9.11.3  INVESTIGATIVE PROPERTY

Manual Transmittal

November 05, 2014

Purpose

(1) This transmits revised IRM 9.11.3, Investigative Property.

Material Changes

(1) Subsection 9.11.3.8.1(3) has been added to clarify the definition of an agent's residence as it relates to the use of safety trigger locks for weapons. Subsequent paragraphs were re-numbered.

Effect on Other Documents

This IRM supersedes IRM 9.11.3 dated January 29, 2014.

Audience

CI

Effective Date

(11-05-2014)

Domenic A. McClinton for Richard Weber
Chief, Criminal Investigation

9.11.3.1  (03-17-2011)
Overview

  1. In 1994, Criminal Investigation (CI), in accordance with the formation of a Centralized Financial System, agreed to assume purchasing and accounting responsibility for investigative equipment, as well as investigative accessories and supplies. At that time, the automated Criminal Investigation Management Information System (CIMIS) was put into effect.

  2. The Criminal Investigation Management Information System and the tracking of investigative equipment is covered in IRM 9.10.1, Criminal Investigation Management Information System. This section deals with the overall topic of investigative equipment as described in the following sections:

    1. Types of CI Equipment

    2. Equipment Models, Checklist and Equipment Needs

    3. Responsibilities for Equipment

    4. Acquiring Investigative Equipment, Accessories and Supplies

    5. Tracking Investigative Equipment, Accessories and Supplies

    6. Official Use of Investigative Equipment

    7. Security of Investigative Equipment and Other Property

    8. Surveying and Disposing of Equipment

    9. Information Unique to Specific Types of Equipment and its Use

9.11.3.2  (03-17-2011)
Types of Criminal Investigative Equipment

  1. Criminal Investigation classifies the equipment used to carry out its investigative and enforcement responsibilities into four different types:

    • Investigative Equipment

    • Investigative Accessories and Supplies

    • Automated Data Processing (ADP) Equipment

    • Office Equipment

9.11.3.2.1  (03-17-2011)
Investigative Equipment

  1. Investigative equipment includes, but is not limited to the following: fleet vehicles, surveillance vehicles, radio communication equipment, firearms, body armor, electronic surveillance equipment, audio and video equipment, cameras and lenses, night vision equipment, optical equipment, secure telephone unit (STU) equipment, enforcement belt and wallet badges, CI pocket commissions, microfilm reader printers, use of force padded training suits, and firearms training systems.

9.11.3.2.2  (03-17-2011)
Investigative Accessories and Supplies

  1. Investigative accessories and supplies include, but are not limited to the following: ammunition, safes, pagers, cellular phones, tape recorders and transcribers, slide projectors, camera lenses, binoculars, pepper spray, targets, holsters, gun cleaning equipment and supplies, microphones, headphones, handcuffs, emergency lights, bolt cutters, gear bags, fingerprint kits, flashlights, tripods, camera accessories, tools, red guns, impact bags, mats, leg irons, money counter, pry bar, raid hats, and raid jackets.

9.11.3.2.3  (03-17-2011)
Automated Data Processing Equipment

  1. Automated Data Processing (ADP) equipment is all computer hardware, software and peripherals which include, but are not limited to the following: desktop computers, laptop or portable computers, printers, monitors, scanners, external storage devices, software, fax machines, telephones, answering machines, and miscellaneous equipment. This equipment will be entered into the Information Technology Asset Management System (ITAMS).

9.11.3.2.4  (03-17-2011)
Office Equipment

  1. Office equipment is all equipment regularly used for administrative purposes such as shredders, date stamping machines, and training aids.

9.11.3.3  (03-17-2011)
Equipment Models, Checklists and Equipment Needs

  1. The equipment model for each GS-1811 special agent, group and field office is contained in Exhibit 9.11.3-1 through 3-3. Headquarters (HQ) Security and Technical Operations uses these models for equipment ordering and replacement.

  2. All employees assigned equipment, including credit cards, are required to complete an Employee Equipment Checklist (see Exhibit 9.11.3-4). When a special agent enters on duty, an Employee Equipment Checklist will be prepared for all equipment supplied at the National Criminal Investigation Training Academy (NCITA). When the special agent graduates from the NCITA, the Employee Equipment Checklist will be forwarded to their respective field office. The employees supervisor will maintain the Employee Equipment Checklist. The supervisor will verify that the equipment on the Employee Equipment Checklist has been accounted for, at least annually, during their operational reviews.

  3. If any additional equipment is needed or requires replacement prior to the normal replacement cycle (due to excessive maintenance costs or other reasons), a memorandum outlining the request will be submitted by the Special Agent in Charge (SAC) to the Director, Security and Technical Operations.

  4. Equipment assigned to each GS-1811 special agent, pursuant to the special agent equipment model and Employee Equipment Checklist, will stay with them for his/her career, even when transferred to another field office, except for vehicles and related items.

  5. Laptop computers will be transferred with the agent if he/she is transferring to a non-management position. If the agent is transferring to a management position, the laptop will remain with the losing field office.

9.11.3.4  (03-17-2011)
Responsibilities for Equipment

  1. The Director, Agency Wide Shared Services (AWSS) and Facilities Management Officers are responsible for property management and assisting officials of CI by performing most current services, except for duties as stated in the Memorandum of Understanding for CI (see Exhibit 9.11.3-5).

9.11.3.4.1  (01-29-2014)
Headquarters

  1. Headquarters will be responsible for:

    1. Budgeting and controlling funds for investigative equipment, accessories and supplies.

    2. Developing budget plan requirements.

    3. Developing total long-range, short-range and current investigative equipment requirements, including budget requirements.

    4. Allocating equipment to field offices.

    5. Critically reviewing field office requests for equipment.

    6. Providing the field with uniform procedures for equipment assignment, use, application, transfer, and loan as necessary to maintain proper security and prolong service life.

    7. Maintaining custody of all frequently used investigative equipment assigned to his/her area.

    8. Coordinating the inventory, control and accountability of all investigative equipment and investigative accessories with AWSS.

    9. Fulfilling the functions of a property officer as it relates to investigative equipment and investigative accessories and supplies, including accountability, record keeping, and disposal.

    10. Designating a Survey Officer.

    11. Cooperating with other IRS and Treasury investigative activities to ensure maximum utilization of all investigative equipment.

    12. Evaluating new equipment to ascertain whether it can assist CI in meeting investigative responsibilities.

    13. Setting standards for and recommending equipment to be purchased.

    14. Administering service wide radio maintenance contracts.

    15. The Director, Special Investigative Techniques, will be responsible for maintaining the inventory of all undercover investigative equipment including undercover vehicles. A Special Investigative Techniques (SIT) program analyst will track expenditures in CIMIS for undercover vehicles.

    16. The Director, Special Investigative Techniques, should maintain a separate tracking system that accurately identifies ALL undercover equipment. The only purpose for entering these items into CIMIS is to provide Corporate IRS with data relating to the dollar values for the IRS' financial statement and data for Treasury vehicle reports.

9.11.3.4.2  (01-29-2014)
Area Offices of Criminal Investigation

  1. Each Director, Field Operations, will be responsible for:

    1. maintaining an accurate record of all investigative equipment and investigative accessories and supplies assigned to the Director, Field Operations office

    2. coordinating with AWSS to ensure all office equipment in the Director, Field Operations office is accurately recorded

    3. following local guidelines for tracking ADP equipment using ITAMS

    4. fulfilling the functions of a property officer as it relates to investigative equipment and investigative accessories and supplies, including accountability, record keeping, and disposal

    5. conducting an annual inventory of all investigative equipment

    6. forwarding copies of all approved Forms 1933, Report of Survey, to the Director, Security and Technical Operations; the original Form 1933 will be maintained in the originating office

    7. designating an area CIMIS Coordinator responsible for training new operators and providing assistance to their area field office coordinators; this duty may be assigned to a field office CIMIS Coordinator

9.11.3.4.3  (01-29-2014)
Field Offices

  1. Each field office will be responsible for:

    1. submitting the New Agent Equipment Request Checksheet for new special agents (see Exhibit 9.11.3-6) to Security and Technical Operations within one month of graduation from Special Agent Basic Training (SABT) course at NCITA

    2. maintaining an accurate record of all investigative equipment and investigative accessories and supplies assigned to the field office

    3. purchasing expendable supplies and accessories, such as ammunition, targets, etc.

    4. coordinating with AWSS to ensure all office equipment in CI is accurately recorded

    5. following local guidelines for tracking ADP equipment using ITAMS

    6. conducting an annual inventory of all investigative equipment

    7. forwarding all inventory reports to Security and Technical Operations with a copy to the Director, Field Operations

    8. forwarding copies of all approved Forms 1933, Report of Survey, through the Director, Field Operations, to Security and Technical Operations; the original Form 1933 will be maintained in the originating office

    9. fulfilling the functions of a property officer as it relates to investigative equipment and investigative accessories and supplies, including accountability, record keeping, and disposal

    10. following Special Investigative Techniques guidelines for tracking all undercover assets

    11. designating a Survey Officer

9.11.3.4.4  (03-17-2011)
Criminal Investigation Special Agent in Charge

  1. In addition to the above responsibilities, each SAC will:

    1. personally sign and be accountable for equipment assigned to his/her office after being satisfied that the inventory is correct

    2. ensure that all equipment is inspected for suitability for continued use, in conjunction with the annual inventory, with special emphasis to the inspection of firearms and body armor; the reliability of firearms and body armor is directly related to their use and maintenance; replacement will continue to be based on the results of a visual inspection

    3. assure that equipment is used in conformity with IRS policy and regulations (see IRM 1.35.6, Administrative Accounting, Property and Equipment Accounting).

    4. conduct an inventory each time there is a change of SAC, and the new official will personally sign and be accountable for the equipment

9.11.3.4.5  (01-29-2014)
Special Responsibilities for Sensitive-Type Investigative Equipment

  1. Except for those devices described in paragraph (3) below, field offices may not purchase, fabricate or have manufactured any consensual monitoring equipment or accessories without approval from Security and Technical Operations or his/her designee. Equipment obtained with approval that is valued over $900 and/or susceptible to being converted to personal use will be entered into CIMIS by the field office.

  2. Field offices may maintain an inventory of induction coils, in-line recording devices or similar devices for use when consensual telephone monitoring is approved.

  3. Field offices may purchase induction coils, in-line recording devices or similar devices locally. Use of personally owned induction coils, in-line recording devices or similar devices is prohibited.

  4. Responsibility for electronic monitoring equipment will be assigned to HQ technical representative in the Security and Technical Operations Section. At the request of the SAC, the HQ technical representative may reassign monitoring devices to a field office technical agent.

  5. Only those special agents who have attended training programs in the use, operation, and installation of electronic surveillance equipment (except induction coils, in-line recording devices, or similar devices) will be permitted to install and operate such equipment, unless in emergency situations, another individual is specifically authorized to do so by the SAC or his/her designee. Training for this type of equipment will be conducted with sufficient frequency to assure that operators and installers of the equipment retain their expertise.

9.11.3.4.6  (03-17-2011)
Undercover Assets

  1. The Director, Special Investigative Techniques, will be responsible for maintaining the inventory of all undercover investigative equipment including undercover vehicles. Unique pool numbers have been established in Criminal Investigation Management Information System (CIMIS) to track assets. The respective program analyst will maintain a separate tracking system that accurately identifies all undercover equipment. The program analysts will provide an inventory listing to the SAC annually for their information.

  2. The program analysts will conduct a physical inventory of all undercover assets during sensitive reviews by September 30th of each year and report any changes/deletions/lost items to Special Investigative Techniques and the Special Investigative Techniques CIMIS Coordinator.

  3. The Special Investigative Techniques CIMIS Coordinator will be responsible for all additions/disposals. The CIMIS procedures will be followed for disposal of equipment and vehicles. The field office where the undercover equipment is located will assist in the disposal process.

  4. If a luxury vehicle is seized/forfeited or is obtained from a Big Ticket Operation and is going to be assigned to an undercover agent, the identifying information about the vehicle should be provided to the Special Investigative Techniques CIMIS Coordinator for entry into CIMIS.

  5. The program analysts will input mileage and maintenance on all undercover vehicles. Undercover agents will submit vehicle information via electronic diary to their respective program analysts each month. The program analysts will input this information by the 20th workday of the next month.

9.11.3.5  (01-29-2014)
Acquiring Investigative Equipment, Accessories, and Supplies

  1. Equipment may be acquired through:

    1. purchase

    2. lease

    3. no-cost acquisition (i.e., surplus property acquired from another agency; forfeited property placed into official use; donated property)

  2. The equipment models (see Exhibit 9.11.3-1 through 3-3) are used by Security and Technical Operations for determining what equipment is to be ordered or replaced. The CIMIS data will be matched to these models and the Authorized Staffing Pattern to determine each field office's equipment needs. Requests for equipment not covered by these models or in amounts above the model levels should be sent in memorandum form to Security and Technical Operations. All requests must go through the SAC.

9.11.3.5.1  (03-17-2011)
Purchases and Leases

  1. The Director, Finance or Director, Security and Technical Operations, oversee the purchases or lease of all investigative equipment.

  2. The Director, Security and Technical Operations, will acquire and distribute all investigative equipment. Field offices may not purchase investigative equipment without prior approval of Security and Technical Operations or his/her designee, except as stated in subsection 9.11.3.4.5 paragraph (3) above.

  3. The SAC can purchase expendable supplies and accessories, such as ammunition, targets, etc.

9.11.3.5.2  (03-17-2011)
No-Cost Acquisitions

  1. No-cost acquisitions include property:

    1. Acquired from Excess — Property obtained from a Federal government agency that declared the property excess or surplus.

    2. Donated or In-Kind Gifts — Property acquired from a non-Federal government agency, except through the Deputy Attorney General (DAG) process or property purchased to replace destroyed property (i.e., a vehicle purchased by an insurance company to replace a wrecked vehicle).

    3. Seized and Forfeited — Property acquired through the forfeiture process (DAG or IRS forfeiture under 18 USC) or through 26 USC §7302 forfeiture.

9.11.3.5.2.1  (03-17-2011)
Donated or In-Kind Gifts

  1. Requests to place in-kind gifts in field office inventories must be approved by the Chief, CI. The field office should prepare a memorandum outlining the facts involved including a description of the asset, anticipated useful life, and its fair market value. The Chief, CI, will forward the request through AWSS Management to Treasury. The asset cannot be put into official use until approval is received from Treasury.

9.11.3.5.2.2  (01-29-2014)
Seized and Forfeited Assets Retained For Use By Criminal Investigation

  1. Pursuant to 18 USC, forfeited property can only be placed in official use for a "law enforcement" purpose. Property should not be placed in official use unless it is believed that the asset has a useful life of at least one year. Waivers to this must be authorized by the Treasury Executive Office of Asset Forfeiture (TEOAF).

  2. Luxury vehicles will not be placed into official use, except for specific unique use (e.g., undercover operations) and are subject to other use limitations and record keeping requirements.

  3. Real property may be placed into official use in unusual circumstances and only if the proposed usage of the property will be and remain consistent with serving a significant and continuing Federal law enforcement purpose.

  4. Where the forfeited property is not needed for official use in the seizing field office, the responsible Director, Field Operations, should be contacted prior to public sale to determine if the property is needed elsewhere within CI.

  5. Seized electronic surveillance equipment which is forfeited and retained by CI for official use must be reported to Security and Technical Operations.

  6. Investigative equipment, which is forfeited and placed into official use by CI, with a value of $900 or more and/or susceptible to being converted to personal use will be entered into CIMIS by the forfeiting field office. A Form 1570, Declaration of Forfeiture, which is prepared by the SAC, must be provided as the source document for all administrative forfeitures placed in official use. The following data must be included on or with the Form 1570:

    1. acquisition date (the date Form 1570 was signed)

    2. acquisition cost

    3. brief description of asset

    4. location of asset (area or field office)

  7. For non-investigative equipment, Form 1570 and a memorandum advising of placement into official use from the SAC will be used to notify AWSS and the Modernization, Information Technology and Security (MITS) Office for administrative forfeitures. In judicial forfeitures, AWSS and MITS will be notified by a transmittal memorandum from the SAC and by a copy of the Order of Forfeiture. Acquisition costs of seized assets should be based on the current market value of the asset.

  8. Within 15 workdays of the property being placed into service, the SAC will ensure that the property has been entered into CIMIS.

9.11.3.6  (01-29-2014)
Tracking Investigative Equipment, Accessories and Supplies

  1. Criminal Investigation, HQ is responsible for ensuring that all motor vehicles, in-kind gifts, and investigative equipment, valued at $900 or more and/or susceptible to being converted to personal use, including all firearms, enforcement belt and wallet badges, pocket commissions, owned by CI are entered into CIMIS. Equipment purchased and distributed by Security and Technical Operations will be entered in CIMIS prior to transfer to another office. Equipment that is purchased by Security and Technical Operations and shipped directly to the field office by the vendor will be entered in CIMIS "ordered status" by Security and Technical Operations. See IRM 9.10.1, Criminal Investigation Management Information System.

  2. All investigative equipment valued at $900 or more and/or susceptible to being converted to personal use will be inventoried using CIMIS. Investigative equipment, accessories and supplies valued at less than $900 and/or not susceptible to being converted to personal use will be considered disposable items and will not be entered into CIMIS EXCEPT for the following: firearms, (including weapons converted into training weapons), pocket commissions, enforcement belt and wallet badges and body armor. For details concerning how investigative items are entered, transferred, loaned, inventoried, and disposed on CIMIS, see IRM 9.10.1, Criminal Investigation Management Information System.

  3. Criminal Investigation field offices will not acquire any type of investigative equipment by any means unless Security and Technical Operations approves.

9.11.3.6.1  (01-29-2014)
Loaning Equipment

  1. All loaned equipment must be tracked and signed for by the borrowing individual. Equipment must be shipped securely using the appropriate shipping carrier. Equipment may be in loan status up to one year. After one year, the equipment should either be returned or transferred/reassigned in CIMIS. During physical inventories, the receiving office must verify all loaned equipment.

  2. When equipment is loaned to another field office, the loaning office shall complete a loaned equipment spreadsheet (see Exhibit 9.11.3-7). The spreadsheet will be included with the equipment that is shipped for the borrower to sign, and a copy must be on file with the loaning office. Upon receipt of the equipment, the borrower will sign the spreadsheet and forward a copy of the spreadsheet to the loaning office. A file will be maintained for all loaned equipment spreadsheets and will be inspected during the inventory.

  3. Equipment loaned to employees within CI must be reassigned to the borrower in CIMIS using the temporary custody option. The CIMIS coordinator will generate a new CIMIS EQR01 (Custody Receipt of Government Property (Form 1930) Report) for the borrowing individual. Loaned equipment under $900 will be tracked using a sign-out log. At a minimum, the log must include the borrower's name, date signed out, and description of equipment - including serial number. All sign-out logs shall be in an accessible central file and/or posted by the location of the equipment. The sign-out logs will be inspected during the annual inventory.

  4. Equipment loaned to other agencies and vendors, e.g., Motorola, must be tracked in CIMIS using the Consignment option and signed for by the borrowing individual. As part of the "Consign Equipment" activity in CIMIS, the borrowing individual's contact information will be recorded as well as the CI approving official and the estimated return date. Equipment may be loaned to other law enforcement agencies only with the approval of the SAC, Security and Technical Operations, or his/her designee. All equipment loaned to other agencies must be tracked using the loaned equipment spreadsheet.

  5. The lead tech agent will be responsible for coordinating and loaning all tech equipment. The CIMIS coordinator will reassign or transfer the equipment in CIMIS to the borrowing individual.

  6. Any loaned use of force equipment should be coordinated with the Use of Force Coordinator. The CIMIS coordinator will reassign or transfer the equipment in CIMIS to the borrowing individual.

9.11.3.6.2  (01-29-2014)
Equipment Inventories

  1. Criminal Investigation offices will conduct an annual inventory of investigative equipment and investigative accessories and supplies tracked in CIMIS by August 31st with any corrections to inventory made in CIMIS by September 20th and submit an inventory report to Security and Technical Operations outlining the results of the inventory by September 25th each year.

  2. In order to maintain the proper separation of duties, an individual conducting a physical inventory of equipment cannot have custody or control of the equipment being inventoried.

  3. At the time the annual inventory is conducted, a new CIMIS Report EQR01 and CIMIS EQR02 (Storage Responsibility for Government Property Report), will be generated from the CIMIS system and signed by the person having custody of the property. These signed reports will be maintained in accordance with CI Property Management Procedures. During this inventory, the SAC will consider whether:

    1. equipment in inventory will be required for future operations and, if there is a reasonable expectation that it will be effectively utilized

    2. equipment in inventory is in good operating condition

    3. there is sufficient equipment in inventory to meet the operational and investigative responsibilities for the forthcoming fiscal year

    4. the equipment which is in good operating condition is still needed

    5. equipment will require replacement due to age, condition, or obsolescence

    6. additional equipment is needed

9.11.3.7  (01-29-2014)
Official Use of Investigative Equipment

  1. Criminal Investigation's investigative equipment is intended for use by authorized IRS personnel only.

  2. The SAC; Director, Field Operations; or Security and Technical Operations (or his/her designee), may orally approve the loaning of investigative equipment to another law enforcement agency provided a signed receipt for same is prepared and on file. Equipment loaned to an agency outside CI will be handled using the "Consign Equipment" activity in CIMIS (see subsection 9.11.3.6.1(4)).

  3. Any other use (including use of investigative equipment by informants) must be approved in advance, in writing, by either the SAC; the Director, Field Operations; or (or his/her designee).

9.11.3.8  (03-17-2011)
Security of Investigative Equipment and Other Property

  1. Adequate precautions will be taken to safeguard all investigative equipment, as well as other items of personal property, including ammunition, credentials, badges, etc. IRM 10.2.1, Physical Security Program, contains instructions relating to safeguarding property of the type frequently utilized by special agents in the course of their duties.

  2. Sensitive property or equipment (excluding permanently installed equipment, e.g., mobile radios) such as body armor, raid jackets, raid hats, web-gear, entry tools, and small amounts of ammunition (i.e., extra magazines) may be stored, (including overnight) but not in plain view in locked government owned vehicles (GOVs). Firearms, computers, personal digital assistants (PDAs), global positioning system (GPS) devices and cell phones may be stored for short periods of time in the trunk of a locked vehicle; however, under no circumstances will these items be left unattended in the passenger compartment of the automobile or overnight in the trunk of a GOV. For security of firearms and ammunition (see subsection 9.11.3.8.1). For security of computers, PDAs, and other devices that are capable of storing electronic data (see subsection 9.11.3.8.2).

  3. Criminal Investigation's investigative equipment is intended for use by authorized IRS personnel only. The SAC may approve the loaning of investigative equipment to another law enforcement agency provided a signed receipt for same is prepared and on file.

  4. Security and proper use of equipment, including government-operated vehicles, will be discussed with agents annually. This discussion and the names of agents attending will be documented.

  5. Special agents are responsible for taking adequate precautions to safeguard all IRS-owned property and equipment assigned to them.

9.11.3.8.1  (11-05-2014)
Security of Firearms and Ammunition

  1. Each individual to whom a firearm has been issued will take precautions against its theft, misuse or loss. When not carried, issued firearms will be stored as described below. Due to the dangerous nature of firearms and the potential for accidental injury and damage, firearm storage in a government office will be as follows:

    1. Placed in a lock box or other secure and locked container such as a safe, file cabinet, or desk.

    2. Control of the keys to the cabinet, desk, or combination to the safe must be maintained to prevent unauthorized access to the firearm.

    3. At no time is the firearm to be left in an unlocked file cabinet, desk drawer, or other unsecured location.

  2. When it is necessary to store a firearm at the agent's residence, it will be secured with a safety trigger lock device which will not require the agent to unload the weapon and to guard against theft or unauthorized use, the firearm shall not be stored in plain view.

  3. Temporary quarters, hotels, vacation residences, etc., are considered the agent’s residence. Therefore, the agent’s weapon must be secured with a safety trigger locking device while performing temporary duties, while in travel status, and while on vacation. Any storage of the agent’s weapon, except in a government office or temporarily stored in a vehicle in accordance with IRM 9.11.3.8.1(5), will require the use of a safety trigger locking device.

  4. Law enforcement officers should take every precaution to ensure that a firearm is protected against theft or unauthorized use. Therefore, when agents are in temporary lodging situations, every effort should be made to secure a room that is equipped with a safe that will provide adequate security for a firearm when it is not under a law enforcement officer's immediate control.

  5. Firearms and ammunition normally will never be left in a vehicle even though the vehicle is locked. However, under unusual circumstances, if absolutely necessary and there is no reasonable alternative available, these items may be stored for short periods in the locked trunk of a vehicle. In vehicles with no trunk, weapons must be maintained in a locked gun container secured within the vehicle with the vehicle doors locked. All gun containers will be approved in advance by HQ. Under no circumstances will a firearm be left unsecured in the passenger compartment of the vehicle or overnight in the trunk.

  6. Ammunition will be stored in a security cabinet or a security room. It is preferable to store surplus ammunition separately from firearms.

  7. The likelihood of an accidental discharge is increased when a semiautomatic pistol is loaded or unloaded due to the necessity to "work the slide" when chambering or ejecting a round. Therefore, all IRS-owned pistols issued for carry and daily use when stored in a government office should be stored loaded as cited in paragraph (1) above.

  8. Each SAC, or his/her designee, will establish a loading and unloading point in each office (to include a "bullet trap" or "clearing pit" ) for use by agents when it becomes necessary to load or unload an IRS-owned weapon in the office.

  9. For more information, see minimum guidelines for storing government-owned firearms and ammunition as contained in IRM 10.2.1, Physical Security Program.

  10. Firearms may not be carried in carry-on luggage when a special agent is flying armed as a Federal law enforcement officer (see IRM 9.11.2, Domestic and Foreign Travel).

  11. Firearms, either loaded or unloaded, may not be carried in baggage checked with an airline (see IRM 9.11.2).

9.11.3.8.2  (03-17-2011)
Security of Computers and Other Devices Capable of Storing Electronic Data

  1. Due to the sensitivity of information stored on computers, PDAs, and other electronic devices that are capable of storing electronic data, special precautions must be taken to prevent theft, loss, or misuse. These precautions are intended to protect Sensitive But Unclassified (SBU) material and Personally Identifiable Information (PII) that may be stored on these devices. For suspected computer security violations see IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.

  2. All files stored on computers, PDAs, or other electronic devices will be encrypted.

  3. Computers, PDAs and other devices that are capable of storing electronic data will not be left unattended unless in a locked, password-protected mode.

  4. Computers, PDAs, and other devices that are capable of storing electronic data will not be left unattended in any building or office that lacks appropriate security (i.e., limited/controlled access).

  5. Computers, PDAs, and other devices that are capable of storing electronic data may never be placed in checked baggage.

  6. Computers, PDAs, and other devices that are capable of storing electronic data will not be left unattended in the passenger compartment of a vehicle, stored for a prolonged period of time in the trunk of a vehicle or left overnight in a vehicle; regardless of whether the vehicle is parked at the drivers residence or in a garage.

9.11.3.9  (01-29-2014)
Surveying and Disposing of Equipment

  1. Disposal of investigative equipment and investigative accessories and supplies may be made by HQ, area and field offices after the equipment has been offered to other offices for 30 days. No additional approval is required after the 30 day period has expired. The exceptions to this rule are Security and Technical Operations must approve the disposal of all tech agent equipment, radio equipment, and undercover, surveillance, and special purpose vehicles. It is not necessary to advertise broken or obsolete items.

9.11.3.9.1  (01-29-2014)
Lost, Stolen, Damaged, or Destroyed Property

  1. The SAC or his/her designee will contact Treasury Inspector General for Tax Administration (TIGTA) whenever a firearm, badge or credential is reported lost or stolen, when a vehicle accident results in injuries to third parties or there is any allegation of misconduct.

  2. Each office will appoint a Survey Officer. The Survey Officer must be a supervisor or management official. Anytime equipment is lost, stolen, damaged or destroyed, a memorandum must be sent to the SAC or Director, Field Operations, through the Survey Officer. The individual to whom the equipment was assigned will prepare the memorandum. The memorandum will be completed with such detail that any outside reviewer will know from the narrative the full circumstances of the loss. A complete description of the property along with cost and depreciated value will be determined. The Survey Officer will review the memorandum to determine if the loss or damage was due to negligence and make a recommendation to the SAC or Director, Field Operations, as to the employee’s financial liability.

  3. Criminal Investigation Management Information System property that is lost, stolen, damaged, or destroyed will be reported on Form 1933, Report of Survey. Form 1933 will be completed with such detail that any outside reviewer will know from the narrative, contained or attached to the form, the full circumstances of the loss. A complete description of the property along with cost and depreciated value will be determined.

  4. If a government owned vehicle has been lost, stolen, or damaged in excess of $1,500, a Form 1933 must be on file. All accidents, regardless of damage cost, must be reported on Standard Form 91, Motor Vehicle Accident Report, and a police report should be on file.

  5. Checklist property lost, stolen, damaged, or destroyed will only be reported on Form 1933 when the SAC or Director, Field Operations, has determined that negligence was involved.

  6. Form 1933 will address a recommendation for financial liability. If the recommendation includes the replacement of the property by the employee, the depreciated value of the equipment will be used to determine the cost to the employee. The Director, Field Operations; HQ Directors or Deputy Chief, CI will make the final determination regarding financial liability.

  7. In all cases after final approval, Form 1933 shall be forwarded to the CIMIS Coordinator for disposal of those items in CIMIS.

  8. All approved 1933 forms will be forwarded to Security and Technical Operations through the Director, Field Operations office.

  9. The Deputy Chief, CI, is the HQ approving authority for Forms 1933 for losses involving investigative equipment (including surveillance vehicles) under the control of HQ CI personnel. The Chief, CI, has designated that Security and Technical Operations has the responsibility for maintaining records showing the disposition of the investigative equipment and Security and Technical Operations will be the Survey Officer.

9.11.3.9.2  (03-17-2011)
Excess Property

  1. Area and field offices will report excess investigative equipment to the Employee Resource Center (ERC) and forward to the AWSS Office for disposition.

  2. All fleet vehicles will be disposed through Griffin, Tire and Battery (GTB), or other authorized disposing agencies as directed by HQ.

  3. Local AWSS will prepare the SF-120, Report of Excess Property, and forward it to the General Services Administration (GSA) for disposition instructions.

  4. The Facilities Management custody and property officer will send a copy of the disposal document (e.g., SF-120) after disposition instructions from GSA to the responsible CIMIS Coordinator.

  5. When property has been disposed of the CIMIS Coordinator will enter that disposition in CIMIS. The appropriate disposition code will be entered in CIMIS to accurately record the reason for disposal of the item.

  6. All fleet vehicles will be disposed of in CIMIS using the " Exchange/Sale" disposal code. There is no requirement to advertise the availability of these vehicles to other field offices.

  7. For information concerning the disposal of forfeited property, see IRM 9.7.8, Disposition of Seized and Forfeited Property.

9.11.3.9.3  (03-17-2011)
Disposal of Firearms

  1. The following briefly describes the options forbidden and permitted for firearm disposal:

    1. Firearms may not be used as exchange or sale property.

    2. Firearms may be reported as excess provided such firearms are in excellent condition and known to be used for security or law enforcement, or are sufficiently unique to be of interest to a Federal museum.

    3. Firearms not reportable under provisions cited in paragraph (1) b) above should be sold as scrap after total destruction by crushing, cutting, breaking, or deforming in a manner to assure the firearms are completely inoperative and to preclude their being made operative.

  2. For information concerning the disposal of seized or forfeited firearms, see IRM 9.7.8, Disposition of Seized and Forfeited Property.

9.11.3.9.4  (03-17-2011)
Incorrectly Inventoried

  1. The primary purpose of this disposal code is to remove items from CIMIS that do not meet the current guidelines, and to remove duplicate entries from CIMIS. The Survey Officer must approve in writing the use of " Incorrectly Inventoried" disposal code, prior to the CIMIS Coordinator removing an item from CIMIS. The "Notes" screen on CIMIS will be updated with the circumstances documenting the disposal.

9.11.3.9.5  (03-17-2011)
Traded In

  1. On occasion, equipment will be traded in to a vendor (e.g., warranty replacements, upgrades). The original CIMIS entry shall be disposed in CIMIS and not updated to reflect the new make/model/serial number. The CIMIS Coordinator shall use the "Traded In" disposal code, after obtaining a receipt from the vendor that the old equipment was replaced by new equipment. This receipt shall be used for documentation before disposing and maintained in the disposal file.

9.11.3.10  (07-29-2002)
Information Unique to Specific Types of Equipment and Its Use

  1. The preceding subsections discuss investigative equipment generally. This subsection identifies and discusses specific equipment that has unique issues.

9.11.3.10.1  (03-17-2011)
Use of Ballistic Vests During Enforcement Operations

  1. All GS-1811's and supervisors taking an active, participating role while conducting the following enforcement operations, should wear a ballistic vest (body armor):

    1. search warrants

    2. arrest warrants

    3. cover teams for undercover meetings

    4. any and/or all other enforcement operations or actions where there is a likelihood of armed confrontation

  2. Exceptions may be made to the guidelines established by Directive No. 8, Use of Ballistic Vests During Enforcement Operations (see IRM 9.1.4, Criminal Investigation Directives) on a case-by-case basis. The final judgement on whether a ballistic vest must be worn, or whether an exception will be granted, rests with the supervisor of the enforcement operation or the warrant (raid) team leader when a supervisor is not present.

  3. Undercover agents will make their own decision on the use of body armor, with the concurrence of the SIT Undercover Manager and field office management. These issues should be discussed in detail by the undercover agent, and the supervisor in advance of the operation in order to anticipate what action will be safest for the undercover agent.

  4. The facts relating to the use of ballistic vests will be addressed in all reviews where a firearm is discharged during an enforcement operation.

9.11.3.10.2  (03-17-2011)
Radio Communications Equipment

  1. The Director, Security and Technical Operations or his/her designee, will acquire and distribute all radio communications equipment. Field offices may not purchase radio communications equipment, antennas, or supplies and may not modify any radio communications equipment without prior approval of Security and Technical Operations, or his/her designee.

  2. No antenna site, radio base station, or repeater installation or relocation is to be made without the approval of Security and Technical Operations, or his/her designee. No site lease arrangements or cancellations may be made without such approval.

  3. The following information should be included in the request for approval:

    1. exact address of radio equipment

    2. type of site (tower, building, height)

    3. geographical coordinates

    4. elevation above sea level

    5. antenna elevation above ground level

    6. names of other equipment users at the same site (and frequencies, if possible)

    7. name of property owner

    8. site rental cost

    9. availability of power and telephone lines

    10. availability of installation and servicing

    11. housing or protection of equipment

    12. name and address of installing radio shop

  4. Installation, repair and maintenance of radio communications equipment and antennas will be performed under the IRS national radio maintenance agreement.

9.11.3.10.3  (09-20-1998)
Government-Owned and Operated Vehicles

  1. Government vehicles consist of makes, models, and types (such as an automobile, surveillance van, and aircraft). The vehicles can also be used for several different purposes. The following subsections describe some of the issues involved with government-used vehicles.

9.11.3.10.3.1  (03-17-2011)
Government-Operated Automobiles

  1. Directive No. 3, Use of Government Owned Vehicles (see IRM 9.1.4, Criminal Investigation Directives) specifies that CI field special agents and their immediate supervisors will have government vehicles available to them 24 hours a day. The director also designates all special agents in CI as employees who may drive between their residences and various locations for official purposes under the criminal law enforcement duties exception of 31 USC §1344(a)(2)(B). See IRM 9.1.4 for specifics concerning driving to a fitness facility and the use of vehicles by SACs, Assistant Special Agents in Charge (ASACs), other GS-1811s assigned to "non-field" positions and non-GS-1811 CI employees.

  2. Although local authorities and courts generally recognize the necessity for law enforcement officers to ignore local traffic laws under certain circumstances, it is the procedure of the IRS that, except for compelling circumstances, special agents will obey traffic laws and regulations.

  3. Pursuit driving is the deliberate violation of speed limits and traffic rules while pursuing individuals fleeing in a vehicle. Pursuit driving, exceeding the posted speed limit, any violation of state and local traffic laws, and even the use of vehicle emergency warning devices (lights and sirens) places the general public and the special agents involved at great risk of death or serious bodily injury and can result in damage to government or private property. Pursuit driving is prohibited unless the special agent reasonably believes discontinuance of the pursuit would result in the loss of life or serious bodily injury to the special agent or to another person. Although the special agent engaged in pursuit driving may be exempt from traffic regulations, the driver is not relieved of the duty to drive with due regard for the safety of all individuals and is not relieved from the consequences of reckless disregard for the safety of others. Authorized vehicle emergency warning devices should always be used during pursuit driving.

  4. No person will be transported in a government-owned or government-leased vehicle unless that persons presence is deemed essential to the successful completion of an official mission. IRM 1.14.7, Motor Vehicle Management, relates to authorized use of government vehicles. Title 31 USC §638(c) states in part: "Any officer or employee of the government who willfully uses or authorizes the use of any government-owned passenger motor vehicle or aircraft or of any passenger motor vehicle or any aircraft leased by the government for other than official purposes or otherwise violates the provision of this paragraph shall be suspended from duty by the head of the department concerned without compensation, for not less than one month, and shall be suspended for a longer period or summarily removed from office if circumstances warrant."

  5. Authorized passengers may include Federal or non-Federal law enforcement officers, informants, and other IRS employees on official business.

  6. The Federal Tort Claims Act provides in part that individuals may sue the government for damages due to personal injury or death caused by the negligence or wrongful act of omission of a government employee acting within the scope of that employees employment. Dangers arising from this potential liability to the government, and the possible theft or loss of official papers, or other compromise of the success of a particular mission, can be lessened by allowing only authorized persons to ride in government-owned or government-leased vehicles.

  7. Provisions of this section will be discussed with agents annually. This discussion and the names of the agents attending will be documented.

9.11.3.10.3.2  (03-17-2011)
Undercover Vehicle - Procedures for Purchasing and Maintaining an Undercover Vehicle

  1. The following are procedures outlining the steps and documentation that are needed for purchasing and placing the vehicle in the undercover fleet. Each field office identified to purchase an undercover (UC) vehicle will be notified by SIT and will be given instructions and a copy of the Form 8561, Request for Recoverable - Confidential - Incidental - Seizure Funds, signed by the Chief, CI. The field office will then submit a Form 8561 requesting the specified amount in confidential funds to make the respective purchase for their field office. The Form 8561 from the field office should be submitted to their respective Director, Field Operations, through their area undercover program manager (UPM) for forwarding to the Director, Special Investigative Techniques. After approval by the Director, Field Operations, the Form 8561 will be returned to the field office. The imprest fund cashier will need to be advised so she/he can enter the appropriate information into the database and give the field office an authorization number. The undercover agent can then submit Form 8562 to request an advance for the amount of the vehicle to be purchased. Once the vehicle has been purchased the undercover agent (UCA) will do the following:

    1. Submit a copy of the purchase agreement to the SIT program analyst along with a Custody Receipt for Government Property (Form 1930) for the new vehicle purchased.

    2. The undercover agent should maintain the original title for backstopping purposes, specifically dealing with the local bureaus for licensing and registration. The undercover agent must send a copy of the title to the SIT HQ CIMIS Coordinator.

    3. Monthly, the 5th workday of each month, the UCA or cover agent (CA) will submit the following to their area SIT program analyst:
      • Mileage of the vehicle for that month.
      • All expenses relating to the purchase of gasoline (gallons of gas and cost of gas for that month) .
      • DO NOT SEND storage expenses or repair cost. These costs are expensed through the UCAs imprest fund authorization.
      • UCA can send the information from his diary entry for the undercover vehicle.

      Note:

      If the UC vehicle is transferred to another undercover agent, please notify your Area SIT program analyst immediately. The program analyst will notify the HQ-SIT-CIMIS Coordinator who will follow the procedures in place for transferring UC vehicles from one field office to another.

9.11.3.10.3.3  (03-17-2011)
Undercover Vehicles - Procedures for Transferring Undercover Vehicles from One Field Office to Another

  1. The following are procedures outlining the steps and documentation that should be used to transfer all UC vehicles from one field office to another. This procedure should be followed in order to establish tracking of all UC vehicles.

    1. Undercover Program Manager for "losing" field office should initiate e-mail to UPM for "gaining" field office approving the transfer of the undercover vehicle, with a cc to Director, Special Investigative Techniques and HQ-SIT-CIMIS coordinator and area SIT program analyst.

    2. Area program analyst for the "gaining" field office should follow-up on vehicle. When the vehicle is received, SIT area program analyst should e-mail HQ-SIT-CIMIS coordinator and request transfer of vehicle from "losing" field office to "gaining" field office on CIMIS. If there are documents pertaining to the vehicle, they should be forwarded to the "gaining" area SIT program analyst.

    3. After the vehicle is transferred on CIMIS, SIT-HQ-CIMIS coordinator will send both the "losing " and "gaining" SIT program analyst an updated CIMIS Report EQR01 indicating the revision.

  2. Additional information: A vehicle purchased as "BIG TICKET" should have a formal request approved by the Director, Special Investigative Techniques, to put the vehicle in the undercover fleet.

9.11.3.10.3.4  (03-17-2011)
Procedure for Excessing Undercover Vehicles

  1. The following are procedures outlining the steps and documentation that should be used to excess all undercover vehicles that are identified to be excessed. This procedure should be followed in order to establish tracking of all undercover vehicles for present and future use.

    1. Undercover Agent initiates e-mail to Director, Special Investigative Techniques, with a cc: to the area UPM to request and approve excessing/surveying undercover vehicles

    2. Upon approval from Director, Special Investigative Techniques, and ensuring that the vehicle cannot be utilized in another area, the area UPM should forward an e-mail to their area SIT program analyst and cc to HQ-SIT-CIMIS coordinator, as notification of excessing/surveying.

    3. SIT CIMIS coordinator will contact FO-CIMIS coordinator to begin excess procedures. The FO-CIMIS coordinator will contact government vendor (Griffin Tire and Battery (GTB)-Holly Sweat). Appropriate information supplied by SIT CIMIS coordinator will be given to the FO coordinator for the GTB spreadsheet.

    4. When the vehicle is picked up, an e-mail should be sent to HQ-SIT-CIMIS coordinator by the UCA or CIMIS coordinator in the field office as notification of the pick-up. At that time, the HQ-SIT-CIMIS coordinator will use the CIMIS "Dispose Equipment" activity to finally dispose the vehicle (i.e., enter both begin and end dates).

    5. When the vehicle is sold and the field office is notified of the date of sale and the total proceeds received, the document should be faxed from the field office CIMIS coordinator to the HQ-SIT-CIMIS coordinator. The area SIT program analyst will receive a revised CIMIS Report EQR02 showing the vehicle was removed.

    6. All documents pertaining to excess/survey undercover vehicles should be forwarded to: SIT HQ CIMIS Coordinator, 1111 Constitution Avenue, NW, Washington, DC, 20224 by the area SIT program analyst for retention and tracking purposes.

9.11.3.10.3.5  (03-17-2011)
Accident Reports - Covert Vehicles

  1. If an agent in a covert role has a motor vehicle accident:

    1. The UCA should stay in that role. The only exception where the UCA would disclose his/her true identity would be if his/her personal or public safety is at risk. Under no other circumstances will the agent identify himself as a federal agent. The UCA should not have any other identifying information in his/her possession or in the immediate area/passenger compartment within the vehicle. As a last resort, and if critically necessary, the UCA can keep other identity documents within a locked container in the trunk of a covert vehicle.

    2. Management will make the decision, with the approval of the Director, Special Investigative Techniques, whether it is necessary to reveal the true identity of the agent at a later time, depending on the specific facts and circumstances of each incident.

    3. The forms required for a motor vehicle accident will not be kept in any covert vehicle, nor will these forms be sent to anyone outside of CI. Below is the routing of any covert vehicle accident package:
      SSA
      SAC
      UPM
      Director, Field Operations
      Director, Special Investigative Techniques

    4. For storefront employees, below is the routing of covert vehicle accident packages:
      SSA
      Director, Special Investigative Techniques
      Director, Operations Policy & Support

    5. The manager/SAC will determine if there was negligence on the part of the employee. This recommendation is forwarded to the Director, Special Investigative Techniques (through the UPM and Director, Field Operations) who will assess the extent of any potential covert entity compromise with the release of covert identities to parties outside of CI (including TIGTA). Upon concurrence of the Director, Special Investigative Techniques, the field office will notify TIGTA as appropriate.

    6. The Director, Special investigative Techniques, will notify General Legal Service (GLS) only if there were injuries involved in the motor vehicle accident, a suit has been filed or a claim made against the covert entity(s) or insurance provider.

9.11.3.10.3.5.1  (03-17-2011)
Employee Responsibilities when Involved in Motor Vehicle Accident with a Covert Vehicle

  1. The SAC’s office should be notified immediately when an accident occurs. The SAC will notify the UPM, Director, Field Operations, and Director, Special Investigative Techniques.

  2. Standard Form 91 , Motor Vehicle Accident Report, must be completed (required) for all motor vehicle accidents and unoccupied vehicle incidents. Standard Form 91 must be completed by the operator as soon as possible after the accident and sent to his/her supervisor within 24 hours of an accident. This form, as well as the other forms required in this section, must be completed with the undercover agent's true identity. If there is a police report and/or traffic citation issued, that should also be included with the Standard Form 91 as soon as it becomes available.

  3. Form 9154, Report of Accident, Incident or Injury is also required to be completed if you are not injured or filing for workers compensation. If you are injured and would like to file for workers compensation, see the Employee Resource Center (ERC) Web page, go to the Pay, Leave, & Benefits tab then click on the Workers Compensation link.

  4. Copies of Standard Forms 91 and Form 5646, Claim for Damage, Injury or Death, must not be kept in any covert vehicle. Form 5646 is for use by the non-government vehicle operator to file for damage/injury/death. This form should not be provided without Director, Special Investigative Techniques approval, as it would compromise covert identities.

  5. When it is determined that the accident does not involve another vehicle, (i.e., broken windshield, etc.) Form 12943, Incident Report, will be completed and forwarded through the manger to the SAC through channels to the Director, Special Investigative Techniques.

  6. If the repair estimate is in excess of $1,500, a Form 1933, Report of Survey, must be completed and forwarded through channels to the Director, Special Investigative Techniques.

  7. Employee should secure a police report of the accident, when available. The agent should not identify himself/herself as a federal agent. The agent must stay in role.

9.11.3.10.3.6  (01-29-2014)
Responsibilities of Supervisor of Employee

  1. Upon receipt of report of accident, the supervisor must determine type of investigation called for and whether any other action is necessary. Accident investigations may be held on a formal or informal basis. Formal investigations are conducted in these specific cases.

    1. When private property is damaged, lost or destroyed under circumstances which indicate a possible claim against the department in excess of $1,500.

    2. When a person not employed by the government is injured or dies as the result of an accident or illness occurring on official business.

    3. When government property is damaged, lost or destroyed and circumstances indicate a claim in excess of $1,500 in favor of the government.

    4. When employee suffers a serious work-connected injury, illness or dies.

    5. When specifically directed by an official in authority, the supervisor must see that the following forms are also completed regardless of whether a formal or informal investigation is needed.

    6. In case of injury to employee, complete Form 9154, Supervisor's Report of Accident/Incident or Injury. Form 9154 must be forwarded through channels to the Director, Special Investigative Techniques within 48 hours following the accident. Supervisor should ensure that the employee is aware that the Workers' Compensation Center (WCC) requires the submission of CA forms for purposes of employee compensation. The employee can call WCC at (804) 771-2900 for the required paperwork or visit the Worker’ Compensation (SHIMs) web page and click on the Claimant and Supervisor Menu.

9.11.3.10.3.6.1  (01-29-2014)
Formal Investigations - Additional Responsibilities of Supervisor

  1. In addition to ensuring the completion of the above reports (Standard Form 91, Form 9154), the supervisor must also notify the SAC who will notify the Director, Special Investigative Techniques, through established management channels:

    1. The Director, Special Investigative Techniques, will determine if TIGTA should be notified. The field office is responsible (TIGTA hotline # 1-800-366-4484) to report the accident/incident and the circumstances and request an investigation be started immediately (after concurrence is granted, as outlined in 9.11.3.10.3.5(d)). Follow up with a brief memorandum outlining the facts of the accident should be copied to the Director, Special Investigative Techniques, when forwarding to TIGTA.

9.11.3.10.3.6.2  (03-17-2011)
Preparation and Distribution of Reports for the Employee

  1. The accident reports are due to the SSA within 24 hours of the accident.

  2. Complete Standard Form 91 – Motor Vehicle Accident Report (see Document Manager).

  3. Complete Form CA-1 – Federal Employee’s Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation. Form CA-1 is for Workman’s Compensation, you may not feel the injury now, but to cover yourself in the future, it would be wise to complete the CA-1 or call Workman’s Compensation who handles CI at 804-771-9239. The CA-1 must be completed on-line. Visit the Workers’ Compensation (SHIMs) web site and click on Claimant and Supervisor Menu.

  4. Forms 9154, 5616, and 12943 are not always required. See subsection 9.11.3.10.3.5.1 for the criteria. If required, these forms should be part of this package.

9.11.3.10.3.6.3  (03-17-2011)
Preparation and Distribution of Reports for the Supervisor

  1. The SSA will review and sign Standard Form 91 (Item 82B) then forward original to the SAC. The SAC will sign as the Accident Reviewing Official (Item 88). The SAC will forward the form to the Director, Special Investigative Techniques, through normal management channels. A copy of the form will be placed in the group records with a copy to the area program analyst. The management assistant will make copies for the:

    1. field office files;

    2. supervisor for employee’s EPF; and

    3. vehicle file.

    Note:

    DO NOT SEND THESE FORMS OUTSIDE OF CI .

  2. Complete Form CA-1 on-line. Visit the Worker’ Compensation (SHIMs) web site, click on the Claimant and Supervisor Menu.

  3. In the event the address is needed, the following is the mailing address for the US Department of Labor: US Department of Labor, Workman's Compensation, 11 S. 12th Street, Room 110 Richmond, VA 23219. Once the claim is submitted, copies should be forwarded to:

    1. the employee

    2. the EPF file

    3. the SAC’s office

    4. Director, Special Investigative Techniques

9.11.3.10.3.7  (01-29-2014)
Luxury Vehicles

  1. Luxury class vehicles, including American and foreign sports cars, may be included in area or field office fleets. These vehicles will be assigned on an as-needed basis. Special agents authorized to operate these vehicles will be instructed on permissible use during their undercover training (see Policy Statement P-1-111).

  2. Luxury vehicles are primarily for penetration type undercover operations. When determining whether a luxury vehicle is to be added to the fleet, the Director, Field Operations, must consider whether:

    1. the vehicle is required for surveillance or undercover law enforcement activity

    2. a sufficient number of operations are anticipated to justify the maintenance of luxury vehicles in the field office or area

    3. the estimated cost of maintaining the vehicle is favorable when compared with the cost of renting an appropriate vehicle

    4. it is not likely that the vehicle would become known to the criminal element and thus lose its investigative-related value

  3. Luxury vehicles will be stored when not used for specific surveillance or undercover activities.

  4. For each luxury class vehicle to be included in the field office fleet, the SAC, or his/her designee, will submit through channels to the Director, Field Operations, a memorandum setting forth the criteria in paragraph (2)(a) through (d) above.

  5. For the purposes of this section, the following vehicles are always considered luxury class vehicles:

    1. Porsche (all models and years)

    2. BMW (all models and years)

    3. Infiniti (all models and years)

    4. Lexus (all models and years)

    5. Mercedes Benz (all models and years)

    6. Corvette (all models and years)

    7. Jaguar (all models and years)

    8. Ferrari (all models and years)

    9. Lamborghini (all models and years)

    10. Bentley (all models and years)

    11. Rolls Royce (all models and years)

    12. Limousines (all makes, models and years)

  6. The list in paragraph (5) above is not intended as an all-inclusive listing of luxury vehicles, since there are many instances where a particular vehicle, not listed above (i.e., Cadillac or Lincoln automobiles), may be perceived by the public as a luxury-class vehicle. If a particular make and model of vehicle does not blend with the economic environment or composition of the community or immediate surroundings, the Director, Field Operations, as the authorizing official, may determine that it is a luxury-class vehicle to be operated and accounted for under the provisions of this section.

  7. The SAC will ensure that the use of a luxury vehicle is consistent with the purpose for which it was brought into the fleet. Luxury vehicles will not be used for day-to-day investigative contact.

  8. Luxury vehicles included for surveillance purposes should be equipped temporarily with radio communications.

  9. Luxury vehicles should be disposed of through the GSA exchange or sale program. This method of disposal is preferred to any sale or trade which must meet the requirements of 41 C.F.R. (para) 101–46.202(b), 41 C.F.R. (para) 101–26.501–1, and the Federal Property Management Regulations (FPMR) 101–43.302(a).

9.11.3.10.3.8  (01-29-2014)
Surveillance Vans, Surveillance Automobiles, Undercover Vehicles and Other Equipment/Services

  1. The Director, Security and Technical Operations, will be responsible for the acquisition, assignment, and customizing of all specially equipped surveillance vehicles used by CI. All requests for this type vehicle or modifications to existing vehicles will be forwarded by the SAC, through normal channels, to Security and Technical Operations.

  2. All surveillance vehicles (automobiles as well as vans) will be registered and licensed in the state where they are primarily used and stored. Fictitious registrations will be secured by the SAC, through the state's Department of Motor Vehicles.

  3. Generally, the names of real companies will not be used in the registration or body markings on surveillance vehicles. In those rare instances where it is necessary to use a real company name on the body markings, the SAC, will secure the approval of the Director, Field Operations and company management prior to using the company name.

  4. All surveillance vehicles will be stored and parked in an area which will ensure their confidentiality. Vehicles will normally be stored or parked at appropriate commercial parking or storage facilities (i.e., recreational vehicles may be stored in a recreational vehicle storage area). Similarly, vehicle maintenance will be performed without jeopardizing the vehicle's confidentiality and will normally be done locally.

  5. Director, Special Investigative Techniques is responsible for annual sensitive reviews of imprest funds, and therefore will review and evaluate the covert maintenance, storage and handling of all surveillance vehicles during these reviews.

  6. Any waiver for storage of surveillance platforms other than in off-site, covert locations will be forwarded to the Director, Special Investigative Techniques, for approval.

  7. There will be one imprest fund authorization per field office (SOC 9102-9VEHI) for the storage of the surveillance van, undercover vehicles, and all covert technical equipment and services; phones, monitoring equipment, maintenance, gas, and any other items or services relating to the operation and maintenance of these vehicles and equipment.

  8. All expenses for this authorization should be charged to SOC 9102-9VEHI. For FY 2012 use the following accounting string: 12100913D-CIDV-V002000-V (your three digit field office number followed by three zeros)-5H-9102-9VEHI. The authorization will not close each fiscal year. The funds authorized will accumulate and will be signed by the following management officials:

    1. SAC – Concurrence

    2. Forwarded to the Area UPM

    3. Director, Field Operations – Approval up to $20,000

    4. Chief, CI approval over $20,000

  9. This authorization will be opened indefinitely. The only time a new Form 8561, Request for Recoverable/Confidential/Incidental/Seizure Funds, is prepared is when additional funds are needed. This would make the procedure uniform in each field office and allow for national level of consistency. A Form 8561 will be prepared and forwarded through local management channels to the Director, Field Operations, through your area UPM.

  10. Some exceptions may exist when the expenses are charged to other authorizations:

    1. If an undercover agent is assigned the undercover vehicle, then all expenses should be covered by that agent’s cover authorization.

    2. If an undercover agent is working on an approved undercover operation, then all expenses should come out of the undercover operation in the field office in which the undercover agent is working.

  11. Due to the fact that undercover vehicles and vans in each field office need storage facilities, electricity, rental insurance, covert phones for surveillance vans, covert cell phones for monitoring equipment, tracking devices, covert pagers, maintenance and gasoline for these vehicles, and other miscellaneous expenses, each field office will do the following:

    1. Each lead tech agent in each field office should have a cover agent authorization (GI) to include a fictitious SSN, driver’s license, credit card(s) and bank account(s).

    2. Each field office should select one tech agent or cover agent to have overall responsibility for the imprest fund authorization for the covert expenses.

    3. This person will be responsible for the storage and maintenance of the surveillance van and undercover vehicles not specifically assigned to an undercover agent for the field office, or those required to be stored on a regular basis (covert taxis, limousines, etc.).

    4. Gasoline for these vehicles should be expensed via covert credit card or cash in order not to compromise the covert vehicles. Maintenance must be scheduled and paid for by a properly back stopped agent via a covert credit card only.

    5. If there is a need for multiple covert credit cards due to the geographic disbursement of the field office or if more than one agent will share this responsibility for the storage and maintenance of these covert tools, SIT can arrange for a covert corporate credit card with multiple individual card holders for this authorization.

    6. This imprest fund authorization will not be authorized for the purchase of equipment or assets requiring input into CIMIS or local inventory, unless considered repair or replacement of existing equipment. Coordination and approval to repair or replace technical equipment is required from the Directors, Security and Technical Operations and Special Investigative Techniques. Examples of expendable items that can be purchased are batteries, gas, maintenance, etc.

    7. The purchase of undercover technical equipment should be requested through the Director, Security and Technical Operations, through an undercover operation, or through a detailed imprest fund request when appropriate.

9.11.3.10.3.9  (09-20-1998)
Aircraft

  1. Aircraft may be used in investigative situations such as:

    1. surveillance

    2. electronic tracking

    3. communications relay

    4. aerial photography

    5. undercover support

    6. expeditious transport of agents or equipment in emergency situations

  2. Federal, state, and local government aircraft should be used where available. When these alternatives are not available, aircraft will be rented or leased from a local aviation service. When a decision is made to rent or lease an aircraft, the following procedures should be used:

    1. a requisition will be prepared and forwarded to the appropriate payment office

    2. an Imprest Fund will be established in support of the operation

  3. To pilot an aircraft, special agents must meet the following minimum standards:

    1. 500 hours flight time

    2. 100 hours cross-country flight time

    3. 100 hours of actual or simulated instrument flight time

    4. Federal Aviation Administration (FAA) Commercial Pilot Certificate (appropriate category)

    5. current FAA instrument ratings

    6. current FAA Second-Class Medical Certificate

  4. The minimum crew for aircraft surveillance will be a pilot and an observer. Except for the pilot, only special agents or other federal, state, or local law enforcement agents or officers will conduct surveillance.

  5. All aircraft will be operated under FAA certification and Federal Aviation Regulations. Aircraft will be flown in accordance with the applicable flight manuals and performance limitations. Any deviation shall be approved in advance by the local FAA. Aircraft accidents or incidents shall be reported to the National Transportation Safety Board (NTSB) in accordance with NTSB Regulations.

9.11.3.10.4  (03-17-2011)
Firearms

  1. While on official business, special agents will not carry weapons or use ammunition other than that furnished by the IRS.

  2. The Glock .40 caliber semiautomatic pistol, Models 22, 23 and 27 are the standard issued weapons for CI. Special agents will be issued one of these firearms on a permanent basis. Agents will retain their assigned weapon during their entire career unless the weapon is recalled for repair or replacement.

  3. Under unusual circumstances, the SAC, with notification to the Director, Field Operations, may authorize the use of any IRS-owned weapon for a specific assignment. Agents authorized to carry weapons other than the Glock .40 caliber for a specific assignment must qualify with their assigned weapon prior to carrying that weapon and once every other fiscal quarter.

  4. The SAC may authorize the use of any IRS-owned handgun for undercover operations. Undercover agents authorized to carry other than the Glock .40 caliber must qualify with their assigned weapon prior to carrying that weapon and once every other fiscal quarter.

  5. Special agents are responsible for ensuring their assigned weapon is kept clean and in serviceable operating condition at all times.

  6. All IRS-owned firearms must be inspected prior to issuance, and annually thereafter, by a firearms instructor who has completed armorer training and is currently certified by the manufacturer or an IRS-authorized gunsmith to ensure each weapon is safe for use and in good operating condition.

  7. Firearms requiring repair, adjustment or modification will be serviced by the manufacturer, an IRS-authorized gunsmith, or a firearms instructor who has completed armorer training and is currently certified by the manufacturer.

  8. The changing of sights and triggers on the Glock weapon system is authorized when, in the opinion of a firearms instructor, such action will improve the shooter's accuracy. Sights and triggers may only be changed by the manufacturer, an IRS-authorized gunsmith, or a firearms instructor who has completed armorer training and is currently certified by the manufacturer.

  9. Modifications (other than changing sights and triggers on the Glock or changing barrels and stocks on Remington shotguns) will not be made to an IRS-issued weapon without prior approval of the Director, National Criminal Investigation Training Academy.

  10. All requests to purchase or acquire a firearm should be directed to Security and Technical Operations for approval.

  11. Each SAC, or his/her designee, will make provisions for the destruction of those weapons determined to be uneconomical to repair in accordance with IRM 10.2.1, Physical Security Program. See subsection 9.11.3.9.3 regarding the disposal of firearms.

9.11.3.10.4.1  (01-29-2014)
Holsters

  1. Holsters of any standard type, unless specifically prohibited, will be furnished by the field office on the basis of one holster per weapon. Holsters must have a safety strap or be capable of retaining the weapon when weapon and holster are held upside down, allow one-handed drawing and reholstering, have a covered trigger guard, and with respect to semiautomatic pistols, allow the agent to remove the magazine while the weapon is holstered.

  2. The use of any Level II retention, auto lock holster, that requires trigger or middle finger manipulation to release the firearm from the holster, (i.e. Blackhawk Serpa style holster) is prohibited. This prohibition includes all official on duty use and off duty use, if carrying an IRS-CI issued handgun, as authorized in IRM 9.1.4.5.

  3. Alternative holsters are authorized for duty carry for CI issued weapons. Alternative holsters must meet the requirements of subsection 9.11.3.10.4.1(1) and may include: ankle holsters, shoulder holsters, inside waist band holsters, fanny packs and purses (with enclosed holster).

  4. Special agents will have the opportunity to select one alternative holster (excluding off-body) to be issued by CI.

  5. Off-body holsters including, but not limited to purses, messenger bags, and tactical pouches/packs that are worn cross body over the shoulder and have an integrated holster meeting the requirements of subsection 9.11.3.10.4.1(1) are also authorized as alternative holsters when such a holster provides a tactical or operational advantage.

  6. Alternative holsters are not authorized for use in planned enforcement operations such as arrests, search or seizure warrants, or during protection assignments. Standard issue holsters or tactical gear are required for use in planned enforcement operations.

  7. Special agents using either CI issued or personally owned alternative holsters must also demonstrate proficiency in drawing and reholstering their assigned weapon. Special Agents will only qualify with their standard issue holster and the holster used for warrant service (tactical or other belt holster), but will demonstrate drawing and reholstering proficiency with their alternative holster to a CI firearms instructor on an annual basis.

  8. Alternative holsters purchased by special agents must be inspected and approved by a CI firearms instructor prior to use to ensure compliance with subsection 9.11.3.10.4.1(1).

9.11.3.10.4.2  (01-29-2014)
Ammunition

  1. Only IRS-issued ammunition will be used in IRS-owned weapons. All IRS-issued ammunition will be new. Use of any reloaded ammunition is prohibited. IRS-issued ammunition will be purchased through the Criminal Investigation ammunition contract. Ammunition should be produced and distributed by United States companies.

  2. The standard IRS-issue ammunition for pistol duty carry is the .40 Caliber 165 Grain Subsonic bullet. This ammunition should be used for qualification and training purposes. However, non-toxic ammunition may be used for qualification or training purposes at facilities where the use of CI duty ammunition is prohibited. Field offices may utilize any ammunition listed on the Criminal Investigation ammunition contract for training, competition or special assignments.

  3. Only shotgun and rifle ammunition listed in the Criminal Investigation ammunition contract may be used in IRS-owned shotguns and rifles.

  4. Only pistols are authorized for firing on metal targets. Using shotguns and/or rifles on metal targets is prohibited. Frangible ammunition is required when firing on metal targets. Metal targets should not be deformed, placed at right angles or engaged inside of 10 yards.

9.11.3.10.5  (03-17-2011)
Enforcement Badges, Pocket Commissions and Credential Cases

  1. Criminal Investigation HQ will issue and maintain administrative controls of the enforcement belt and wallet badges, pocket commissions, and credential cases for all CI personnel in the GS-1811 series, as well as Task Force Officer's pocket commissions.

9.11.3.10.5.1  (01-29-2014)
Issuance and Use of the Badge

  1. Each special agent will be issued a special agent criminal investigation enforcement and belt badge together with a pocket commission containing the special agent CI insert. Only special agents (GS-1811) are authorized to be issued these items. Each special agent (GS-1811) will keep these items until leaving the IRS or changing job series. When the special agent leaves the IRS or changes job series, the badges and commission will be turned in to the SAC. Enforcement badge, belt badge and pocket commission will be returned to Security and Technical Operations.

  2. Badges may be used for official identification purposes only. If the agent is detailed to another agency, the badge may be used only to the extent the detail involves tax administration.

  3. The Chief, CI; Director, Field Operations; or the SAC, will provide a letter of notification to his or her employees who are detailed to other agencies. In Exhibit 9.11.3-8 is a representative example of such a letter. The letter should address issues of access to tax returns and return information. (Access to tax returns and return information is authorized for the official duties which require disclosure for tax administration purposes. Access for other matters is governed by the provisions of 26 USC §6103(i).) The letter should also address the use of IRS pocket commissions and enforcement badges. Employees who have a need to know of the detail will receive an information copy of the appointment letter. Additional guidelines and procedures regarding details are found in IRM Chapter 6.300, Employment.

9.11.3.10.5.2  (01-29-2014)
Retention of Enforcement Badge and Credentials

  1. A CI special agent who qualifies may elect, with the approval of the SAC, to have his/her enforcement badge and pocket commission returned as follows:

    1. the disabled enforcement badge embedded in lucite

    2. the disabled enforcement badge and canceled pocket commission mounted in a shadow box

  2. A qualifying special agent is a series GS-1811 who, on or after January 21, 1980, retires or dies while in good standing. (If the special agent dies while in IRS, the enforcement badge and credentials may be presented to the next of kin upon request).

  3. The enforcement badge will be disabled by a complete horizontal cut just below the Treasury Department inscription, and the back clip will be removed for plaque mounting. The pocket commission will be canceled by being stamped "RETIRED" in accordance with IRM 10.2.1, Physical Security Program.

  4. The SAC or Director, CI, will prepare a memorandum request to Director, Security and Technical Operations, when a retiring special agent elects to choose one of the options. This election must be made prior to the agent's retirement date. If the agent opts for the return of a disabled enforcement badge and pocket commission, they must be attached to the request. The field office is responsible for transferring the enforcement badge and pocket to Security and Technical Operations in CIMIS.

  5. Security and Technical Operations is responsible for disabling the badge and canceling the pocket commission and embedding the badge or mounting both items in a shadow box.

  6. If a retiring special agent chooses not to have his/her enforcement badge returned to him/her, the badge will be returned to Security and Technical Operations for disposal.

  7. All enforcement belt and wallet badges and pocket commissions will be returned to the Director, Security and Technical Operations. At no time should an inventory of enforcement belt and wallet badges be maintained by the field/area offices.

9.11.3.10.5.3  (03-17-2011)
Credential Cases

  1. A standard credential case is provided for the use of each CI technical employee authorized to hold a pocket commission and a badge. The purpose of such a credential case is to hold the pocket commission and badge which provides positive identification of special agents as law enforcement officers in their dealings with taxpayers.

  2. All special agents will carry their pocket commission inside the credential case with the badge attached to the credential case, except when it is necessary to display the badge on clothing during raids, arrests, and similar enforcement activities. Mounting the badge within the credential case does not preclude the requirement to display the badge when appropriate.

Exhibit 9.11.3-1 
GS-1811 Equipment Model

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 9.11.3-2 
Group Equipment Model

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 9.11.3-3 
Field Office Equipment Model

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 9.11.3-4 
Employee Equipment Checklist

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 9.11.3-5 
Memorandum of Understanding Between Chief, Criminal Investigation; (Finance)/Controller; Human Resources & Support; and Chief Information Officer

 
 
 To implement the directive of the Deputy Commissioner, Internal Revenue Service, executed on December 30, 1992, requiring the formation of a Centralized Financial Plan (CFP) for Criminal Investigation (CI), the following items are agreed:
  1. Criminal Investigation will operate the CFP within the Automated Financial System (AFS) operated by the Controller beginning October 1, 1993. To facilitate the operation of the CFP within the AFS, the AFS will be changed to allow the following actions:
    A. The Chief, CI will be the financial plan-manager for the CI CFP.
    B. All CI offices receiving funding from the CI CFP will have their office code changed by the replacement of the first digit with the numeral nine. This includes the CI Division within the staff of the Director, International. New office codes will be established for the Trial Illustration Section, Direct Data Entry Section and the Training Branch at the Federal Law Enforcement Training Center.
    C. The changes of all organizational and any other personnel related codes in AFS, Treasury Integrated Management Information System (TIMIS) and all subsystems required by the new office codes, will be changed at the national level if possible.
    D. Apportionment and reprogramming levels for the CI CFP will be on the national plan level with quarterly apportionment percentages set by CI in coordination with the Budget Division.
    E. The CI AFS coordinators within each of the offices mentioned in Item #1–B, will be given direct access by the issuance of passwords and the use of existing computers and telecommunications links within CI. Criminal Investigation and Finance will provide all necessary training with CI assuming the financial responsibility for all training related costs.
    F. All financial plan changes, reprogramming within statutory limitations, and the processing of all reimbursable documents including Forms 8636 and 5489 will be done by employees of the Chief, CI. Security restrictions within AFS will be placed upon the CI CFP so that all personnel outside the Headquarters office will have "read-only" access to the CI CFP until CI delegates input authority to lower CI levels.
    G. The AFS Project Office will work with the staff of the Chief, CI to modify and/or design any reports necessary to meet the monitoring responsibilities of CI.
  2. Since CI receives funds from various government agencies for specific purposes including the purchase of ADP equipment, all ADP SOCs will be valid in the Criminal Investigation CFP for Appropriation III funds.
  3. The area and/or field office Resources Management Divisions will continue to perform all current services except for all duties formerly performed by the area budget sections and field office fiscal officers relating to plan development and monitoring.
         
         
         
         
         
  4. User funding in all of its various forms requires the approval of the Chief, CI no matter where in the organization it takes place.
  5. Criminal Investigation will assume responsibility for expenses formerly paid by Information Systems and Human Resources & Support as specified in the listing of expenses contained in the Attachment. All other expenses will continue to be the responsibility of Information Systems and Human Resources & Support through the Information Systems and Resource Management Divisions at the area and field office levels. Criminal Investigation will continue to receive as an equal partner among all IRS functions, quality customer support for space, alterations, telephone service and all other normal daily administrative needs. This document, which is based on the Deputy Commissioner’s directive, will be the sole source of information in resolving any disputes which may arise.
 This document represents a good faith attempt at implementing the directive of the Deputy Commissioner. It is recognized that not all situations may have been anticipated and that the challenges facing CI and the rest of the Service may dictate modifications. Furthermore, the identification of CI specific expenses was a collaborative effort by all parties. However, the identification of additional CI specific expenses and/or more accurate costing data may require further negotiations.
 Any modification to this memorandum will be done by mutual agreement.
AGREED:
/s/ Donald K. Vogel /s/ Henry H. Philcox
Chief, CI Chief Information Officer
/s/ David A. Mader /s/ Carl Lee Moravitz
Assistant Commissioner (HRS) for Assistant Commissioner (Finance)/Controller
The following expenses are to be paid by the Criminal Investigation under the Centralized Financial Plan:
  1. Physical Examinations, etc: Criminal Investigation will pay for all physical examinations and related testing required for pre-employment and the mandatory physical fitness program. In addition, CI is responsible for all costs relating to the blood borne pathogen program mandated by OHSA including inoculations for Hepatitis B. All other medical costs such as influenza inoculations and physical examinations for non-GS–1811 personnel are the responsibility of Human Resources and Support.
  2. Training Expenses: Criminal Investigation is responsible for all functional basic, advance, management and continuing professional education. All out-service and multi-functional training such as diversity, ethics and LEAD CORE, will continue to be the responsibility of Human Resources and Support.
  3. Criminal Investigation Specific Expenses: The following CI specific expenses are the responsibility of CI:
         
         
         
         
    A. Antenna Lease Sites
    B. Firearms Program—including ammunition, range rental fees, range supplies and holsters.
    C. Pagers—includes monthly service fees.
    D. Cellular Telephones—including acquisition and air time usage charges.
    E. Pen Registers and/or Trap & Trace—including all charges relating to the installation and monitoring fees.
    F. Parking Fees—including only those charges relating to purchase orders issued separately and apart from office rental leases. This does not include parking secured through the GSA rental process.
    G. Answering Services
    H. Enforcement Shipping—covers shipping of law enforcement equipment between offices and for repairs.
    I. Post Office Box Rentals
    J. Law Enforcement Plaques—covers cost of retirement, award, and cooperation plaques, medals, certificates, or other items that can be worn or displayed for CI and other law enforcement agencies/officers.
    K. Enforcement Supplies—includes all enforcement supplies and requirements such as batteries, raid jackets, holsters, weapon cleaning supplies, tape cassettes, jumper cables, flares, fire extinguishers, first aid kits for GOA’s etc. This does not include normal office supplies such as photocopier supplies, pens, pencils, etc.
    L. Diaries—requirement by IRM for special agents.
    M. Equipment Repair—covers the cost of repairing law enforcement equipment. This does not include the cost of repairing general office and ADP equipment purchased at the area and/or field office levels.
    N. Equipment Purchases—includes the purchase of all investigative equipment. It does not include normal office equipment or ADP equipment and supplies purchased at the area and/or field office levels.
    O. Directories, Publications and Subscriptions—includes all directories, publications and subscriptions unique to Criminal Investigation.
    P. Purchase and Development of Film
    Q. Radio Installation Expenses—includes the installation of fixed and mobile radio equipment at Criminal Investigation’s request. This does not include the removal and installation of fixed equipment as a result of the relocation of a post of duty.
         
         
         
         
         
    R. Locksmith Services—includes all lock or combination changes required by the IRM for Criminal Investigation security. It also includes services required at raid sites. This does not include original installation at new or relocated posts of duty.
    S. Microfilm Services and Repairs—includes all microfilm related expenses.

Exhibit 9.11.3-6 
New Agent Equipment Request

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 9.11.3-7 
Loaned Equipment Spreadsheet

This image is too large to be displayed in the current screen. Please click the link to view the image.
This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 9.11.3-8 
Notification Letter to Detailed Employee

Internal Revenue Service __Department of the Treasury
   
Washington, DC 20224
   
[Addressee’s Name and Address]  
   
[Salutation]  
   
 This confirms your detail to assist . . . for the purposes of coordinating the criminal enforcement efforts relating to Title 31, for the period beginning February 1 and ending September 30, xxxx.
 You will remain on the rolls of the Internal Revenue Service but will be under the supervision and direction of . . .
 You may have access to tax returns and return information for those violations of Title 31 committed in contravention of the internal revenue laws or which are part of a pattern of violations of the internal revenue laws. If you need to gain access to tax returns or return information for other Title 31 matters under your jurisdiction, such data is governed by the provisions of Section 6103(i) of the Internal Revenue Code.
 You may use your IRS pocket commission or enforcement badge for official identification purposes for the duration of the detail to the extent your activities involve tax administration; otherwise you may not.
  Sincerely,
   
  Special Agent in Charge
  Criminal Investigation

More Internal Revenue Manual