International Liaison & Strategy within Global Operations Policy & Support, leverages multi-agency overseas assets, trained international staff, and strong foreign partnerships to identify emerging international threats, increase Criminal Investigation’s ability to obtain access to data, secure information, and develop significant international investigative leads.

IRM 9.1.2, Authority for delegated authority relating to IRM 9.11.2, Domestic and Foreign Travel.

Treasury Directive 73-01, Personal Property Management.

IRM 1.32.1, IRS Local Travel Guide.

The Director, International Liaison & Strategy owns this IRM and is responsible for:

The Director, International Liaison & Strategy will review this IRM annually for procedural, operational, and editorial changes ensuring consistent application of policy, procedures, and tax law while protecting taxpayers’ rights.

The Director, International Liaison & Strategy will review their program and ensure employee compliance with all applicable elements of this IRM and utilize their business units efficiently and effectively to accomplish the strategies and mission of IRS and Criminal Investigation.

The table lists commonly used acronyms and their definitions:

IRM 1.32.1, IRS Local Travel Guide.

IRM 9.1.2, Authority.

IRM 9.2.3, Use of Force Procedures.

IRM 9.4.2, Sources of Information.

IRM 9.4.2.5.4.5, Approval Level - Director, Global Financial Crimes & Policy.

IRM 9.4.8, Undercover Operations.

IRM 9.11.3, Investigative Property.

IRM 9.11.3.6.2, Equipment Inventories.

IRM 9.11.3.9.1, Lost, Stolen, Damaged, or Destroyed Property.

Treasury Directive 73-01, Personal Property Management.

When a special agent (SA) from one field office makes investigative inquiries in another, the Special Agent in Charge (SAC) of the field office where the inquiries are to be made will be advised of:

If advance notice is not consistent with the maintenance of adequate security of communications, notification should occur at the first possible opportunity.

Travel expenses in excess of $100, incurred to allow invitational travelers (e.g., state or local officers, key witnesses, etc.) to accompany SAs must be charged to the CI central billed (corporate) account. Invitational travelers should not purchase transportation from their personal funds.

Non-bargaining unit employees accompanying SAs must use their own government-issued travel charge card.

SAs must be familiar with the provisions set forth in the Transportation Security Administration (TSA) training material: "Official Travel with Long Guns " , dated 12/09/2020, when traveling with a firearm. The TSA training material specifies current federal regulations that SAs must adhere to. These regulations continually change and therefore are not detailed here. Criminal Investigation has enhanced the existing regulations (which must be reviewed and complied with) as follows:

The pilot-in-command is the In-Flight Security Coordinator (ISC) of an aircraft. The captain is directly responsible for and is the final authority as to the operation of the aircraft. The ISC has the authority to deny boarding of any person believed to be a hazard to the flight. Neither the ISC nor the flight crew, however, has the authority to take possession of a LEO’s firearm.

SAs are not authorized by law to initiate emergency action during a flight emergency or disturbance unless requested to do so by a uniformed member of the crew or unless human life is clearly and imminently at risk. SAs may also respond to a request for assistance by a Federal Air Marshal (FAM), if the FAMs identity has been verified. If FAMs are not present on the aircraft, SAs should take necessary action to prevent loss of life or serious bodily injury pursuant to IRM 9.2.3, Use of Force Procedures.

SAs must maintain a professional demeanor aboard aircraft and act accordingly. Additionally, SAs will:

All procedures for security of firearms and ammunition, see IRM 9.11.3, Investigative Property, should be adhered to by the agent traveling with a firearm. When making lodging reservations, a room equipped with a safe should be reserved to provide adequate security for a firearm when it is not under the agent’s immediate control.

See subsection IRM 9.11.2.4.6, Firearms in a Foreign Country, for procedures to carry a firearm into a foreign country.

OC spray is not permitted on board an aircraft under any circumstances, see 49 CFR 175. Criminal Investigation issued OC spray may, however, be transported within checked baggage pursuant to 49 CFR 175.10(a)(9).

Requests for authorization for all CI personnel to engage in foreign travel will be obtained by submitting Form 1321-A, to the Director, International Liaison & Strategy (IL&S). Form 1321-A should be submitted to Director, IL&S no later than thirty (30) days from the expected date of travel. A Form 1321-A is submitted by the SAC/HQ director of the respective field office or headquarters section with the concurrence of the Director, Field Operations (DFO)/HQ executive. The executive will forward the entire package to the “CI-HQ-International Foreign Travel Request” mailbox. Upon final approval of Form 1321-A and receipt of country clearances, the employee will be notified and provided electronic copies of the clearances.

Travel to foreign areas may require a security clearance if official duties are being performed at an embassy or consulate. The valid levels of security clearances are "Confidential, Secret, or Top Secret" . If the SA does not have a "Secret or Top-Secret" clearance, they can request an “Interim Top-Secret” clearance from the personnel security office.

A separate Form 1321-A must be submitted for each traveler.

Visas are required for certain countries. Countries requiring a visa rely on various factors such as permanent duty station travel, temporary duty station travel, travel for working at an embassy location, etc. Obtaining Visas require more time for IL&S to process Form 1321-A as they have to physically obtain them from the specific country’s embassy in Washington, D.C.

When travel is related to a grand jury investigation, the AUSA handling the investigation should be consulted and must concur with the purpose of the requested travel.

An application for an official passport and submission of a Form 1321-A should be made as soon as foreign travel is anticipated.

If the foreign travel is urgent and Form 1321-A cannot be submitted 30 business days from departure, the traveler should contact the Director, IL&S to start the travel authorization process.

If for any reason travel is denied, the Director, IL&S, will advise the SAC/DFO requesting the travel.

CI employees are prohibited from traveling internationally with their primary laptops. They must contact their local computer operations administrator (COA) to obtain a loaner laptop or tablet.

See IRM 9.4.2.5.4.5, Approval Level - Director, Global Financial Crimes & Policy, regarding special procedures authorizing the use of a confidential source who is a foreign national or foreign travel of a confidential source is anticipated.

The traveler will promptly notify the Director, IL&S if scheduled travel is postponed or cancelled.

All air travel occurring between the United Sates and a foreign country or between foreign countries must be by "certificated" air carriers whenever service by these carriers is available.

Certificated air carriers are carriers holding certificates under the Federal Aviation Act of 1958, excluding foreign air carriers operating under these permits. Certificated air carriers are also known as "contract carriers." See IRM 1.32, Servicewide Travel Policies and Procedures.

Each officer or employee of the IRS traveling under official orders to foreign countries must have a valid U.S. official passport. No official passport is needed for travel to any U.S. territory.

An application for an official passport should be made as soon as foreign travel is anticipated. If the traveler has a current personal passport or a personal or official passport that expired within the past 15 years, these requests should be made no later than 30 business days from the expected date of travel. If the traveler never had a passport, or it expired more than 15 years ago, these requests should be made no later than 45 business days from the expected date of travel.

A tourist passport is not appropriate for official travel.

The Director, IL&S, has been delegated authority to request official passports. Procedures for obtaining official passports are contained on the International Liaison & Strategy SharePoint site together with the applicable forms. If you have any questions about the procedures consult with Director, IL&S.

The official passport remains the property of the federal government and is only to be used for approved official government travel. Upon receipt of the passport from the U.S. Department of State (DOS), Director, IL&S will send it to the relevant Field Office or HQ Equipment Coordinator for issuance to the employee. Issuance will be recorded in CIMIS and the employees will be required to sign a Form 1930-C, Custody Receipt for Government Property, at the time of issuance. IRS-CI personnel will maintain possession and be responsible for the custody and security of their issued official passports. Issued official passports will be included in the annual equipment inventory in accordance with IRM 9.11.3.6.2, Equipment Inventories. During Director, Field Operations (DFO) reviews, a representative random sample of passports issued to employees in the field office will be audited.

Lost or stolen official passports will be reported to Director, IL&S immediately upon discovery so the passport can be cancelled, in addition to the procedures in IRM 9.11.3.9.1, Lost, Stolen, Damaged, or Destroyed Property. Procedures for reporting the loss and obtaining a replacement passport are located on the International Liaison & Strategy SharePoint site.

Official passport holders are responsible for tracking the expiration dates of their issued passports, ensuring that renewal is requested if needed before planned travel, and ensuring it has sufficient blank pages for necessary visas and stamps. In general, passports should have at least six months remaining validity at the completion of planned travel. Procedures for renewing official passports are contained on the International Liaison & Strategy SharePoint site together with the applicable forms.

Travelers should consult the International Liaison & Strategy SharePoint site for FTR approval procedures, visa procedures, and obtain the required electronic country clearance from the DOS. All visas need to be obtained through Director, IL&S; travelers should NOT contact foreign embassies or consulates directly to obtain these. Official passport holders may need to send their official passports to Director, IL&S to obtain visas.

Upon retirement or separation from the IRS, the clearing official must collect the issued official passport and send it to Director, IL&S for cancellation or destruction.

United States residents visiting foreign countries may be required to have in their possession an “International Certificate of Vaccination”. This certificate and all up-to-date information regarding immunization requirements of the country to be visited can ordinarily be obtained at the nearest office of the United States Public Health Service or the DOS. The DOS website, www.state.gov, provides this information.

Required immunizations should be obtained through United States government facilities, including the United States Public Health Service or DOS, when available. If government facilities are not available, or if it is not otherwise practicable to use such facilities, the services of a private physician may be utilized and reimbursed on Form 1034, Public Travel Voucher.

Under no circumstances will SAs carry firearms into foreign countries without the specific and written approval of the appropriate Ambassador. Requests for approval to carry firearms or electronic surveillance equipment into a foreign country need to be included in a request for foreign travel and will be coordinated through the Director, IL&S. Only in extremely rare occasions will SAs be granted approval.

Any employee traveling internationally will be required to complete an Isolated Personnel Report (IsoPREP) form and provide a facial photo. This information will be utilized to accurately identify an employee in the event they become isolated while on official assignment overseas and to negate any attempt by foreign combatants to deceive the responding recovery team. Employees will also be required to view the Level I training video.

Employees traveling will bring their IRS issued portable electronic device (PED) (presently the Samsung Galaxy S25) with the AtHoc software installed, and tracking activated. The approval to travel with the PED will be noted on the Form 1321-A. IL&S will provide travelers with guidance on AtHoc activation and usage. The AtHoc software provides tracking and an emergency alert function. Once the emergency alert is activated, the personnel recovery team (PRT) will be notified, and every effort will be made to safely return the employee and/or family member back under agency control. Additional assets will be brought into play when it’s deemed appropriate.

Employees working abroad will be required to complete the IsoPREP form, provide a facial photo, and complete the Level I training video. Employees and spouses assigned to high-risk areas will be assigned a tracking device and required to participate in the Level II training hosted by the Drug Enforcement Administration.

The El Paso Intelligence Center (EPIC) will serve as the PRT’s secondary alert system for personnel permanently stationed abroad. The Treasury Operations Center (TOC) will be the alert system for international travelers. In the event an emergency alert is activated, the EPIC or the TOC will contact the PRT to ensure the alert is received and the appropriate notifications have been made.

The TOC monitors world events and may reach out to travelers in case of an incident in or near the traveler’s location for safety checks and to provide incident information. The TOC can be contacted through the TOC email box.

All employees traveling internationally must comply with the DOS training requirements in effect at the time of travel. Travelers expecting to be overseas 89 or less cumulative days must complete the eFact. The eFact is a three-hour online course valid for six years. Completion date of the training will need to be included on the Form 1321-A. Travelers will need to supply a copy of the course completion certificate to Director, IL&S. Employees needing the HT-SOS travel need to contact the IL&S mailbox to begin the enrollment process.

Persons traveling overseas more than 90 days in a fiscal year are required to complete the "Foreign Affairs Counter Threat" course. This course requires significant lead time for enrollment in a training program. Therefore, any employee anticipating traveling for 90 days or more in a fiscal year should consult the Director, IL&S, as soon as possible.

Other training requirements may be added by DOS at any time for specific areas or for all travel. All employees anticipating foreign travel should consult the International Liaison & Strategy SharePoint website to determine current travel requirements.