9.9.4  Criminal Investigation Management Information System Data Fields

Manual Transmittal

February 15, 2012

Purpose

(1) This transmits revised IRM 9.9.4, Criminal Investigation Management Information System Data Fields.

Material Changes

(1) Subsection 9.9.4.5.1 is revised to clarify the procedures used in CIMIS when a fugitive self-surrenders.

(2) The Form 5043 information as it appeared in IRM 9.9.13 is revised and merged into subsections 9.9.4.16 through 9.9.4.20. The Form 5043 information is modified in its entirety due to the deployment of Criminal Investigation Management Information System (CIMIS) Upgrade Release 2.0 in May, 2006. Prior to that, legacy CIMIS was the system of record for CI special agent monthly activity and time reporting purposes. The Form 5043, Monthly Activity Report, was the tool used to record and input special agent position changes, as well as the actual investigative and non-investigative time expended each month. The Form 5043 is no longer used as an input form, special agents are now able to upload their monthly time expended directly into CIMIS from their diaries. The Form 5043 can be used if an agent is unable to upload his/her diary and needs to get the monthly time reported in CIMIS. This revised IRM describes these limited circumstances.

(3) IRM 9.9.13, Form 5043, CI Monthly Activity Report is obsolete.

(4) Position titles are updated throughout the section to reflect the new organizational titles effective with the October 1, 2011, reorganization of Criminal Investigation.

Effect on Other Documents

This IRM supersedes IRM 9.9.4, dated January 7, 2011.

Audience

CI

Effective Date

(02-15-2012)

Terry L. Stuart for Rick A. Raven
Acting Chief, Criminal Investigation

9.9.4.1  (09-24-2007)
Overview

  1. This section describes the investigative information that is tracked for general investigations (GI), primary investigations (PI), subject criminal investigations (SCI), and the request and the approval of seizure investigative activity (SIA) in the Criminal Investigation Management Information System (CIMIS).

  2. Special agents are responsible for initiating the aforementioned types of investigations, updating the status of these investigations and updating CIMIS for any other required investigation information as described in this section.

  3. Updates to the investigations should be input in to CIMIS on the same day the investigative action takes place.

    Note:

    The notification date of an action is not always the actual date of the action (ex., The authorization letter from the Department of Justice (DOJ) is dated June 1, 2004, but the affected field office physically receives the letter on July 5, 2004; the action date is June 1, 2004). Only enter the action dates in CIMIS and not the received dates.

9.9.4.2  (09-24-2007)
Administrative Information

  1. The Criminal Investigation Management Information System is a database that tracks the status and progress of criminal 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.

9.9.4.2.1  (09-24-2007)
Investigation Number

  1. When an investigation is initiated in CIMIS, an investigation number will be self-generated by the system. This unique number will follow the investigation through the investigatory process. If an investigation is initiated as a PI and is elevated to an SCI it will maintain the same number.

    Note:

    Criminal Investigation Management Information System will reflect what status an investigation is currently in. The number in itself is not an indicator of what type of investigation has been initiated and what types of investigative actions have been authorized.

9.9.4.2.2  (09-24-2007)
System Data Field Types

  1. Criminal Investigation Management Information System contains both mandatory and optional data fields, as well as historical, and multiple data fields. The mandatory data fields in CIMIS are denoted by an asterisk before the data field box within the application. This IRM denotes them with capital letters for the corresponding investigation types (G/P/S). Optional data fields are denoted in this IRM section with lower case letters (g/p/s).

  2. Historical Data Fields: Historical data fields are those for which only one entry is considered current but the history of past entries is maintained and displayed to the user within the application. Examples of historical data fields in CIMIS include statuses, lead and secondary assignments, and office/group ownership. In general, only the CIMIS subject matter expert (SME) can make corrections and/or deletions to historical data fields. The system will maintain a record of all entries made in these types of fields.

  3. Multiple Data Fields: Multiple data fields allow for more than one entry to be current and applicable. Examples of multiple data fields include fraud schemes/criminal activities, secondary violations, tax forms and periods, etc. These fields can be changed/updated or deleted. The system will maintain a record of all entries made in these types of fields.

9.9.4.2.3  (09-24-2007)
Investigation Request/Approve/Decline (G/P/S)

  1. Request & Approval Date: This is a mandatory field for general, primary and subject criminal investigations. The investigation request or approval date may or may not be the same as the date the special agent is entering the request or as the date the manager approves the request in CIMIS. For example, a Supervisory Special Agent (SSA) gives verbal approval to an agent on Saturday to initiate an investigation and the agent enters the investigation information into CIMIS on the following Monday. The request and approval dates would be Saturday’s date.

  2. Once the required data fields and necessary information have been entered in CIMIS by a special agent to request an investigation, his/her immediate supervisor will receive an e-mail notification from CIMIS that an action is pending approval. Upon receiving the e-mail, the supervisor should access CIMIS and select the activity "Approve/Reject Investigation" . After making this selection the supervisor will be provided with a screen showing all CIMIS actions pending approval for his/her group. Upon selecting the investigation pending approval, CIMIS will provide a summary of the key information regarding the selected investigation.

  3. If the investigation request is declined, an additional screen will appear requiring the supervisor to select a "Reason for Rejection " . Rejecting the investigation will send the investigation into "Closed" status. If the supervisor is returning the investigation to the special agent for additional work prior to numbering, the investigation request should not be declined.

    Note:

    The CIMIS SME can correct this status in the CIMIS database if the incorrect status is selected.

  4. Selecting a "Reviewed" status will forward the investigation to the next level of approving official for review and/or approval with a notation in CIMIS that the investigation has been reviewed showing the name of the reviewing official and the date it was reviewed.

  5. "Approve/Reject" Special Agent Reports: To either approve a SCI for forwarding to Department of Justice, Tax Division (DOJ-TAX) or the United States Attorney’s Office (USAO) or to discontinue a SCI requires the Special Agent in Charge (SAC) to use the "Approve/Reject Investigation" activity.

9.9.4.2.4  (09-24-2007)
Investigation Relationships

  1. Subject Criminal Investigations: SCIs may be changed to another PI or elevated SCI within the field office or outside the field office. The SCI's ownership does not change. To change the SCI’s ownership, the investigation must be transferred.

  2. Primary Investigations: PIs and elevated SCIs may be changed to another GI to correct the investigation relationship.

  3. The Associated Investigations activity in the CIMIS application allows field office managers to link together investigations of the same type. For example two separate primary investigations or two subject investigations that have a common relationship the manager wants to track. This is an optional relationship activity in CIMIS.

9.9.4.2.5  (02-15-2012)
Numbering Dual Investigations, Additional Violations, and Supplemental Investigations

  1. In situations where more than one field office has an interest in the same taxpayer, or in some cases the same field office needs to dual number the taxpayer, prior approval by Headquarters (HQ) is required to dual number the investigation. The system will display a message to the CIMIS operator of a duplicate investigation. The system will not permit additional investigation statuses until approved by the Director, Operations Policy & Support. The SAC must request approval from the Director, Operations Policy & Support in writing. Headquarters (CIMIS Staff), in coordination with the Director, Operations Policy & Support, the Director, Field Operations, and the SAC will assess the need for, and approve, if appropriate, the dual investigation. Guidelines for coordinating inter-field office and inter-area investigations are located in IRM Chapter 9.5.

  2. The same investigation number will not be used to cover subsequent investigations of the same taxpayer where the prior criminal investigation was criminally closed. Instead, a new investigation will be initiated.

  3. If there is an ongoing investigation on a taxpayer, then any additional violation (tax or money laundering) should be investigated in conjunction with that ongoing investigation. If separate field offices number the same individual or entity on different violations, it will trigger the need to request approval for a dual investigation. Multiple investigation numbers will not be assigned in situations where more than one violation is involved or when violations are added after numbering, or in instances where the DOJ or US Attorney makes a request for a follow-up investigation of other violations or of subsequent years.

  4. If the investigation is at the US Attorney’s Office and tax violations 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, the SAC will forward the Superseding SAR to DOJ. This process is not documented in the investigation status but 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 be updated to USA Supplemental Request Completed. Also, the Violation Under Investigation and the Recommended Violation should be updated to reflect the tax violations.

9.9.4.2.6  (09-24-2007)
Transferring Investigations (G/P/S)

  1. Transferring of investigations to another field office must have the approval of both SACs involved in the transfer. Field offices must contact CI-HQ (CIMIS Staff) to perform the transfer of an investigation. The email address for the CIMIS Staff is *CI CIMIS.

9.9.4.3  (09-24-2007)
Armed Escort

  1. The "Armed Escort" area of CIMIS is used to generate a number and track all armed escorts in which CI is a participant. A PI is no longer required to conduct an armed escort. All armed escorts are to be tracked on CIMIS and are assigned an Armed Escort Number.

9.9.4.4  (09-24-2007)
Criminal Investigation Division Special Purpose Tracking (G/P/S)

  1. This field will only be used for specialized tracking purposes set forth by HQ or by the Director, Field Operations, or by the field office’s SAC.

9.9.4.5  (09-24-2007)
Enforcement Activities

  1. Enforcement activities conducted during the course of an investigation are to be recorded in CIMIS utilizing the "Enforcement Activities " subject area of the database. The following types of activities involving investigations are to be captured: "Arrest/Fugitives" , "Mail Covers" , "Search/Seizure Warrants" , and "Summons Enforcement" .

9.9.4.5.1  (02-15-2012)
Arrests/Fugitives (S)

  1. Enter for SCIs when the subject is arrested or becomes a fugitive.

    1. Arrest: If the subject of the investigation self surrenders, then no arrest should be entered. If the subject is physically arrested, select "Arrest" to the option of arrest or fugitive and enter the date the subject was arrested. If CI special agent(s) participated in the arrest team, then select "Yes" to the question whether CI participated in the arrest, and if not then select "No" . If CI was the affiant on an arrest warrant for an arrest sought through a criminal complaint, select "Yes" to the question whether the special agent was the affiant on an arrest warrant, and if not select "No" . If the special agent made an arrest pursuant to a bench warrant after a case was indicted, then the special agent is not considered an affiant on an arrest warrant.

    2. Fugitive: If the subject is a fugitive, select "Fugitive" to the option of arrest or fugitive and enter the date the subject is declared a fugitive. A fugitive is defined as a person against whom some form of criminal action has been taken (i.e., an indictment has been returned or an information has been filed, or a person has been convicted and has fled the jurisdiction to escape prosecution or to avoid serving a sentence). Requesting a "lookout" in TECS does not require a fugitive entry in CIMIS. If the subject is a fugitive of a CI violation, select "Yes" to the question of whether the individual is a fugitive of a CI violation, and if not select "No" . If a subject was arrested and subsequently became a fugitive later that day, select "Fugitive" to answer the question if an arrest and fugitive exist on the same date, which happened last? If a subject was a fugitive and was subsequently arrested that day, select "Arrest" to answer the question if an arrest and fugitive exist on the same date, which happened last?

  2. Subject Criminal Investigations should not be closed if the taxpayer is a fugitive and the defendant has died, until CI has verified the death through public records or with other law enforcement agencies.

  3. If the fugitive self-surrenders, the fugitive entry must be deleted from CIMIS. A general note must be entered indicating the date the fugitive self-surrendered and the date the fugitive entry was deleted. The field office will also notify Warrants and Forfeiture to remove the fugitive from TECS.

  4. If a subject has been either indicted or an information filed for one or more of the violations enforced by the IRS and the subject flees, then the AUSA must agree to dismiss the charges and obtain an Order to Dismiss the Indictment or Information from the Court before the SCI can be closed in CIMIS.

  5. If a conviction is secured that involves one or more of the violations enforced by the IRS, the subject must be in the custody of the US Government, receive a presidential pardon, win an appeal of his/her conviction, or determined to be dead before removing the subject from fugitive status in CIMIS.

9.9.4.5.2  (09-24-2007)
Mail Covers (P/S)

  1. Mail covers can only be requested in primary and subject criminal investigations. A mail cover is the process by which a non-consensual record is made of any data appearing on the outside cover of sealed or unsealed mail. A mail cover cannot be requested in an investigation involving only a misdemeanor violation. The following information should be entered into CIMIS regarding mail covers conducted during the course of an investigation:

    1. approving official of the mail cover request (SSA level or higher).

    2. US Postal Service (USPS) Official approval date

    3. location address for the mail cover requested

9.9.4.5.3  (09-24-2007)
Search/Seizure Warrants

  1. If CI is the affiant for a search warrant, a numbered SCI is required. If CI is going to participate in the execution of a non-CI search warrant, a numbered PI or SCI is required. This non-CI search warrant must also be entered into CIMIS and linked to the appropriate PI or SCI numbered investigation. However, for a non-CI search warrant, the US District Court Docket number and the judicial district are not required.

  2. Seizure warrants require a linkage to one or more PIs or SCIs that have been approved for SIA. Criminal Investigation's assistance in the execution of non-CI seizure warrants are not entered into CIMIS.

  3. In civil judicial forfeiture investigations, special agents will serve a Warrant for Arrest in Rem and the Verified Complaint of Forfeiture to seize an asset without a seizure warrant being issued by the court. Warrants for Arrest in Rem must also be entered into CIMIS and linked to the appropriate PI or SCI numbered investigation. The PI or SCI must have SIA approval.

  4. Consent Searches: Property owner consenting to a search without a search warrant (Warrantless). Consent searches must be entered into CIMIS and linked to the appropriate PI or SCI investigation.

  5. Consent Seizures: Property owner consenting to the seizure without a seizure warrant (Warrantless). Consent seizure must be entered into CIMIS and linked to the appropriate PI or SCI investigations. The PI or SCI should have SIA approval. If not the SIA approval should be requested and approved using the same date of the consent seizure. Criminal Investigation's assistance in the execution of non-CI warrantless or consent seizures are not entered into CIMIS.

9.9.4.5.4  (09-24-2007)
Summons Enforcement (S)

  1. Internal Revenue Code (IRC) §7604 provides for civil enforcement of a summons if a person neglects or refuses to comply with a summons. Criminal Investigation Management Information System requires an entry to the "Summons Enforcement" screen when a summons on an SCI is forwarded for summons enforcement.

9.9.4.6  (02-15-2012)
Scheme Development Center Scheme

  1. The Scheme Development Center (SDC) Scheme Activity is utilized by both SDC users and by field office (FO) users (agents and other employees outside of the SDC).

    1. Scheme Development Center users can "Add" , "View/Edit" or "Delete" SDC schemes in the CIMIS database.

    2. Field office users can only "Add" , "Edit" , or "Delete" an SDC scheme name and/or number as it relates to investigations that they control within CIMIS.

  2. Entries into CIMIS are only made for SDC schemes that meet Law Enforcement Manual (LEM) criteria for any given field office. "Dump schemes" will not be input into CIMIS.

    1. The SDC will number a primary investigation (PI) and will input a summary of scheme information into CIMIS for transfer to the appropriate field office. The scheme entry will only be a summary of the scheme and will include the total number of returns and the total dollars. The SDC will not be required to input individual return information into the scheme. Another system, as designated by Refund Crimes, will be used by the SDC for entering individual return information.

    2. To add a new SDC Scheme, a PI must already exist within CIMIS for the scheme to be related to. Only SDC users can initiate an SDC Scheme. Field office users can view and make updates to existing scheme names and/or numbers. In CIMIS, the following information is captured for SDC schemes:
      • SDC scheme name
      • SDC scheme number
      • CI Office/Group in the SDC to which the scheme will be assigned
      • Criminal Investigation Program (CIP)
      • Total number of returns in the SDC scheme
      • Total refund amount claimed in the SDC scheme
      • Total refund amount deleted in the SDC scheme
      • Total number of Earned Income Tax Credit (EITC) returns in the SDC scheme
      • Total EITC amount claimed in the SDC scheme
      • Fraud Scheme/Criminal Activity

  3. Whenever information regarding the returns included in the scheme changes, the SDC will be responsible for updating the scheme information in CIMIS once the PI is sent to the field office.

  4. The scheme information in CIMIS will also include the CI Program of either Questionable Refund or Return Preparer, as well as the appropriate fraud scheme/criminal activity code (e.g., EITC). The SDC will make the EITC determination and input that in the CIMIS SDC scheme information.

    1. The EITC designation on the scheme in CIMIS will be the overriding factor for EITC designation (>50% returns involve EITC) for all PI’s and related SCI. This holds true even if a field office puts other fraud scheme/criminal activity codes or CI program codes on other investigations related to a scheme.

  5. Scheme Development Center schemes can be related to other SDC schemes.

  6. All SDC schemes must be related to an existing PI.

  7. The SDC should no longer relate a PI to a national GI.

  8. The SDC will name the Questionable Refund Program (QRP) primary investigation as follows: QRP SCHEME (10 digit scheme number i.e., 1720070000). The word SCHEME should be part of the investigation name).

    1. The gender will be Other and the taxpayer identification number (TIN) will be entered using all zeroes (000-00-0000 or 00-0000000).

    2. Field offices should not change the name of the PI. They should number a spin-off SCI under the PI with the perpetrator(s)’ names.

  9. The SDC will name the Return Preparer Program (RPP) primary investigation in the name of the preparer’s or the business’ name and will include the correct TIN, if known.

9.9.4.7  (09-24-2007)
Identity (P/S)

  1. Identities represent individuals and/or businesses involved in an investigation. An identity will be classified as either a Primary or an Associate identity for an investigation.

    1. Primary Identity (p/s): The primary identity of an investigation is the person or business under investigation, while the associate identities are the people and/or businesses associated with the primary identity.

    2. Associate Identity (g/p/s): An associate identity to an investigation is an individual or entity that has a nexus to the scheme of the alleged non-compliance identified in the investigation, but whose role in the scheme has yet to be fully determined. If controls are placed on an individual and/or entity, an associate identity must be entered into CIMIS.

  2. Witnesses are not to be entered as associate identities. Per Department of Treasury Directive 55-01, a witness is defined as a person who has information or evidence concerning a crime and provides such information or evidence to a law enforcement agency. Where the witness is a minor, the term witness includes an appropriate family member or legal guardian. The term witness does not include defense witnesses or those individuals involved in the crime as perpetrators or accomplices. The term witness does not include confidential informants.

  3. If an individual is entered in CIMIS as an associate identity, but is later determined to be a witness, the associate identity record for the individual must be removed from CIMIS.

  4. The associated identity screen will enable each field office to identify if an individual or entity is tied to an investigation anywhere in the country. It will also assist in Freedom of Information Act (FOIA) requests and requests from the DOJ.

9.9.4.7.1  (09-24-2007)
Gender (P/S)

  1. This is a mandatory field for PIs and SCIs. The following choices are available for this field: Male, Female, Business (corporation or estate of decedent), or Other (not male, female or business).

9.9.4.7.2  (09-24-2007)
Taxpayer Identification Number (TIN) (P/S)

  1. This is a mandatory field for primary and subject criminal investigations. All TINs should be verified in the Integrated Data Retrieval Systems (IDRS) using command code INOLE before the input of the TIN into CIMIS. IDRS may only be used to verify TIN’s for new and/or open investigations with Title 26 and/or Title 18 tax violations or for investigations that meet the related statute test. For any investigations with non-tax violations that do not meet the related statute test, only non-IDRS systems may be used to obtain additional identifying information.

    1. If the social security number (SSN) is unknown for gender code "Male" , "Female" or "Other" enter 000-00-0000 or 00-0000000. If the employer identification number (EIN) is unknown for gender code "Business" , enter 00-0000000. When the correct SSN or EIN is obtained, an update to this field will be necessary. Enter the SSN using dashes where appropriate (i.e., "987-65-4320" ). Enter the EIN using a dash where appropriate (i.e., "32-1234567" ).

    2. As a means to verify the accuracy of the input, the system will require that the SSN/EIN be input a second time to validate the original entry.

9.9.4.7.3  (09-24-2007)
Date of Birth (P/S)

  1. When known, enter for PIs and SCIs only.

9.9.4.7.4  (09-24-2007)
Name - First, Last, Middle, and Extended (P/S)

  1. First and Last Name (P/S): These are mandatory fields for primary and subject criminal investigations. (General Investigations only require an "Investigation Name" ). An entry is required in both the "First" and "Last" Name fields for individuals. For businesses and other entities their name should be entered in the "Last Name" field and nothing should be entered in the "First Name" field.

    1. In sensitive situations, pseudonyms may be used to identify the investigation. This option should only be used upon approval of the SAC.

    2. If an individual has an "Extended" Name (e.g., Jr., Sr., II, III, etc.), it should be entered into the field titled "Extended Name" in CIMIS.

9.9.4.7.5  (09-24-2007)
Address – Street, City/State, and Postal Code (P/S)

  1. This is a mandatory field for primary and subject criminal investigations. At a minimum, a primary address must be entered in CIMIS for these types of investigations. The database also allows secondary addresses to be entered. If the primary address is unknown, enter "Not Listed" in the "Address Type" field with a note that the address is currently unknown.

    1. Street Address: Enter the street address of the individual or entity the investigation involves using abbreviations such as ST, AVE, DR, BLVD, etc. to conserve space. If the address is unknown, enter "Unknown " in this field.

    2. City/Town: Enter the city/town of the individual or entity the investigation involves. If the address is unknown, enter "Unknown" in this field.

    3. State/Country: Utilizing the lookup box on the address screen, select the appropriate state or country where the individual or entity resides. If the address is unknown, select "Unknown" in the "State" field within the lookup box.

    4. Postal Code: Enter the appropriate five digits or the extended 11 digit zip code for locations in the United States. If the exact US zip code is unknown, enter "00000-0000." If a foreign country code is entered in the "State/Country" field, enter the appropriate postal code or, if the postal code is unknown, enter "99999-9999" in this field.

      Note:

      The internet offers several sites for researching zip and postal codes. Example: www.usps.com (US); www.canadapost.ca (Canada); www.royalmail.com (United Kingdom); www.deutschepost.de (Germany); and www.laposte.fr (France).

9.9.4.7.6  (09-24-2007)
Alias/Doing Business as (DBA)/Partnerships (P/S)

  1. If the individual or entity being investigated has an alias, is Doing Business as (DBA) or is in a partnership, this information should be captured in this field. The system will maintain a record of all entries in this multiple data field.

9.9.4.7.7  (09-24-2007)
National Identification (ID) (P/S)

  1. The National Identification (ID) field in CIMIS is used to capture information regarding state-, United States-, and foreign country- issued identification cards linked to the individual being numbered. Examples of National ID field entries are Birth Certificate Number, Cedula Identification Card Number, Driver's License Number, HAZMAT Certificate Number, Matricula Consular Identification Card Number, Other Foreign-Issued Consular Identification Card Numbers, Passport Number, Pilot's License number, and State-Issued Identification Card Numbers.

9.9.4.8  (09-24-2007)
Investigation Information

  1. This section describes the investigation information that is recorded for GIs, PIs, and SCIs in the CIMIS.

9.9.4.8.1  (01-07-2011)
Allegation of Non-Compliance (G/P/S)

  1. This is a mandatory field for all types of investigations. Enter a summary of the allegation describing the unlawful/criminal activity involved in the investigation or the defining scope/purpose of the GI. DO NOT ENTER GRAND JURY INFORMATION INTO THIS FIELD. Multiple allegations may be input.

  2. The following are specific examples of information that should not be included in the allegation field:

    1. Grand jury information and references to grand jury designation (another field within CIMIS).

    2. Names of subjects, associates, dependents, witnesses, IRS personnel, government attorneys, or other personal identifying information.

    3. Identifiers such as SSNs, EINs, TINs, EFINs, DOBs, specific addresses, or P.O. Box).

    4. Specific descriptions of unnamed individuals that nevertheless identify them, such as “Mayor of Los Angeles”. More general descriptions, such as “the mayor of a California city” or “the president of a local bank” should be used.

    5. Specific names of businesses. The entry should instead refer to businesses in general terms (e.g., “a large manufacturing company” or “a return preparation business”).

    6. Detailed tax return information or tax return summaries.

    7. Refrain from the use of the terms “illegal tax protester”, “constitutionally challenged”, or similar language when referring to taxpayers. When in doubt describe the action, such as, “the taxpayer has filed frivolous returns” or “the taxpayer adamantly refuses to file required returns”.

    8. Specific names of drug organizations, organized crime groups, and gangs. The entry should instead refer to them in general terms (e.g., “a prominent local drug organization” or “a local street gang”).

    9. Internal investigation numbers and specific names and numbers of task force operations and undercover operations. The entry should instead refer to them in general terms (e.g., “a HIDTA Task Force operation”).

    10. Bank names and bank account numbers. The entry should instead refer to these in general terms (e.g., “The subject allegedly structured $300,000 cash into his/her personal (or an associate’s) bank account at a local (or foreign/overseas) bank”).

    11. License plate numbers.

    12. Slang or text message language.

    13. Chronological or other investigatory steps taken and planned investigative steps.

    14. Comments and conclusions made by government attorneys, special agents, cooperating investigators, or defense attorneys.

    15. Specific quotes or language from telephone intercepts or garnered through other undercover techniques. The entry should instead refer to conversation content in general terms (e.g., “during an undercover operation, the subject acknowledged he had transported cocaine”).

9.9.4.8.2  (09-24-2007)
Criminal Investigation Programs and related Fraud Scheme/Criminal Activities (G/P/S)

  1. These are mandatory and multiple data fields for all types of investigations.

  2. The criminal investigation programs (CIP) classification is based upon the alleged violation(s) at the time the investigation is initiated. The CIP should be updated if the investigation is reclassified.

  3. The "Fraud Scheme/Criminal Activity" is directly associated with the CIP chosen and more fully describes the alleged scheme or criminal activity being conducted by the individual or entity under investigation. If the CIP is updated, it is possible that the Fraud Scheme/Criminal Activity entry(s) will also need to be edited accordingly.

    1. The "Legal Income General Investigation Only" Fraud Scheme/Criminal Activity will be used for GI’s numbered to investigate areas of noncompliance involving industries or occupations from which income is believed to be exclusively derived from legal activities or sources. Similar to QRP and RPP investigations, any subsequent PIs emanating from these legal income GIs will almost invariably be legal source income tax cases.

  4. Criminal Investigation Programs:

    1. Abusive Tax Scheme Program: The Abusive Tax Scheme Program focuses on non-compliance associated with abusive tax schemes promoted by individuals for the purpose of committing tax evasion and can include domestic and foreign schemes. The Abusive Tax Scheme Program will encompass violations of the Internal Revenue Code (IRC) and related statutes where multiple flow-through entities are used as an integral part of a scheme to evade taxes. Such schemes are characterized by the use of trusts, Limited Liability Companies (LLCs), Limited Liability Partnerships (LLPs), International Business Companies (IBCs), foreign financial accounts, offshore credit/debit cards, and other similar instruments. The Abusive Tax Scheme Program does not include questionable claims for refund, return preparers or persons who promote or subscribe to frivolous non-filer arguments.

    2. Bankruptcy Fraud Program: The Bankruptcy Fraud Program encompasses tax, money laundering and currency crimes committed in the bankruptcy arena. Ideally, these investigations should demonstrate a strong tax nexus, specifically, the Service is a major creditor in the bankruptcy proceedings or the bankruptcy fraud is an integral element of the particular tax evasion or money laundering scheme. Bankruptcy fraud statutes 18 USC §152 (Concealment of Assets) and 18 USC §157 (Bankruptcy Fraud) can be utilized in conjunction with other violations within CI’s jurisdiction in these investigations. "Crimes committed in bankruptcy" is the determining factor in deciding whether a case will be included in this program, regardless of whether the tax involves income, employment, or excise taxes.

    3. Corporate Fraud Program: Corporate fraud encompasses violations of the Internal Revenue Code and related statutes committed by large, publicly traded (or private) corporations, and/or by their senior executives. These schemes are characterized by their scope, complexity, and the magnitude of the negative economic consequences for communities, employees, lenders, investors, and financial markets. It is important to define the size and ownership of corporations associated with specific individuals under investigation.

    4. Employment Tax Fraud Program: Investigations involving taxpayers who fail to comply with the legal requirement to withhold and/or pay over Federal income tax withholding, social security taxes, and Federal unemployment taxes. These schemes can take a variety of forms including: employee leasing schemes, payroll tax "pyramiding" , failure to file, the filing of false payroll tax returns, and many others.

    5. Excise Program: Investigations involving violations of the excise tax laws.

    6. Financial Institution Program: Investigations where fraud against or related to a bank, credit union, Savings and Loan, check cashing business, thrift, stockbroker, or related regulatory agency is a material element of the violation or where employees or officials of this institution are responsible for placing the solvency of the institution at risk. (Classify investigations of non-bank financial institutions as general fraud.)

    7. Gaming Program: Investigations relating to gaming industry, either legal or illegal form of gaming.

    8. General Fraud Program: Investigations that do not fall within any of the other program areas.

    9. Health Care Program: Investigations relating to health care fraud. All investigations of insurance fraud involving health care will be included in this program.

    10. Insurance Program: Investigations involving the non-health care insurance fraud.

    11. Narcotics - OCDETF Program: Investigations which involve members of high-level narcotics trafficking and/or narcotics/money laundering organizations and are authorized by the Regional Organized Crime & Drug Enforcement Task Forces (OCDETF) coordination committee.

    12. Narcotics - OTHER Program: Investigations involving financial activities of significant individuals or entities who transport, distribute, or finance illegal drugs and/or launder illegal drug proceeds.

    13. Narcotics - HIDTA Program: Co-located multi-agency task force investigations which involve organizations and/or individuals involved in narcotics trafficking and/or narcotics money laundering, worked through the High Intensity Drug Trafficking Area Program (HIDTA), through the Office of National Drug Control Policy (ONDCP).

    14. Narcotics - HIDTA/OCDETF Program: Multi-agency task force investigations of organizations and/or individuals involved in narcotics trafficking and/or narcotics money laundering worked jointly through the OCDETF program and HIDTA.

    15. Narcotics - Terrorism/OCDETF Program: Terrorism investigations encompassing violations of the Internal Revenue Code and related statutes committed by those who are either directly or indirectly involved in terrorist financing or other terrorist activities. Investigations involved in this program have an articulable nexus to terrorist activity, even though the terrorist activity may not be provable. Additionally, investigations in this CIP also have an articulable nexus to narcotics activity and have been designated as an OCDETF investigation and assigned an OCDETF investigation number.

    16. Public Corruption Tax Crimes Program: Investigations involving misuse of office or violations of public trust of or by a government official/employee.

    17. Questionable Refund Program: Investigations involving fraudulent tax refund schemes (refer to IRM 9.5.3, Criminal Investigation Strategies). QRP Schemes generally consist of one or more tax returns that have been determined to be false and involve violations of Title 18 USC §286 (Conspiracy to Defraud the Government with Respect to Claims) and Title 18 USC §287 (False Claims). These returns appear to have been prepared by the same individual or group of individuals based on similar return characteristics or the same "modus operandi." All investigations involving Electronic Return Originators (ERO) should initially be classified as QRP investigations until the true nature of the scheme can be determined.

    18. Return Preparers Program: Investigations involving preparers of fraudulent tax returns. RPP Schemes are generally perpetrated by unscrupulous return preparers who knowingly add false expenses, deductions, credits, or exemptions to their clients' tax returns to decrease a client's tax liability, resulting in a larger refund or significantly less tax. These investigations generally involve violations of 26 USC §7206(1) (Preparation of a False Return) and 26 USC §7206(2) (Aiding or Assisting in the Preparation of a False Return).

    19. Telemarketer Program: Investigations where telephone or wire communications are a major element used to fraudulently promote, solicit, or market products and/or services.

    20. Terrorism Program: Terrorism investigations encompass violations of the IRC and related statutes, committed by those who are either directly or indirectly involved in terrorist financing or other terrorist activities.
      (1) An investigation should be coded as terrorism if the following conditions apply:
      (a) An investigation is initiated through participation in Joint Terrorism Task Force (JTTF). See exception (3).
      (b) The Federal Bureau of Investigation (FBI), through the JTTF, has an "active interest" in the investigation including monitoring the investigation. See definitions (4).
      (c) IRS-CI determines that a nexus to terrorism exists. Investigations involved in this program may have a connection to terrorist activity even though the terrorist activity may not be readily provable. An example of nexus to terrorism would be sending funds by an informal money transfer system, such as a Hawala, to an entity or individual designated by the Office of Foreign Assets Control (OFAC), or a "country of interest" – a country widely known as a haven for terrorist activity or for harboring terrorists. These investigations should be referred to DOJ for grand jury investigation and coordination with the JTTF.
      (2) There may be instances where CI initiates an investigation independently and later learns that FBI wants to either join or closely monitor the investigation. For example, CI is pursuing violations on a tax preparation business and is the sole investigative agency. The JTTF Liaison is approached by the FBI, based on separately obtained information, stating that they have an interest in the outcome of the IRS investigation and request us to start a tax grand jury. In this event, CI should change the CIP to terrorism upon notification.
      (3) Exception to Inclusion for JTTF Initiated Investigations: FBI no longer has an active interest in pursuing the matter. For example: CI pursued money laundering violations on a target that FBI had under surveillance for intelligence purposes. FBI’s investigation was closed with no results and FBI no longer wanted to monitor CI’s progress or the investigation outcome. While the CIP was terrorism at the investigation initiation, it should be updated to another CIP upon FBI’s notification of their lack of continued interest.
      (4) Definition of FBI's "Active Interest" : FBI wants to monitor the investigation including such activities as participation in CI search warrants; requests to debrief subjects upon arrest, or utilizing CI enforcement actions to gather intelligence. In these or like situations, the CIP is terrorism and should remain so unless the monitoring situation changes to no interest. For example: JTTF agents have requested to join a CI’s search warrant. A year later FBI states they no longer are interested in the subject. During the year of monitoring, CI should code the investigation as terrorism. Upon FBI’s notification of no interest, the agent should update the CIP.
      (5) Once a CIP terrorism investigation has been elevated to Subject Investigation, the assigned lead special agent is required to file a monthly activity report to Narcotics Counterterrorism.

9.9.4.8.3  (09-24-2007)
District Court Docket Number (S)

  1. Enter for SCIs only. Enter the US District Court Docket Number (including alpha characters) when the defendant enters a plea.

9.9.4.8.4  (09-24-2007)
Due Date (G/P/S)

  1. This is an optional field for GIs, PIs, and SCIs. This field is used at the discretion of the local manger.

9.9.4.8.5  (09-24-2007)
Federal Record Center Management (G/P/S)

  1. This activity is used to document investigation records sent to a Federal Records Center (FRC). Criminal Investigation Management Information System will only allow you to enter a FRC number for an investigation that has a closed status.

9.9.4.8.6  (09-24-2007)
General Investigation Classification Type (G)

  1. The General Investigation Classification Type is a mandatory field for GIs. There are seven General Investigation Classification types as described below:

    1. Criminal Investigation Program Areas of Non-Compliance: General Investigations that track CI programs, i.e., Abusive Tax Scheme, Corporate Fraud, General Fraud, Narcotics, Terrorism, etc. Primary Investigations will be related to this type of general Investigation.

    2. Headquarters Coordinated Tracking HQ authorized: General investigations initiated for the purposes of coordinating tracking of field office investigations. Primary Investigations will be related to this type of general investigation.

    3. Imprest Fund Cover Agent Maintenance Activity: A GI that is initiated for authorized imprest funds purposes. No investigations will be related to this type of general investigation.

    4. Imprest Fund Special Use Vehicles: A GI that is initiated for authorized imprest funds purposes. No investigations will be related to this type of general investigation.

    5. Liaison Contacts: Liaison contacts and/or efforts with Federal, state, and local law enforcement agencies. This would include multi-agency task forces and Financial Investigative Task Forces. CI personnel are assigned to Financial Investigative Task Forces to provide financial expertise to information gathering efforts of the US Attorney's office. No investigations will be related to this type of general investigation.

    6. Suspicious Activity Report (SAR): A GI that tracks CI’s SAR-Review Team resources commitment to Bank Secrecy Act (BSA) compliance program. All investigations developed by the SAR-Review teams must be linked to this GI.

9.9.4.8.7  (09-24-2007)
Grand Jury types (G/P/S)

  1. This is an optional field for GIs, PIs, and SCIs. Enter the appropriate grand jury request type and the corresponding approval date.

    1. Government Attorney: Grand jury requests from the US Attorney's Office. The approval/request date should be the date the USAO requests our participation.

    2. OCDETF: A request of an Organized Crime Drug Enforcement Task Force (OCDETF) for a joint tax-non-tax grand jury investigation with IRS participation. The approval date should be the date the committee approves the proposal.

    3. Service Initiated: An IRS (service) initiated request to DOJ-TAX to conduct a tax grand jury investigation. The approval/request date should be the date the Department of Justice approves the request.

    4. Target Expansion: A request to add additional targets to an existing approved tax grand jury. The approval/request date should be the date the USAO requested the expansion.

9.9.4.8.8  (09-24-2007)
Industry (G/P/S)

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

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

    2. If the industry is an Illegal industry, select "Illegal Industry" . Do not confuse the criminal activity with the industry. For example, an escort service is a legal industry. Prostitution run out of an escort service is the illegal activity. Street prostitution/pimp is an illegal industry.

    3. The selection "Not Applicable" is to be used for GIs only. All other investigation types must have an "Industry" type.

9.9.4.8.9  (02-15-2012)
Investigation Assignments (G/P/S)

  1. This is a mandatory and historical field for all types of investigations. All investigations entered into CIMIS must have a CI office and group assignment.

    1. Lead Agent Assignment: Every investigation in CIMIS should have a lead agent assigned. In the case of PIs being numbered by an SDC or LDC, the Lead Assignment may be a non-1811 investigative analyst. Subject criminal investigation lead assignments must be special agents.
      (a) The employee assigned as the lead on an investigation must have either a permanent or detail position within the transfer boundaries of the organization that owns the investigation. For example, an investigation is numbered in Baltimore Group 04. The employee assigned as the lead must be permanent or detailed somewhere within the Baltimore Field Office.
      (b) If the lead agent assigned to any investigation is transferred outside of the CI office that owns the investigation, or if the lead agent retires or leaves CI, that agent’s assignments on all open investigations will be ended and the investigations will become unassigned in the office/group unless the investigations are reassigned to other agents prior to the employee’s departure.
      (c) If, on the other hand, the lead agent assigned to any investigation is detailed or is transferred to another group within the office that owns the investigation (i.e., within the transfer boundary), the lead agent’s assignments will not be ended and will remain open.
      (d) If an investigation is temporarily without an open lead agent assignment, the investigation will be displayed as "Unassigned" in the CI office and group that owns it (i.e., the office/group to which it is assigned).

  2. Secondary Agent Assignment (g/p/s): This is an optional field. The system will maintain a record of all entries in this multiple data field.

  3. Other Assignment (g/p/s): This is an optional field. The system will maintain a record or all entries in this multiple data field.

9.9.4.8.10  (09-24-2007)
Investigation Grade Level (S)

  1. The entries completed in this section of the CIMIS application replace the "Form 3714, Subject Investigation Analysis Guide" . The grade of the investigation being requested will automatically be determined based on responses provided to the grading criteria questions.


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