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Part 9. Criminal Investigation

Chapter 9. Criminal Investigation Management Information System (CIMIS)

Section 1. Employee Criminal Investigation Management Information System Responsibilities and Procedures

9.9.1  Employee Criminal Investigation Management Information System Responsibilities and Procedures

9.9.1.1  (01-18-2005)
Overview

  1. This section is designed to describe the Criminal Investigation Management Information System (CIMIS) database, its input documents, and the responsibilities and duties of various Criminal Investigation (CI) employees and specialty units to ensure that the database contains accurate and timely information.

9.9.1.2  (01-18-2005)
Description

  1. The Criminal Investigation Management Information System is a database that tracks the status and progress of investigations and the time expended by special agents. It is also used as a management tool that provides the basis for decisions of both local and national scope.

9.9.1.3  (01-18-2005)
Input Documents

  1. Form 4930, Criminal Investigation General/Primary/Subject Investigation Report, and Form 4930A, Criminal Investigation Associate Identity Report are the documents the CIMIS operator uses to initiate or update an investigation on the CIMIS database. (See IRM 9.9.4, Forms 4930 and 4930A, (Exhibits 9.9.4–1, 9.9.4–2).

  2. Form 5043, The Criminal Investigation Monthly Activity Report, is used to input special agents time and special agent profile information into the system. (See IRM 9.9.13, Form 5043 Criminal Investigation Monthly Activity Report (Exhibit 9.9.13-1).

  3. In the event of a major interruption with the CI telecommunication network, Forms 4930 and 5043 should continue to be prepared and approved. The CI Headquarters (HQ) staff will notify District Office Managers of the contingency plan for processing Forms 4930 and 5043.

9.9.1.4  (01-18-2005)
Procedures and Responsibilities of Criminal Investigation Employees

  1. Forms 4930 and 4930A should be prepared, approved, and forwarded to the CIMIS terminal operator for data input on the same day the investigative action takes place but no later than five days following the investigative action.

  2. Form 5043 to report the monthly activities of all CI special agents should be available for input no later than the second workday of the subsequent calendar month.

  3. Form 5043 is to be prepared to update the special agent profile as soon as the change occurs (i.e., change in grade, transfer, completion of training, approval of outside employment).

  4. The responsibility for the accuracy of the database rests with each CI employee. The following subsections describe those responsibilities and the corresponding procedures.

9.9.1.4.1  (01-18-2005)
Special Agents

  1. Special agents are responsible for the preparation of the Forms 4930 and 4930A when an investigative action takes place and should immediately submit the appropriate form to his/her manager for review and approval.

  2. The special agent is responsible for the preparation of Form 5043 when a change to his/her special agent profile occurs and should immediately submit the form to his/her manager for review and approval, as soon as the reportable change occurs.

  3. The Form 5043 (Exhibit 9.9.13–1) reporting the special agent's monthly activity should be prepared on the first workday of each subsequent month. Management approval of the Form 5043 is optional. Therefore, the special agent will forward the report as designated by his/her field office policy.

  4. When special agents request approval to initiate an investigation of a subject who resides in another field office's territory, the special agent will prepare a memorandum for his/her Special Agent in Charge's (SACs) signature requesting concurrence of the other field office's SAC to authorize an investigation of the subjects.

9.9.1.4.2  (01-18-2005)
Supervisory Special Agents and Management Officials

  1. Supervisory Special Agents (SSAs) and management officials are responsible for establishing employee access to the live database as outlined in IRM 9.9.2, CIMIS Security and Setup.

  2. The SSAs review and initial all Forms 4930 and 4930A. If the form is to initiate an investigation on the CIMIS database, the form is forwarded to the SAC (through the Assistant Special Agent in Charge (ASAC) if appropriate) for approval. With the exception of Questionable Refund Program (QRP) and Return Preparer Program (RPP), primary investigations (PI) developed by the Fraud Detection Center (FDC) and PIs initiated by the Lead Development Center (LDC), the SAC signs Forms 4930 to initiate all PIs. The authority to approve the initiation of PIs except for 18 USC §1956 and/or 18 USC §1957 investigations and Title 31 investigations, may be delegated through local delegation orders to the ASAC or Supervisory Special Agent (SSA). The authority to approve subject criminal investigations (SCI) or subject seizure investigations (SSI) may not be delegated to the SSA.

  3. Supervisory Special Agents will review all discontinued investigations. The SSAs have the authority to approve discontinued PIs if they have been delegated that authority in their field office; however, they are not authorized to discontinue PIs if it involves a money laundering investigation. The SSAs are not authorized to discontinue GIs, SCIs, or SSIs.

  4. The SSAs have the authority to approve discontinued PIs that were evaluated in his/her group and which was originally numbered as a PI in the FDC or LDC.

  5. The SSAs and management officials have the option to approve the Monthly Activity Reports (Form 5043) or allow the special agent to forward the form directly to the CIMIS operator for input.

  6. After the Forms 4930 and 4930A are approved, the SSAs forward the forms to the CIMIS operator for input.

  7. Once the information from the Forms 4930, 4930A and 5043 are input into the CIMIS system, the forms are to be filed in the appropriate administrative file.

9.9.1.4.3  (01-18-2005)
Assistant Special Agents in Charge

  1. Assistant Special Agents in Charge are to review and forward Forms 4930 which initiate investigations. The authority to approve the initiation of PIs and SCIs, with the exception of 18 USC §1956 and/or 18 USC §1957 investigation or Title 31 investigations, may be delegated to the ASAC. This delegation authority should be recorded and stored in the field office files.

  2. Correspondingly, ASACs have the authority to approve discontinued PIs or SCIs, if they have been delegated the authority to approve them in their field office. The ASAC is not authorized to discontinue SCIs, if they involve 18 USC §1956 and/or 18 USC §1957 investigations or Title 31 investigations.

9.9.1.4.4  (01-18-2005)
Special Agents in Charge

  1. Special Agents in Charge approve, sign, and date all initiating Forms 4930 for GIs, PIs, SCIs, and SSIs. The SAC's signature date is the authorized date of the investigation. The authority to approve PIs and SCIs may be redelegated except for 18 USC §1956 and/or 18 USC §1957 investigations or Title 31 investigations. (See subsections 9.9.1.4.2 and 9.9.1.4.3). The authority to approve GIs and SSIs may not be redelegated.

    Note:

    The Director, Field Operations must approve all SCI and SSIs on sensitive investigations. (See IRM 9.4.1, Investigation Initiation).

    Note:

    The Director, Field Operations must approve specialized GIs for Imprest Funds and the Director, National Operations Policy and Support (CI:OPS) will approve any GI that is national in scope.

  2. The SAC will be the only approval authority for investigations based upon alleged violations of 18 USC §1956 and/or 18 USC §1957 or alleged violations of Title 31.

  3. The SAC has the authority to authorize the discontinuance of all types of criminal investigations.

  4. The SAC will be responsible to ensure that investigations are numbered only on individuals and entities alleged to have violated statutes under the jurisdiction of the IRS.

  5. The SAC will request in writing, CI Headquarters (HQ) approval to initiate an investigation when an open investigation of an individual or entity already exists.

  6. The SAC will request concurrence to authorize an investigation of a subject(s) who resides in another field office's territory. This concurrence memorandum will be made part of the investigation's administrative file.

  7. The SAC is responsible for the accuracy of the special agent's profile and to assure the profile is updated as needed. At a minimum, on an annual basis, special agent's profiles will be reviewed and certified as accurate.

9.9.1.4.5  (01-18-2005)
Resident Agent in Charge

  1. The Resident Agent in Charge (RAC) is responsible for reviewing all QRP and RPP schemes to ensure that they meet referral criteria prior to initiating a PI and assigning the PI to a field office to be worked. The RAC is responsible for following up with the field office to ensure that the evaluation timeframes are being followed.

9.9.1.4.6  (01-18-2005)
Lead Development Centers

  1. Each of the five LDCs is responsible for GI case development of a national program area of fraud based on the priorities outlined in the Annual Business Plan. The LDC assigned a particular national program is responsible for all GI case development requests on a nationwide basis related to that particular national program.

  2. Lead Development Centers are delegated the authority to number 18 USC §1956 and/or 18 USC §1957 investigations or Title 31 investigations.

9.9.1.4.7  (01-18-2005)
Directors, Field Operations

  1. The Director, Field Operations must approve all SCIs and SSIs involving sensitive individuals and entities such as clergy, politicians, attorneys and accountants. (See IRM 9.4.1, Investigation Initiation).

9.9.1.4.8  (01-18-2005)
Criminal Investigation Management Information System Operators

  1. The CIMIS operator has the following duties and responsibilities;

    1. Return Forms 4930, 4930A, and 5043 to the originators if the forms do not have entries in the appropriate review and approval items or if there are no entries in all system required data fields.

    2. Input into the CIMIS database all data entered on Forms 4930, 4930A and 5043 which have the appropriate manager's initials or signature. Forms 4930 and 4930A data should be input upon receipt. Form 5043 data must be input on the first or second workday of the following month for monthly activity and input upon receipt for special agent profile updates.

    3. Record the system generated investigation number in Section I, Input Control Item C, on Form 4930, when the investigation is initiated.

    4. Initial all Forms 4930 in Section I, Input Control Item E, titled Operator upon completion of the data entry. On Forms 4930A and 5043 initial the block titled Operator Initials after entering the data.

    5. Enter the date the data was input into the system in Section I, Input Control Item F, on Form 4930 and in block titled Entry Date on Form 5043.

    6. After completion of the data entry, return Forms 4930 and 4930A to the appropriate person for retention in the investigation’s administrative file.

    7. After completion of the data entry, return the Form 5043 to the appropriate person for retention in the administrative files.

9.9.1.4.9  (01-18-2005)
Criminal Investigation Management Information System Hotline Staff

  1. The CIMIS hotline staff at HQ is available to answer questions in regard to the preparation and input of Forms 4930, 4930A, and 5043. The CIMIS hotline staff, as administrators, may make corrections and solve problems. Some CIMIS input is limited strictly to the CIMIS hotline staff. They are as follows:

    1. The relationship of a closed investigation to a GI or PI.

    2. The establishment or relocation of a group.

    3. The establishment or relocation of posts of duty (POD.)

    4. The establishment or realignment of field offices.

    5. The shutdown of a POD.

    6. The transfer of an SCI or SSI from one field office to another. This action must have the approval of both SACs involved in the transfer.

    7. Number dual investigations. The system will display a message to alert the CIMIS operator when initiating an investigation if an open investigation already exists on an individual or entity. The CIMIS hotline staff, in coordination with HQ will assess the need for, and approve if appropriate, the dual investigation.)

    8. Reopen closed investigations.

  2. The e-mail address and the fax number for the CI hotline staff are:

    • e-mail *CI CIMIS-CIECS

    • (202) 622–7307 (Fax)


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