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.

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.

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

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.

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

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

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.

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.

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

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

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.

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.

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).

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:

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 tax- payer’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., Boxer Construction Company, Boxer & Family Construction Company, or Boxer Construction Association.

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.

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.

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

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).

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:

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

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

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.

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.

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.

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

The Federal Aviation Administration (FAA) maintains detailed and comprehensive records covering nearly all aspects of the civilian aviation industry. Among the files maintained at the FAA’s Mike Monroney Aeronautical Center (MMAC) are airman and aircraft data managed by the Civil Aviation Registry, information maintained by the Civil Aerospace Medical Institute (CAMI), and the Office of Security and Hazardous Material Safety.
Inquiries regarding FAA data should be made to the Office of Security and Hazardous Material Safety’s, Law Enforcement Assistance Unit (LEAU). The LEAU can also flag both airman, aircraft, and medical files to ensure activity on the file is reported to the requesting agency. Such requests must be in writing as specified later in this section Information can only be released in support of an official investigation by the requesting agency.
Listed below is a description of information routinely requested:

Aircraft records include such diverse information as tail numbers, airworthiness certifications, physical modifications, current and previous owners, and lienholders. The following information is available and accessible by owner name or the registration number of the aircraft, commonly known as the N#:

Airman 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). The following information is available for FAA certificated pilots:

Information maintained by CAMI includes the Application for Airman Medical, FAA Form 8500-8 which lists data such as:

Accident, incident information and enforcement history regarding airman and aircraft may also be obtained from the LEAU agent. As stated in the initial paragraphs, all the above information can be obtained from the FAA’s Law Enforcement Assistance Unit via the following methods:

Public information, pertaining to aircraft, is available on the FAA Aircraft Registry’s webpage at: https://registry.faa.gov/microfiche/. This site contains the following information and allows users to generate various reports:

Public information for airmen is available on the FAA Airmen Certification Branch webpage at: https://www.faa.gov/licenses_certificates/airmen_certification/ where users can:

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.

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.

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.

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

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.

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.

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

The request should contain the following information:

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.

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.

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.

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:

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

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.

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.

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:

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

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

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.

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

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.

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

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.

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.

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.

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.

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.

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.

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.

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

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.

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

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.

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).

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.

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.

The agency's records include:

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.

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.

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.

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.

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

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.

Federal Bureau of Investigation (FBI) records include:

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

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.

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.

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:

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.

All EPIC inquiries should include:

Other EPIC contacts include:

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:

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).

All inquiries of EPIC should include:

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

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.

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.

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

Data concerning former government employees are on file at the Federal Records Center (FRC), GSA (Civilian Personnel Records), 111 Winnebago Street, St. Louis, MO 63118. Requests for information from such files will be prepared on GSA Standard Form 127, Request for Official Personnel Folder, and mailed directly to the Federal Records Center, St. Louis, Missouri.

The State of New Jersey, Department of Law and Public Safety, Division of Gaming Enforcement, completes a financial investigation on all individuals associated with casino operations including casino developers, investors, employees, vendors, and contractors. Information available includes license and employment applications and investigative reports.

All requests for information from the New Jersey Division of Gaming Enforcement will be submitted as a collateral request to the SAC, Springfield, NJ Field Office.

State of New Jersey regulations restrict the release of information to a duly authorized law enforcement agency. Thus, such information is only available to CI personnel and may not to be disclosed to the other operating divisions.

Web links to other gaming regulatory agencies and organizations throughout the United States are found on the state of New Jersey Web site.

Treasury Directive 15-42 delegates to the IRS Commissioner the authority to investigate criminal violations of 18 USC §1956 and 18 USC §1957, where the underlying conduct is subject to investigation under Title 26 or the Bank Secrecy Act (BSA), or 31 USC §5311 et seq (other than violations of 31 USC §5316). Because CI has the above authority, it also has the authority to utilize a Formal Written Request pursuant to 12 USC §3408. Since CI has the authority to investigate money laundering related to counterterrorism, it also has appropriate authority for a special procedures request under 12 USC §3414 (a)(1)(c) and for a Patriot Act §314 Request.

Title 12 USC §3408 provides the authority to utilize a Formal Written Request to obtain financial records from financial institutions. The information obtained through such requests can be used in both criminal and civil matters. A government authority may request financial records under 12 USC §3402(5) of this title, pursuant to a Formal Written Request, only if the following four conditions are met:

Non-grand jury Title 18 and Title 31 investigations, with the exception of Title 31 investigations done solely for the purpose of perfecting an 18 USC §981 forfeiture, fit within the requirements of 12 USC §3408.

Since 26 USC §7602 grants summons authority for civil and criminal investigations of matters falling within Title 26, a Formal Written Request shall not be made in Title 26 investigations. When investigating Title 26 violations, the procedures for third party record keeper summonses under 26 USC §7609 apply.

Financial institutions have the right to refuse to comply with the Formal Written Request even after a customer loses a court challenge. Title 12 USC §3411, Duty of Financial Institutions, provides that financial institutions shall deliver records requested under 12 USC §3405, an Administrative Subpoena or Summons issued pursuant to 12 USC §3407, or a Judicial Subpoena. The Formal Written Request does not equate to the mandate of a summons or subpoena and is not enforceable. However, legislative history does indicate that the notice and audit trails provided by the Formal Written Request procedures fulfill the purpose of the Right to Financial Privacy Act (RFPA) and should promote voluntary cooperation by the financial institutions with government agencies seeking records legitimately.

The USA Patriot Act (Pub. L 107-56, enacted October 26, 2001) amended the Right to Financial Privacy Act (i.e., 12 USC §3422) by granting law enforcement and intelligence agencies the ability to obtain records from financial institutions which relate to international terrorism by a " Special Procedures Request," as opposed to obtaining them via subpoena, court order or the above mentioned Right to Financial Privacy Act " Formal Request." The amended provision permits records to be obtained via this method for both intelligence purposes and in connection with investigations. These amendments make this authority available to CI.

It is anticipated that CI will infrequently use this Special Procedures Request since investigations into International terrorism are generally investigated while working with an attorney for the government as an subject criminal investigation (SCI) utilizing a grand jury process with grand jury subpoenas used to obtain relevant financial records.

The field office must have, at a minimum, a numbered primary investigation (PI) to use the Special Procedures Request. The collection of bank information in the PI phase should be limited to the immediate transaction. Once the transaction has been reviewed, the field office must initiate an SCI to pursue further inquiry. As necessary, the field office could continue to utilize the letter in a SCI, but a summons or subpoena would be preferable. Information requested under this provision of the USA Patriot Act must be essential for the development or furtherance of a significant investigation and should not be utilized as a routine investigative step.

The Director, Field Operations and Director, Lead Development Centers (CI:OPS:LDC), are designated as the individuals to issue Special Procedures Requests for financial records related to an investigation involving terrorism. Exhibit 9.4.4-10 is the form letter to be used in making these requests.

The Right to Financial Privacy Act (12 USC §3414(a)(3)) forbids the financial institution, and any officer, employee, or agent of the financial institution, from disclosing to anyone that a government authority has sought or obtained access to a customer's financial records for purposes of conducting terrorist-related investigations.

Pursuant to the provisions of the Right to Financial Privacy Act, the financial institution may be entitled to reimbursement for certain expenses incurred in responding to the request for records, where the customer is an individual or a partnership of five or fewer individuals. See 12 CFR §219. The financial institution must be notified that in order to obtain payment, it must submit an itemized bill or invoice. The initial request from the Director, Field Operations will limit the financial institution’s reimbursable costs to $1000. If the financial institution anticipates costs in excess of $1000, the field office needs to obtain an estimate of the compliance costs before the costs are incurred and must obtain the appropriate approval for the amount.

The suggested form letter (Exhibit 9.4.4-10) addresses each of these issues and should be accompanied by an attachment identifying the documents that are to be produced. While the letter may be adapted to suit particular circumstances of the investigation, the substance of the sample letter should be followed. The attachment to the letter should describe with reasonable particularity the required financial records, keeping in mind the significant burden and expense of searching for and photocopying financial records.

Whenever this "Special Procedures Request" is used to obtain financial records, the field office must notify the Director, CI:OPS:NC.

It is not practical to describe all the bank records which might contain information in regard to any given customer. However, the principal commercial records which are of interest to special agents are: signature cards; deposit tickets or slips; customer’s ledger sheets for checking accounts; savings accounts, special accounts and loan accounts; registers or copies of cashiers checks, bank money orders, bank drafts, letters of credit, and certificates of deposit; teller’s proof sheets; copies of settlements with the clearing house; copies of cash transit letters; records of the purchase and sale of securities and government bonds; collection in and collection out records; customer’s unreturned canceled checks; documents relating to electronic transfers; safe deposit box records, and microfilm copies of original records.

The JP Morgan Chase & Co. has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by mail, express service or fax (followed by mailing the original summons to the bank). The summons will be directed to JP Morgan Chase & Co., 1 Chase Manhattan Plaza – 20th Floor, Attn: Legal Coordinator, New York, NY 10081. If personal service is required, a collateral request should be sent to the SAC of the New York field office.

The Federal Reserve’s Fedwire Funds Transfer System is the wire transfer system operated by the 12 Federal Reserve Banks. Over 11,300 depository institutions hold accounts at the Federal Reserve Banks and conduct Fedwire transfers that total trillions of dollars each year. Fedwire information is stored electronically for 180 days from the date of a customer request; thereafter, it is transferred to microfiche and retained for seven years.

Access to electronically stored Fedwire information is governed by Title II of the Electronic Communications Privacy Act of 1986; therefore, a search warrant is required to conduct an electronic scan for Fedwire information stored electronically for 180 days or less. An administrative grand jury, or trial subpoena can be used to obtain Fedwire information stored in microfiche form. Since nothing precludes the Federal Reserve Bank from notifying a customer, a court order delaying notice or a sealed search warrant affidavit may be desirous.

Prior to issuing any process for Fedwire scanning or microfiche retrieval, special agents or attorneys for the government must contact the Department of Justice Money Laundering Section for advice and instructions.

Merrill Lynch & Company has waived the hand delivery requirements of 26 USC §7603 and will accept summonses by personal service, mail, or express service at: Merrill Lynch & Company, 222 Broadway, Litigation Dept. 17th Floor, New York, NY 10038.

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.

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.

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.

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.

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.

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.

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:

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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:

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:

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