9.9.4  Criminal Investigation Management Information System Data Fields (Cont. 1)

9.9.4.8 
Investigation Information

9.9.4.8.11  (09-24-2007)
Investigation Name (G)

  1. This is a mandatory field for general investigations. The name created should be a good descriptor for the type of general investigation being requested.

9.9.4.8.12  (02-15-2012)
IRS Operating Division Fraud Referral Number (P)

  1. This is a required entry for primary investigations when "Large Business & International Referral" (LB&I), "SB&SE Referral (Collection)" , "SB&SE Referral (Examination) " , "SB&SE Referral (Other)" , "Tax Exempt & Gov't Entities" (TEGE), or "Wage & Investment" (W&I) is entered as the source of the investigation.

    1. The "fraud referral number" is an eight digit referral control number that was developed for service-wide use to track fraud referrals. A unique number will be assigned to each referral and will be included on Form 2797, Referral Report of Potential Criminal Fraud Cases. The number is comprised of the fiscal year; the fraud referral specialist group number in which the referral was processed; a number representing the civil operating division making the referral; and, a sequential number (001 will represent the first referral submitted to CI at the start of each fiscal year). Any referrals received by CI without a control number should be returned to the fraud referral specialist manager for appropriate numbering.

    2. Numbering Fraud Referral: When there is a common set of facts involving two or more individuals or entities (such as a husband and wife or corporate officer and employees). Criminal Investigation field offices will number one primary investigation for each Form 2797 regardless of the number of entities discussed in the referral. (An exception will be certain national schemes involving LB&I taxpayers, where multiple referrals on the same business entity can occur.)

9.9.4.8.13  (09-24-2007)
IRS Operating Division Special Projects (G/P/S)

  1. The system will maintain a record of all entries in this multiple data field.

  2. IRS Operating Division Special Projects:

    1. Abusive Loan Pools: These are loans that contain terms or reflect practices that may be characterized as abusive or "predatory." These loans have a heightened credit risk for the lending institution because the borrowers lack the ability to repay the loans without resorting to liquidation of the collateral. A common characteristic of these abusive loan pools is providing credit to borrowers who cannot afford the credit on the terms offered. Predatory loans often include features that are designed to strip away or reduce borrowers’ equity in the collateral for the loan, and thus enhance the likelihood of foreclosure.

    2. Son of Boss (Bond and Option Sales Strategy): Scheme involves an inflated partnership basis. Taxpayers used the shelter to create a large, artificial loss to offset an unusual, one-time gain like the sale of a business or stock options.

    3. Stock Compensation Transaction Notice 2000-60: This notice alerts taxpayers and their representatives that losses generated by transactions involving the purchase of a parent corporation’s stock by a subsidiary, a subsequent transfer of the purchased parent stock from the subsidiary to the parent corporation’s employees, and the eventual liquidation or sale of the subsidiary are not properly allowable for Federal income tax purposes. This notice also alerts taxpayers and their representatives of certain responsibilities that may arise from participation in such transactions.

    4. Supporting Organizations 509 (a) (3): Scheme generally involves donations made to a non-profit organization that provides support to publicly supported charitable organizations classified under IRC sections 509 (a)(1) or 509 (a)(2).

9.9.4.8.14  (09-24-2007)
Judicial District and Code (S)

  1. Enter the judicial district involved at the time the investigation is forwarded with a prosecution recommendation.

    Judicial District Code
    Alabama, Middle 02
    Alabama, Northern 01
    Alabama, Southern 03
    Alaska 06
    Arizona 07
    Arkansas, Eastern 08
    Arkansas, Western 09
    California, Central 11
    California, Eastern 04
    California, Northern 10
    California, Southern 05
    Colorado 12
    Connecticut 13
    Delaware 14
    District of Columbia 15
    Florida, Middle 17
    Florida, Northern 16
    Florida, Southern 18
    Georgia, Northern 19
    Georgia, Middle 20
    Georgia, Southern 21
    Hawaii 22
    Idaho 23
    Illinois, Central 26
    Illinois, Northern 24
    Illinois, Southern 25
    Indiana, Northern 27
    Indiana, Southern 28
    Iowa, Northern 29
    Iowa, Southern 30
    Kansas 31
    Kentucky, Eastern 32
    Kentucky, Western 33
    Louisiana, Eastern 34
    Louisiana, Middle 95
    Louisiana, Western 35
    Maine 36
    Maryland 37
    Massachusetts 38
    Michigan, Eastern 39
    Michigan, Western 40
    Minnesota 41
    Mississippi, Northern 42
    Mississippi, Southern 43
    Missouri, Eastern 44
    Missouri, Western 45
    Montana 46
    Nebraska 47
    Nevada 48
    New Hampshire 49
    New Jersey 50
    New Mexico 51
    New York, Eastern 53
    New York, Northern 52
    New York, Southern 54
    New York, Western 55
    North Carolina, Eastern 56
    North Carolina, Middle 57
    North Carolina, Western 58
    North Dakota 59
    Ohio, Northern 60
    Ohio, Southern 61
    Oklahoma, Eastern 63
    Oklahoma, Northern 62
    Oklahoma, Western 64
    Oregon 65
    Pennsylvania, Eastern 66
    Pennsylvania, Middle 67
    Pennsylvania, Western 68
    Puerto Rico 69
    Rhode Island 70
    South Carolina 71
    South Dakota 73
    Tennessee, Eastern 74
    Tennessee, Middle 75
    Tennessee, Western 76
    Texas, Eastern 78
    Texas, Northern 77
    Texas, Southern 79
    Texas, Western 80
    Utah 81
    Vermont 82
    Virginia, Eastern 83
    Virginia, Western 84
    Washington, Eastern 85
    Washington, Western 86
    West Virginia, Northern 87
    West Virginia, Southern 88
    Wisconsin, Eastern 89
    Wisconsin, Western 90
    Wyoming 91
    Canal Zone 92
    Guam 93
    Virgin Islands 94

9.9.4.8.15  (09-24-2007)
Media Coverage (S)

  1. The system will maintain a record of all entries in this multiple data field.

  2. This is a mandatory field when a subject of an investigation is "Sentenced" . Enter the appropriate type(s) of media coverage: Broadcast (television, radio) and Printed Materials (newspapers and magazines), including their on-line versions. Select the appropriate media types noting whether "IRS or Tax" is (Mentioned) or (Not Mentioned), as well as the name of the defendant. Media coverage can be entered throughout the life of an investigation. At least one media entry is required at the time of sentencing. At SENTENCING, select No Media Coverage ONLY if no media coverage has been obtained throughout the life of the investigation. Otherwise, the system will prompt you to delete previous media in order to input the "no" media. Do not delete previous media. If No Media Coverage is selected, explain in the note field why the investigation received no media coverage, such as cooperating witness, USA requested no media, other conflicting news, no jail time, marketed to media with no interest, or other reason.

  3. Media Coverage Types:

    1. All Media Types (IRS or Tax Mentioned)

    2. All Media Types (IRS or Tax Not Mentioned)

    3. Broadcast - Radio and/or Television (IRS or Tax Mentioned)

    4. Broadcast - Radio and/or Television (IRS or Tax Not Mentioned)

    5. No Media Coverage

    6. Printed Material - Including Online News (IRS or Tax Mentioned)

    7. Printed Material - Including Online News (IRS or Tax Not Mentioned)

9.9.4.8.16  (09-24-2007)
Method of Computation (S)

  1. Enter for SCIs with a recommendation for prosecution. Enter from the list below best describing the method of computation used in the special agent’s report (SAR).

    1. Net Worth

    2. Expenditures

    3. Bank Deposits

    4. Specific Items

    5. Other Method of Computation

    6. Not Applicable

9.9.4.8.17  (09-24-2007)
Method of Evasion (S)

  1. Enter for SCIs with a recommendation for prosecution. Enter from the list below best describing the principal method of evasion used in the special agent’s report (SAR).

    1. Failure to File

    2. Understated Income

    3. False Deductions

    4. False Allocation of Income

    5. False Claim, Credits or Exemptions

    6. False Statements or Documents

    7. Other Evasion Method

    8. Not Applicable

9.9.4.8.18  (09-24-2007)
Method of Filing (P/S)

  1. This is a mandatory field for PIs and SCIs. Enter the principal method of filing.
    Examples of Methods of Filing:

    1. Non Filer

    2. Paper

    3. Electronic

    4. Tele-file

    5. PC1040

    6. On-Line Filing

9.9.4.8.19  (09-24-2007)
Narcotics Type (G/P/S)

  1. This is a mandatory field for all investigation types where the investigations Criminal Investigation program (CIP) involves Narcotics. The system will maintain a record of all entries in this multiple data field.

9.9.4.8.20  (09-24-2007)
Occupation (G/P/S)

  1. This is a mandatory field for GIs, PIs, and SCIs. Enter the appropriate legal occupation in which the individual/entity is employed.

  2. If the occupation is not known when the investigation is initiated, select the value "Not Known" .

    1. If the occupation is not known when the investigation is initiated, select the value "Not Known" .

    2. If Gender code is a "Business" or "Other" , select the choice "Not an Individual."

    3. If the individual/entity does not have a legal occupation, select "Illegal Occupation."

    4. If "Not Applicable" was selected for a GI in the "Industry" type field, "Not Applicable" should also be selected in the "Occupation" field.

9.9.4.8.21  (09-24-2007)
Other Agencies (G/P/S)

  1. This is a mandatory field for PIs and SCIs. Enter only if the investigation is being conducted/coordinated jointly with Federal, state, local, or foreign government agencies. If the investigation is not being conducted/coordinated jointly with Federal, state, local or foreign government agencies, enter "No Other Agency Involved" . The system will maintain a record of all entries in this multiple data field.

  2. If an SCI has been recommended for prosecution and other agencies were entered in error, the CIMIS SME can correct this error.

  3. If the investigation is in "Open/Under Investigation" Status, the system will not allow users to enter "No Other Agency Involved " when other valid agencies have been entered. The CIMIS SME must delete the valid agency previously entered in this field before "No Other Agency Involved" may be entered. Likewise, if "No Other Agency Involved" has previously been entered, and the user needs to enter valid agencies, the user must first delete the "No Other Agency Involved" before they can enter the valid agency information.

9.9.4.8.22  (09-24-2007)
Patriot Act Provisions (P/S)

  1. If the investigation involves provisions that were enacted by the Patriot Act, enter the section of the US Patriot Act provision involved in the investigation. The system will maintain a record of all entries in this multiple data field.

  2. Patriot Act Provision:

    1. 311 - Special Measures regarding Primary Money Laundering Concern Patriot Act Provision

    2. 314A - FINCEN Requests for Bank Account Information - Patriot Act Provision

    3. 319B - Foreign Bank Records related to Anti-money Laundering Program Patriot Act Provision

    4. 319A - Forfeiture from US Interbank Accounts - Patriot Act Provision

9.9.4.8.23  (09-24-2007)
Referring Country/State (P/S)

  1. Required entry for PIs and SCIs when "Foreign Government" is entered as the source of the investigation.

9.9.4.8.24  (09-24-2007)
Related Statute/Exparte Order (P/S)

  1. This is a mandatory entry for PIs and SCIs, when one of the following violations are under investigation or recommended for prosecution: any 18 USC §1956; any 18 USC §1957; 18 USC §1960; 18 USC §371T; and/or any Title 31. If either a related statute call has been approved by the SAC or an exparte order has been obtained pursuant to Section 6103(i), a "Yes" must be entered into this field in CIMIS.

9.9.4.8.25  (09-24-2007)
Sentenced Information (S)

  1. If the defendant is sentenced, enter the sentencing information recorded in the US District Court Judgment and Commitment (J&C) Order.

  2. Months to Serve: Months to serve should include time to serve in any facilities that result in the loss of liberty to the subject, including time for "House Arrest" (home confinement). Enter "12" , representing twelve months, if the taxpayer was sentenced to one year in prison; enter "2" , representing two months, if a taxpayer is sentenced to spend Saturdays for one year (52 days) providing some form of community service, such as free medical or legal service. If the taxpayer is sentenced to life, enter "999" .

  3. Months Probation: Enter the number of months that the subject is sentenced to probation (i.e., "24" , representing twenty-four months).

  4. Fines to Pay: Enter the total dollar amount of fines to pay.

  5. Conditional Probation Terms: For investigations where filing the return, payment of the tax, restitution owed to IRS, etc., is actually stated in the Judgment and Commitment (J&C) Order as one or more conditions of probation, IRS-CI is responsible for monitoring the Conditional Probation Terms. Enter the information in the fields Conditional Probation Expiration Date, Terms of Probation, Conditional Terms Results, and Amount of Restitution owed to the IRS.

    1. When a defendant receives a custodial sentence (imprisonment), this is always followed by supervised release. In a non-custodial sentence (home confinement), when the Bureau of Prisons is not involved, home confinement is ordered as a special condition of probation or in a split sentence, as a special condition of supervised release. In both instances home confinement (House arrest) is considered part of the probationary period.

    2. How to calculate the CIMIS entry for Conditional Probation Expiration Date for defendants whose conditions of probation require monitoring by CI and the sentence includes probation with a special condition of home confinement (House Arrest). In almost all home confinement sentences, the Conditional Probation Expiration Date should be calculated from the date of sentencing. For example, on 1/1/2007 the defendant is ordered by the court to serve six months home confinement and three years probation. The CIMIS entry for Conditional Probation Expiration Date should be 12/31/2009, three years from the date of sentencing. Another example, on 1/1/2007, the defendant receives a split sentence of 6 months imprisonment, followed by 3 months home confinement and three years supervised release. The CIMIS entry for Conditional Probation Expiration Date should be 6/30/2010, three years and six months from the sentencing date.

    3. The Judgment and Commitment Order should be reviewed to establish the sentencing date which will be used to compute the Conditional Probation Expiration Date. Since this is an estimated date, with lags in actual reporting dates, further monitoring will be needed.

    4. Once a defendant comes under Bureau of Prisons' control, the defendants projected or actual release date is searchable by first and last name, on the BOP's WEB site (www.bop.gov). The supervised release time can be added to this date for a more accurate Conditional Probation Expiration Date. Once on supervised release, the actual release date can be obtained from the assigned Probation Officer.

    5. If the defendant is assigned to a halfway house and depending on what agency is responsible for the supervision; the time spent there may be considered incarceration or supervised release. In the majority of instances where the defendant is under the supervision of the Probation Office the time is considered as supervised release. Criminal Investigation should contact the Probation Officer assigned to the case if you are unsure of the status of the defendant.

    6. Revocation of Probation: If the defendant violates his/her probation then the investigation status should be updated, the sentenced violations, and the sentencing information i.e., months to serve and/or the months probation updated based on the outcome.

9.9.4.8.26  (09-24-2007)
Source of the investigation (P/S)

  1. This is a mandatory field for PIs and SCIs. Enter the source that best describes the source of information that caused the investigation to be initiated.

9.9.4.8.27  (09-24-2007)
Specified Unlawful Activities (P/S)

  1. This is a mandatory entry for PIs and SCIs, when the "violation under investigation" or the "violation recommended for prosecution" entered is related to a money laundering crime. Enter the specified unlawful activities (SUA) from which the funds are derived to enable the IRS to pursue a money laundering charge. If an investigation has one or more money laundering violations, then it must also have one or more SUAs. The system will maintain a record of all entries in this multiple data field.

9.9.4.8.28  (09-24-2007)
Statute of Limitations (S)

  1. This is a mandatory field for SCIs when certain United States Code (USC) violations are used. Enter the earliest date that the statute of limitations will expire.

9.9.4.8.29  (09-24-2007)
Tax Deficiencies/Money Laundering Dollar Amounts (Estimated & Recommended)

  1. Estimated/Recommended Criminal Tax Deficiency: Enter a total for all tax periods, but exclude any proposed civil tax adjustments or penalties.

    Note:

    If more than one taxpayer is involved, the sum of the individual criminal deficiencies entered into the system should not exceed the overall deficiency for the entire investigation. If the total criminal deficiency is not appropriately divided in the SAR, the total deficiency should be applied to the principal subject. If the investigation involves USC code violations for conspiracy, the same dollar amount should be entered for each investigation involved in the conspiracy.

  2. Estimated/Recommended Money Laundering: If more than one subject is involved, the sum of the provable money laundering amount entered into the system should not exceed the overall provable money laundering amount for the entire investigation (all subjects combined). If there is more than one subject, either enter the entire amount on the primary subject or divide the total amount among the related subjects. If the investigation involves USC code violations for conspiracy, the same dollar amount should be entered for each investigation involved in the conspiracy.

9.9.4.8.30  (09-24-2007)
Tax Periods/Forms - Under Investigation and Recommended for Prosecution (P/S)

  1. This is a mandatory entry for PIs and SCIs, when certain violations are under investigation or recommended for prosecution. Enter the period(s) and the tax forms (i.e., 1040, 1120S, 941) under investigation for IRS violations only. Tax periods use (YYYYMM) format (i.e., 2004 should be entered as "200412" ); quarter ending September 30, 2004, should be entered as "200409" . The system will maintain a record of all entries in this multiple data field.

9.9.4.8.31  (09-24-2007)
Violations - Under Investigation, Recommended for Prosecution, Information/Criminal Complaint filed, Indicted, and Sentenced (P/S)

  1. An IRS CI-enforced United States Code section violation must be entered for all PIs and SCIs. This is a multiple data entry field and requires entries at the initiation of the investigation, as well as additional entrees if the investigation results in a prosecution recommendation and/or other legal actions (e.g., bill of information/criminal complaint, indictment) being filed. Only IRS CI-enforced violations can be selected for these levels. At the sentencing level, any USC title statute section violation can be selected.

  2. Primary Violation: This is a mandatory field for PIs and SCIs. Select the title number and principal statute section for the appropriate level of the investigation i.e., under investigation, or when recommending for prosecution, or when an Information/Criminal Complaint filed or Indictment is returned, or when the defendant is sentenced. Only one primary violation is allowed for each investigation level.

    1. If any of the following violations: 18 USC §1956, 18 USC §1957, 18 USC §1960, 18 USC §371b, 18 USC §371t, 26 USC 7203ml and/or any Title 31 violation is involved in the investigation, an entry is also required in the fields "Currency Form" and "Trade/Business in which the Money Laundering Violation occurred" . If a check of the Currency and Banking Retrieval System (CBRS) or another source such as Treasury Enforcement Communication System (TECS) or Reveal identifies any of the currency forms that are linked to the investigation, they must be entered as currency form. The currency forms could reference the subject of the investigation or any other entity related to the investigation. Currency forms that have any relevance or association to the investigation should be entered. If multiple types of forms apply, it is necessary to enter each type of form at least once in the investigation. Entry of a currency form should also be made if the lack of a record was of relevance or value to the investigation. For instance, in a prosecution of a financial institution for failure to file currency transaction reports (CTR), the fact that no CTRs were found is relevant to the investigation.

  3. Currency Forms:

    1. FINCEN Form 103, Currency Transaction Report by Casinos or any other casino report (Formerly 8362)

    2. FINCEN Form 104, Currency Transaction Report (Formerly 4789)

    3. Form 8300, Report of Cash Payment Over $10,000 Received in a Trade or Business

    4. Suspicious Activity Report, including filed by Depository Institution, MSBs, Casino, Securities & Futures Industries and any other industry.

    5. Treasury Form 90-22.1, Report of Foreign Bank and Financial Report

    6. US Customs Form 4790, Currency Monetary Information Report

  4. Secondary Violation: If applicable, enter the title number and secondary statute section(s) the individual/entity is alleged to have violated. The system will maintain a record of all entries in this multiple data field. If the secondary violation is any 18 USC §1956, any 18 USC §1957, 18 USC §1960, 18 USC §371b, 18 USC §371t, 26 USC 7203ml and/or any Title 31 violation, an entry is also required in the fields "Currency Form" and "Trade/Business in which the Money Laundering Violation occurred" .

  5. An 18 USC §371 violation should be entered according to the related violation, as follows:
    Related Violation Description:

    1. 18 USC §371t: Title 31

    2. 18 USC §371k: Klein or Title 26 violation

    3. 18 USC §371b: Both a Title 26 and Title 18 violation

    4. 18 USC §371o: There may be more instances involving conspiracies outside of our jurisdiction. These examples include jury tampering or influencing or injuring a juror or official. Under the above circumstances only, it is allowable to use 18 USC §371o or other conspiracy. However, there must be a nexus to CI investigation when using 18 USC §371o.

      Note:

      Absent this nexus, the investigation should be turned over to an agency with the appropriate jurisdiction. Since it's essential that 18 USC §371o be consistently utilized under appropriate circumstances, authorization must be obtained from the SAC prior to CIMIS input. The 18 USC §371o is being authorized to provide field offices the flexibility, if circumstances warrant, to investigate conspiracies falling outside CI’s normal statutory jurisdiction.

9.9.4.9  (09-24-2007)
Investigation Status (G/P/S)

  1. Enter for GIs, PIs, and SCIs. Enter the appropriate choice from the listing provided within CIMIS.

  2. All "Status" entries require an entry in the "Status Date" and in the "Employee that Authorized the Change to Status" fields. The date the field office is notified of a change in status is not necessarily always the actual status date of the action. For example, the authorization letter from the DOJ is dated June 1, 2004, but the field office does not physically receive the letter until July 15, 2004; the actual status date of the action is June 1, 2004. Only enter the actual status date in CIMIS and not the date the letter was received.

  3. If the special agent wants to elevate a PI to a SCI, this must be accomplished by choosing the "Request Investigation" activity, not the "Add New Status" activity.

  4. If the investigation is at the US Attorney’s Office and tax violations that were not originally recommended for prosecution are added, then the investigation status should be updated to "USA Supplemental Investigation Requested." Criminal Investigation will go through the process of investigating the tax violation, sending the prosecution report to the Centralized Case Reviewer (CCR) and to Criminal Tax (CT) for review, and the SAC will forward the Superseding SAR to DOJ. This work-flow process is not captured in the system through the investigation statuses but, rather, should be added to the investigation as a general note. Once DOJ completes its review and forwards the prosecution report to the USA, the investigation status should then be updated to "USA Supplemental Request Completed." Also, the Violations Under Investigation and the Recommended Violations should be updated to reflect the additional tax violations.

  5. Correct Investigation Status: The "Correct Status" activity is used to correct statuses that have been inadvertently or incorrectly entered on an investigation in CIMIS. At the field office level, the CIMIS SME has permissions to utilize this activity. When an inadvertent or incorrect status has been put on an investigation in CIMIS, the appropriate management official should send a request in writing to the CIMIS SME for the status to be deleted or changed/updated. An audit trail is maintained on all entries made to the CIMIS database.

9.9.4.10  (09-24-2007)
Nationally Coordinated Task Force Investigations (P/S)

  1. This is a mandatory field for PIs and SCIs, when the CIP involves OCDETF or HIDTA/OCDETF or Terrorism/OCDETF. Nationally Coordinated Task Forces are those cooperative joint investigative ventures between IRS-CI and other law enforcement agencies. The system will maintain a record of all entries in this multiple data field.

  2. For OCDETF investigations, the respective OCDETF Region should generally be selected as the applicable task force, (for example, Nashville, TN would be part of the Southeast Region of OCDETF). However, in cities where there are co-located OCDETF task forces, the local task-force should be selected, for example, the David G. Wilhelm Atlanta OCDETF Strike Force would be selected for investigations worked by special agents assigned to the co-located OCDETF task force.

  3. The OCDETF Task Force Numbers should be entered into CIMIS in the following format: the first two digits should be the assigned OCDETF Regional Task Force number; the third and fourth digits should be the Judicial District Office number; and the last four digits are the sequential number assigned by the Task Force. All OCDETF Task Force Numbers are eight digits. For example, OCDETF Number 28370213 represents the Mid-Atlantic Task Force (28), the Maryland Judicial District (37), and the Task Force sequential number (0213).

    OCDETF Regional Task Forces Code
    New England Task Force 26
    New York/New Jersey Task Force 27
    Mid-Atlantic Task Force 28
    Southeast Task Force 29
    Great Lakes Task Force 33
    West Central Task Force 34
    Pacific Task Force 36
    Southwest Task Force 37
    Florida/Caribbean Task Force 38

    OCDETF Co-located Strike Forces  
    David G. Wilhelm Atlanta OCDETF Strike Force 50
    Boston OCDETF Strike Force 51
    Houston OCDETF Strike Force 52
    New York OCDETF Strike Force 53
    Caribbean Corridor OCDETF Strike Force (Puerto Rico) 54
    Major Mexican Traffickers Task Force (San Diego) 55
    Operation Panama Express (Tampa) 56
    Washington Agency Representatives Group (WARG) 57

9.9.4.11  (09-24-2007)
Organized Enterprises (G/P/S)

  1. Enter for GIs, PIs, and SCIs. Organized Enterprises are groups, organizations, and/or individuals who have combined to form a criminal enterprise whose objective(s) are to commit criminal violations of the Internal Revenue Code or related statutes within the investigative jurisdiction of IRS-CI. Organized Enterprises encompass traditional organized criminal elements, narcotics trafficking groups, groups engaged in terrorist fund-raising or terrorist activities, gang activity, or other criminal organizations. The system will maintain a record of all entries in this multiple data field.

9.9.4.12  (09-24-2007)
Other Investigative Services (G/P/S)

  1. The other investigative services area in CIMIS is used to record information regarding various investigative services that have been applied to an investigation. It captures information regarding whether an investigation has been provided services by the Forensic Lab, the Transcription Center, or the Trial Illustration section. It is the responsibility of employees of these functions to make the necessary update to CIMIS to capture their involvement in an investigation.

9.9.4.12.1  (09-24-2007)
Forensic Lab

  1. The Office of Forensics has seven units in the Forensic Lab: Electronics; Latent Prints; Questioned Documents; Ink and Paper Chemistry; Polygraph; Imaging; and Evidence Control. If any of the above services are utilized as part of an investigation, the Forensic Lab Coordinator is required to update the Forensic Lab screen in CIMIS for the investigation to capture the lab’s involvement.

9.9.4.12.2  (09-24-2007)
Transcription Center - Data Processing Center

  1. The Data Processing Center (DPC) (formally the Data Input Center (DIC)) offers support to special agents in various forms. Documents of all types are submitted to be entered into databases and/or scanned. Scanned documents can be placed on CDs and provided in digital format. The DPC can assist in the creation of specialized databases. If the DPC is utilized during the course of an investigation, it is the responsibility of the DPC Coordinator to update the Transcription Center screen in CIMIS to capture the Transcription Center’s involvement in the investigation.

9.9.4.12.3  (09-24-2007)
Trial Illustrator

  1. The Trial Illustration Section assists agents and United States Attorneys’ offices by producing visual aids for use in presenting tax cases during judicial proceedings. If the Trial Illustration section is utilized during the course of an investigation, it is the responsibility of the Trial Illustrator Coordinator to update the Trial Illustrator screen in CIMIS to capture the unit’s involvement in the investigation.

9.9.4.13  (09-24-2007)
Parallel Investigations (P/S)

  1. Parallel investigations are an integral part of the IRS' efforts to stop the promotion of abusive schemes and to punish those responsible for promoting them. For parallel investigations enter the civil operating divisions contact name and phone number and that employee's managers name and phone number.

9.9.4.14  (09-24-2007)
Seizure Investigative Activity (P/S)

  1. Seizure investigative activity (SIA) can be performed on PIs and SCIs but not GIs. All requests for SIA must be approved by the SACs except in "sensitive" investigations that require approval from the Director, Field Operations or the Chief, CI. These approvals apply at the investigation level, not the identity level. Once SIA approval is received, the agent working the investigation can pursue assets from any identity (primary or associate) associated with the investigation. If investigations are spun off from an investigation that is approved for SIA, each spin off investigation needs its own approval for SIA.

    Note:

    SIA approval does not authorize the SA to perform a seizure warrant; it only authorizes the agent to request a seizure warrant from the courts. CIMIS now tracks the identity on the investigation to which the warrant is related.

  2. The SIA request or approval date may or may not be the same as the date the special agent is entering the request or the manager approval date into the CIMIS system. For example, a SSA gives verbal approval to an agent on Saturday for SIA and approval for an SIA and then enters the SIA information into the system on the following Monday. The request & approval date would be Saturday’s date.

  3. The seizure investigative activity associated with a PI or SCI will remain open until all aspects of the investigation have been completed. Although the SA may have completed his/her duties in connection with the forfeiture and the associated PI or SCI, only the Asset Forfeiture Coordinator (AFC) or the SAC can close the seizure investigative activity. The AFC will be charging time to the investigation through the disposition of the asset(s) and distribution of receipt of equitable sharing.

9.9.4.15  (09-24-2007)
Voluntary Disclosures

  1. A PI is no longer required to track a voluntary disclosure. A voluntary disclosure occurs when all three of the following conditions are met:

    1. When the taxpayer initiates a communication which is truthful, timely, and complete;

    2. When the taxpayer shows a willingness to cooperate (and does, in fact, cooperate) with the IRS in determining his/her correct tax liability; and,

    3. When the taxpayer makes good faith arrangements with the IRS to pay, in full, the tax, interest, and any penalties determined by the IRS to be applicable.

  2. The purpose of tracking voluntary disclosures in CIMIS is to assist in discouraging the practices of ineligible taxpayer(s) and/or taxpayer(s) who are attempting to take advantage of the IRS system by " shopping" field offices to obtain more favorable treatment regarding disclosures. For more details regarding "Voluntary Disclosures" refer to IRM 9.5.11, Other Investigations.

9.9.4.16  (02-15-2012)
Form 5043, Criminal Investigation Monthly Activity Report

  1. The following subsections describes the purpose, requirements, and specific data entry instructions for each section of Form 5043, Criminal Investigation Monthly Activity Report.

9.9.4.17  (02-15-2012)
General Information

  1. Form 5043, Criminal Investigation Monthly Activity Report, (generally referred to as a time report) will be prepared by those Criminal Investigation (CI) special agents who do not use the electronic diary program and the Upload 5043 from Diary activity to automatically upload their daily time entries into CIMIS.

  2. A special agent must be established in CIMIS before any time data relating to that special agent may be entered.

  3. The first time entry for a new special agent must be entered using the Add New 5043 activity in CIMIS before the Upload 5043 from Diary activity can be used.

  4. If a special agent uses the Add New 5043 activity and is detailed or transferred to a different position or assigned office/group, split time reports are required to be entered. One time report will be entered reflecting time prior to the detail or transfer, and another for the period after the detail or transfer within the same month.

  5. Time Report Period (Begin/End/Date): The first day of the month through the last day of the month.

  6. The special agent is responsible for the accuracy of all data reported on the Form 5043 and for signing the form.

  7. Reporting Hours:

    1. Regular hours can be reported in whole or quarter-hour increments in the column titled "REG-HRS."

    2. Law Enforcement Availability Pay (LEAP) hours can be reported in whole or quarter-hour increments in the column titled "LEAP-HRS."

    3. Credit, compensatory, overtime and travel compensatory time taken can be reported in whole or quarter-hour increments in the column titled "OTHERS." These hours should be charged to the appropriate activity, i.e., an investigative activity or a non-investigative time type.

  8. Form 5043 should be input into CIMIS on the last calendar day of the reporting period or on the first or second workday of the month following the reporting period.

  9. Time can be entered into CIMIS for future reporting periods when the time and hours are known. For example, an agent who will be on military leave can enter time using the Add New 5043 activity in CIMIS for every month where the time and/or Base Reduction Days are known.

  10. Time entered after the second workday of the month following the reporting period will not be included in standard reports run against the prior month’s data snapshot.

9.9.4.18  (02-15-2012)
Time Report Period

  1. Begin Date: Enter the first date of the period in MM/DD/YYYY form.

  2. End Date: Enter the last date of the period in MM/DD/YYYY form.

9.9.4.19  (02-15-2012)
Time Spent on Investigative Activities

  1. Investigative Activities: Enter the investigative activity number, the investigative activity name, and the appropriate number of hours applied.

  2. Investigative activities include criminal investigations, armed escorts, and voluntary disclosures.

9.9.4.20  (02-15-2012)
Time Spent on Non-Investigative Activities

  1. Non-Investigative Activities: Enter the appropriate number of hours applied to each non-investigative activity category. (For a complete listing, including descriptions of the non-investigative time types, see CI Connections, CIMIS Reference Materials, Form 5043 subject area).


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