the currency was presented for redemption

    4. name of the bank where the currency was presented for redemption

9.4.4.2.7.7  (12-10-2007)
Financial Crimes Enforcement Network

  1. The Financial Crimes Enforcement Network (FinCEN) is a multi-agency, multi-source intelligence network. Established in April 1990, pursuant to an order of the Secretary of the Treasury, FinCEN was designed to support Federal, state and local law enforcement agencies in the detection and investigation of narcotics and non-narcotics money laundering, as well as other financial crimes.

  2. On October 24, 2001, Section 361 of the USA Patriot Act (H.R.3162) established FinCEN as a Bureau in the Department of Treasury. FinCEN serves and exchanges information with virtually every class of law enforcement, regulatory and intelligence organization. FinCEN was not created to replace traditional methods of uncovering criminal activity such as the use of informants, surveillance, etc., but was created to supplement those efforts by serving as a central source of financial information and intelligence. FinCEN's unique staffing both reflects and sustains its mission. IRS-CI currently has one special agent assigned as a liaison to FinCEN whose job is to assist CI personnel with their investigations.

  3. The mission of FinCEN is to safeguard the financial system from the abuses of financial crime, including terrorist financing, money laundering, and other illicit activity. This mission is achieved by:

    1. Administering the Bank Secrecy Act

    2. Supporting law enforcement, intelligence, and regulatory agencies through sharing and analysis of financial intelligence

    3. Building global cooperation with our counterpart financial intelligence units

    4. Networking people, ideas, and information

  4. Requests for investigative assistance from FinCEN fall into three broad categories:

    1. Research and analytical support

    2. Financial Intelligence Unit assistance

    3. Sharing of information with financial institutions under the USA Patriot Act Section 314(a)

  5. The CI Liaison to FinCEN can provide additional information regarding exactly what assistance is available from FinCEN.

  6. FinCEN has access to databases in three categories: Bank Secrecy Act (currently contained in CBRS), law enforcement, and commercial. FinCEN will conduct searches of the databases upon request from Federal, state and local agencies. FinCEN will not conduct research on databases to which the requesting agency already has access.

  7. FinCEN will provide analytical assistance in major investigations where they can add value to the investigation.

  8. When assistance from FinCEN is requested, they will attempt to network the requesting agent with other agencies who may also have an interest in the same subject. If the subject of a request is identified as part of an active or closed investigation by another agency, FinCEN will contact both agencies for approval to network. Upon approval form both agencies, FinCEN will provide agency information. Both agencies must agree to network before either agency is identified.

  9. The FinCEN Request For Research can be found on document manager by searching for "FinCEN."

  10. FinCEN is designated as a Financial Intelligence Unit (FIU) and is part of the Egmont Group of FIUs. The Egmont group is a global association of operational units working bilaterally. The Egmont Group is an international network of 94 countries that have implemented national centers to collect information on suspicious or unusual financial activity from the financial industry, to analyze the data, and to make it available to appropriate national authorities and other FIUs for use in combating terrorist funding and other financial crime.

  11. Requests for information from FIUs can be made through FinCEN. The information provided by an FIU varies by country but could include public, law enforcement and financial information. The information provided by an FIU can only be used for lead purposes. If the agent wants to use the information in court proceedings, the FIU request must be followed by a Mutual Legal Assistance Treaty (MLAT) request.

  12. The FIU request can be found on document manager by searching for "FinCEN" . The request should be forwarded to the CI Liaison to FinCEN for processing.

  13. Section 314(a) of the USA Patriot Act of 2001 (P.L.107-56), required the Secretary of the Treasury to adopt regulations to encourage regulatory authorities and law enforcement authorities to share with financial institutions information regarding individuals, entities, and organizations engaged in or reasonably suspected, based on credible evidence, of engaging in terrorist acts or money laundering activities.

  14. This regulation enables Federal law enforcement agencies, through FinCEN, to reach out to 41,331 points of contact at more than 25,000 financial institutions in an effort to locate accounts and transactions belonging to persons who may be involved in terrorism or money laundering.

  15. FinCEN receives requests from Federal law enforcement agencies and, after review, transmits those requests to designated contacts within financial institutions across the country once every two weeks. The requests contain subject and business names, addresses, and as much identifying data as possible to assist the financial industry in searching their records. The financial institutions are then required to query their records for data matches, including accounts maintained by the named subject during the preceding 12 months and transactions conduced within the last 6 months. Financial institutions have 2 weeks from the transmission date of the request to respond to a 314(a) Subject Information form. The form requires a financial institution to place only a "X" next to that particular named subject if a match was found, and to provide point-of-contact information. If the search does not uncover any matching of accounts or transactions, the financial institution is instructed not to reply to the 314(a) request.

  16. The 314(a) request should only be used in terrorism or significant money laundering investigations. The requesting agency must certify that all traditional means of investigation have been exhausted before submitting a 314(a) request. Because of the sensitivity of this tool, the approval of the SAC is required before any such request can be made.

  17. The information provided by the financial institution is lead information only and must be followed by a subpoena or other legal process.

  18. The USA Patriot Act 314(a) request can be found on document manager by searching for "FinCEN" . The request requires two documents, a Certification form and a Subject Information form. The request should be forwarded to the CI Liaison for processing.

9.4.4.2.8  (12-10-2007)
Department of Homeland Security

  1. The Department of Homeland Security (DHS) information is available on the DHS Web site.

9.4.4.2.8.1  (12-10-2007)
Customs and Border Protection

  1. The US Customs and Border Protection (CBP) consists of the following enforcement agencies:

    1. Border Patrol – uniformed border enforcement arm of DHS

    2. Bureau of Immigration and Customs Enforcement (ICE) – investigative arms of the former US Customs Service, Immigration and Naturalization Service and Federal Protective Service

  2. The CBP has authorized Directors at Headquarters (HQ) Ports to furnish IRS officials with information from CBP records, such as owners’ declarations, manifests and other documents relating to the importation of taxable articles. The CBP officials are instructed to immediately forward to Customs for consideration all IRS requests for information not covered by prior authorizations. Information obtained from CBP will be treated as being of a confidential nature.

  3. Any person who physically transports, mails, ships, or causes to be transported, currency or other monetary instruments of more than $10,000 at any one time, from or into the United States, shall file a report, FinCEN Form 105 (formerly US Customs Form 4790), Currency or Monetary Instruments Report (CMIR).

  4. Any person who receives in the US currency or monetary instruments of more than $10,000 at any one time, from outside of the United States, and where a report has not been filed under 31 USC §103.23(a), shall file a Form 105, Report of International Transportation of Currency or Monetary Instrument.

9.4.4.2.8.2  (12-10-2007)
United States Citizenship and Immigration Services

  1. The United States of Citizenship and Immigration Service (USCIS) administers immigrant and non-immigrant sponsorship; adjustment of status; work authorization and other permits; naturalization of qualified applicants for United States citizenship; and asylum or refugee processing. Immigration enforcement, which is the responsibility of the Directorate of Border and Transportation Security, includes preventing aliens from entering the country unlawfully, detecting and removing those who are living in the United States unlawfully, and preventing terrorists and other criminal aliens from entering or residing in the United States.

  2. The agency's records include:

    1. names and other information concerning immigrants and aliens

    2. lists of passengers and crews on vessels from foreign ports

    3. passenger manifests and declarations-ship, date, and point of entry required

    4. names of witnesses to naturalization proceedings and people who know the suspect

    5. deportation proceedings

    6. financial statements of aliens and persons sponsoring their entry

9.4.4.2.8.3  (12-10-2007)
United States Coast Guard

  1. The US Coast Guard retains records of persons serving on US ships in any capacity, including records of vessels equipped with permanently installed motors or of vessels over 16 feet equipped with detachable motors.

9.4.4.2.8.4  (12-10-2007)
Secret Service Records

  1. The US Secret Service records include records pertaining to counterfeit and forgery investigations, and records pertaining to anonymous letters and background files on persons who write "crank" letters.

9.4.4.2.8.5  (12-10-2007)
Treasury Enforcement and Communication System

  1. Treasury Enforcement and Communication System (TECS) is a computerized information system designed to identify individuals and businesses suspected of or involved in violations of Federal law. The TECS provides access to the Federal Bureau of Investigation (FBI), National Crime Information Center (NCIC), and the National Law Enforcement Telecommunication Systems (NLETS) with the capability of communicating directly with state and local enforcement agencies. The NLETS provides direct access to state motor vehicle departments.

  2. To access TECS, the user must request access through his/her SSA. The System Control Officer (SCO) in their field office will then establish a User Profile Record on TECS. The user will be required to take an on-line Security/Privacy Awareness Course and a NCIC test. Instructions will be provided by the user's SCO. The user must retake these tests every two years for recertification.

9.4.4.2.8.5.1  (07-08-2011)
Requesting TECS Information

  1. The TECS inquiries can be made from the field office that has TECS capabilities. Inquiries can only be made by those CI employees having access to the system and should be made on a need-to-know basis only.

  2. In instances of an equipment failure at a field office, requests to the RAC, at the SDC, for TECS queries may be made by memorandum, by use of Form 5523 TECS Query Request, by fax, or by telephone. The RAC, at the SDC, will not release TECS information requested by telephone until he/she is satisfied as to the identity of the caller (such as telephone call back).

9.4.4.2.8.5.2  (12-10-2007)
Witnesses to Testify Regarding Filings of Currency Banking Retrieval System Forms

  1. Requests for witnesses to testify as to the filing of CTRs, CTRs by Casinos, Report of Foreign Bank & Financial Accounts (FBARs), and Forms 8300 should be made to the IRS Detroit Computing Center, Attn: CI Representative, 985 Michigan Ave., Detroit, MI 48226.

  2. All CTRs, CTRs by Casinos, FBARs, and Forms 8300 are processed by the Detroit Computing Center and are indexed on the Currency & Banking Reporting System (CBRS) and, with the exception of Forms 8300, are indexed in TECS. Currency & Banking Retrieval System and TECS should be queried to determine if CTRs, CTRs by Casinos, FBARs, and Forms 8300 were filed for reportable transactions. However, access to Forms 8300 is bound by 26 USC §6103 rules of nondisclosure.

    Note:

    There is a dual filing requirement for Form 8300 under 26 USC §6050I and 31 USC §5331. Disclosure provisions after January 1, 2002, follow the type of investigation being conducted, Title 31 or Title 26 (see IRM 9.3.1, Disclosure.)

9.4.4.2.9  (12-10-2007)
Department of Justice

  1. The Department of Justice (DOJ) information is available on the DOJ Web site.

9.4.4.2.9.1  (12-10-2007)
Bureau of Alcohol, Tobacco, Firearms, & Explosive Records

  1. Bureau of Alcohol, Tobacco, Firearms (ATF) records which may be of interest to CI are:

    1. records of distillers, brewers, and persons or firms who manufacture or handle alcohol as a sideline or main product

    2. record of inventory of retail liquor dealers and names of suppliers, as well as amounts of liquor purchased by brand

    3. names and records of known bootleggers

    4. reports of investigations

    5. records of firearms registration (alphabetical and numerical)

      Note:

      Requests for firearm trace histories and intelligence information should be made to the nearest local ATF Office.

  2. The ATF should be requested to trace the history of all firearms which may have been accidentally or criminally misused and which come to the attention of CI either during or subsequent to an investigation. A detailed trace history on each firearm requested and any intelligence information that may be of benefit to CI will be made available by the ATF training center upon request.

9.4.4.2.9.2  (12-10-2007)
Federal Bureau of Investigation Records

  1. Federal Bureau of Investigation (FBI) records include:

    1. criminal records and fingerprints

    2. national stolen property index-government property stolen, including military property

    3. nonrestricted information pertaining to criminal offenses

    4. national fraudulent check index

    5. anonymous letter index

9.4.4.2.9.3  (12-10-2007)
Drug Enforcement Administration Records

  1. Drug Enforcement Administration (DEA) records include information on licensed handlers of narcotics and also criminal records of users, pushers, and suppliers of narcotics.

9.4.4.2.9.4  (12-10-2007)
El Paso Intelligence Center

  1. The El Paso Intelligence Center (EPIC) is an agency of DEA. It is a multi-agency operation that collects, processes and disseminates information in support of field investigations. Participating agencies include the Drug Enforcement Administration; IRS-CI; US Immigration and Customs Enforcement; US Customs and Border Protection; United States Coast Guard; FBI; US Marshals Service; Bureau of Alcohol, Tobacco, Firearms; FAA; Transportation Security Administration; US Secret Service; Department of Interior; Department of Defense; National Security Agency; Texas Army National Guard; Texas Department of Public Safety; and the Federal Highway Administration. In addition, EPIC has signed agreements with state and local agencies in all 50 states.

  2. The mission of EPIC is to disseminate intelligence on illicit drug and alien movements and the criminal organizations of those responsible for such illegal activities. Watch officers process requests by accessing law enforcement systems and a number of commercial databases.

  3. Watch officers have 24/7 access to agency records for conducting inquiries on persons, vehicles, aircraft, vessels, businesses, addresses, and telephone numbers. Inquiries are normally handled by telephone or facsimile. The following are examples of information EPIC is able to provide:

    1. subjects of record in Narcotics & Dangerous Drugs Information System (NADDIS), Treasury Enforcement Communication System (TECS), US Bureau of Prisons Federal Prisoner Database (SENTRY), Citizenship and Immigration Services (CIS), EPIC Seizure System (ESS), Federal Aviation Administration (FAA),

    2. vehicle or person entering the United States through a port of entry within the last 20 years, as well as the port of entry

    3. private aircraft inspected on entering United States, as well as where, when, and occupants

    4. person inspected on entering the United States aboard a commercial aircraft or commercial vessel, as well as where and when

    5. aircraft flight plan originating or terminating in the United States, as well as movement

    6. vessel sighted or boarded, as well as activities or registration

    7. legal or illegal aliens

    8. persons previously incarcerated in Federal prisons

    9. persons previously holding fraudulent birth or citizenship identities

  4. The Research and Analysis section includes Domestic/Asset Forfeiture, Alien Smuggling, Trend Analysis, and Southwest Border Units. Augmenting the "Watch" capabilities, EPIC provides analyses of drug movement, events, trends and patterns, and research on criminal organizations.

  5. All EPIC inquiries should include:

    1. requesting special agent’s name and phone number

    2. synopsis of investigation

    3. all available identifying information

  6. Other EPIC contacts include:

    1. EPIC toll-free number -- 1-888-873-3742; 1-888-USE-EPIC

    2. Watch Operations Section Inquiries and Lookouts -- 1-800-351-6047; State and Local Liaison Unit --1-800-927-0468

    3. Research and Analyst Section Operation Jetway --1-800-487-0472

    4. Commercial General Watch -- (915) 760-2200
      Maritime Watch -- (915) 760-2240
      Air Watch -- (915) 760-2227
      Research & Analysis -- (915) 760-2301
      Fraudulent Documents -- (915) 760-2200
      Alien Intelligence -- (915) 760-2366
      State & Local Liaison -- (915) 760-2490
      Communications Center, Voice -- (915) 760-2103; Fax -- (915) 760-2102; Secure Fax -- (915) 760-2538

    5. Clan Lab Help Desk -- 1-888- 873-3742 Option #7; or (915) 760-2148

    6. HIDTA/CLSS -- (915) 760-2724

    7. Teletype -Nlets - Txdea08S0_ TECS II - EPIC Just - Jepic Autodin - Rueabne EPIC El Paso TX

  7. Other major systems which may be accessed through the " Watch" include DEA’s NADDIS, the Bureau of Prisons " Sentry" System (which covers subjects who have been incarcerated in the Federal prison system at anytime since 1980), and the Immigration and Customs Enforcement's Integrated Combined Systems (ICS). The ICE systems include:

    1. Index of various schemes involving fraudulent documents and false claims to US citizenship

    2. Central Index System (CIS)

    3. Non-Immigrant Info System (NIIS)

    4. Student School System (STSC)

  8. Inquiries of EPIC should be directed to the "Watch" at (915) 760-2200. The "Watch" will be provided with the special agent’s title, name and agency. In order to protect the integrity of EPIC information, IRS provides EPIC an alphabetical listing of special agents, updated every three months. The requesting special agent’s name must appear on this list before EPIC will respond to the inquiry. No more than four inquiries (names, aircraft, vessels, or combinations thereof) should be directed to the "Watch" at one time. Special agents with voluminous requests should call the IRS Representative at (915) 760-2000, if the request is urgent, or submit the request in writing to the IRS Representative at the following address: El Paso Intelligence Center; Bldg. 11339; SSG Sims Street; El Paso, TX, 79908-8098; Attn.: IRS Representative (915) 760-2025; (915) 760-2513 (fax).

    Note:

    Information requests are limited to narcotics-related investigations.

  9. All inquiries of EPIC should include:

    1. requesting agent’s name and FTS or commercial phone number

    2. a synopsis of the investigation

    3. if the request is for information on an individual, the request should contain all available identifying information

9.4.4.2.10  (12-10-2007)
US Postal Service

  1. The US Postal Service (USPS) information is available on their Web site.

9.4.4.2.10.1  (12-10-2007)
Postal Service Records

  1. For updated Postal Tracer information please refer to IRM 5.1.18, Locating Tax Payers.

9.4.4.2.10.2  (12-10-2007)
Postal Money Orders

  1. To obtain information or photostats of postal money orders, where either the IRS or the Department of the Treasury is the payee or purchaser, the request will be addressed directly to Money Order Division, Postal Computing Center, PO Box 14965, St. Louis, Missouri, 63182 and will bear the signature of the SAC. Requests for copies of postal money orders which were purchased by and payable to any other entities must be made through the local US Postal Inspection Service office, and must bear the signature of the SAC.

9.4.4.2.11  (12-10-2007)
Department of Defense

  1. Department of Defense (DOD) data concerning the pay, dependents, allotment accounts, soldier’s deposits, withholding statements (Forms W-2), and any other financial information relative to military personnel is available at one of the following offices, depending upon the branch of the Armed Forces to which the individual was or is presently attached:

    1. Army: United States Army Finance Center Indianapolis, 46249. Request to include: complete name and Army serial number.

    2. Air Force: Air Force Finance Center RPTP, Denver, Colorado 80279.

    3. Navy: Director, Bureau of Supplies and Accounts Department of the Navy; 13th and Euclid Streets Cleveland, Ohio 44115. Requests should be forwarded through normal channels to the Director, Field Operations for the area in which the respective finance center is located.

  2. Addresses of military personnel:

    1. Request for Address of Military Personnel, Form 2223 should be used to obtain from the records of the military services the current or last known address of a subject who is a member of, or who has been recently separated from, the Armed Forces.

    2. Data concerning the personal and medical history of former Armed Forces personnel are located at: Military Personnel Records Center, GSA, 9700 Page Boulevard, St. Louis, Missouri 63132.

    3. Records of contracts and all original vouchers covering payments made to persons and firms dealing with the US Air Force are retained at: US Air Force Accounting and Finance Center, AFO-Accounts and Mail Branch RPTP, Denver, Colorado 80279. Normally, requests for such information should be made by collateral to the Denver field office.

9.4.4.2.11.1  (12-10-2007)
Defense Investigative Service

  1. Defense Investigative Service (DIS) records include case files of individuals who have undergone investigation, both criminal and background, by the Army (Intelligence, CI, etc), Navy (Naval Criminal Investigative Service (NCIS), etc.), Air Force (Air Force Special Investigations Office (AFSIO), etc.) and the Department of Defense. Requests for information from DIS files should be forwarded to the Chief, CI, Attn.: CI:OPS.

9.4.4.2.12  (12-10-2007)
Department of Housing and Urban Development

  1. Department of Housing and Urban Development (HUD) information is available on the HUD Web site.

9.4.4.2.12.1  (12-10-2007)
Federal Housing Administration

  1. Federal Housing Administration (FHA) retains records of applicants’ complete financial information, including statements of net worth and earnings.

9.4.4.2.13  (12-10-2007)
Department of Veteran Affairs

  1. The Department of Veteran Affairs (VA) maintains records of loans, tuition payments, insurance payments and nonrestrictive medical data related to disability pensions. This information, may be obtained by direct mail request to the appropriate regional office. All requests will include a statement covering the need and intended use of the information. The veteran should be clearly identified and, if available, his/her following information should also be provided: VA claim number, date of birth, branch of service, and dates of enlistment and discharge.


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