part9-1

9.1.1 
Mission

9.1.1.1 
(05-30-2008)
Overview

  1. This section provides the following information:

    • Criminal Investigations (CI) Mission

    • Criminal Investigation Strategies

    • Law Enforcement Criteria

9.1.1.2 
(11-04-2004)
Criminal Investigations Mission

  1. Criminal Investigation serves the American public
    by investigating potential criminal violations of the Internal Revenue Code
    (IRC) and related financial crimes in a manner that fosters confidence in
    the tax system and compliance with the law.

9.1.1.3 
(11-04-2004)
Criminal Investigation Strategies

  1. The CI strategies are:

    1. Compliance

    2. Money Laundering

    3. International

    4. Terrorism

9.1.1.3.1 
(11-04-2004)
Compliance Strategy

  1. Criminal Investigation’s strategic objectives
    are based upon the overall IRS multi-year strategic plan.

  2. Criminal Investigation’s strategic objectives,
    operational priorities, and improvement projects are outlined in CI’s
    Strategy and Program Plan (SPP). The SPP establishes the focus and commitment
    of CI resources. The SPP also summarizes program information, including budget
    activities, initiatives, and CI measure and workload indicators.

  3. The Annual Business Plan (ABP) is issued annually by the Chief, CI.
    The ABP establishes strategies and operational priorities based on CI’s
    SPP. Criminal Investigation’s compliance strategy establishes program
    focus and commitment of CI’s resources. The ABP addresses the yearly
    program direction and commitment of CI resources.

9.1.1.3.1.1 
(11-04-2004)
Program Direction

  1. In support of the IRS strategic plan, CI will
    focus its investigative resources into three program areas:

    1. legal source income

    2. illegal source income

    3. narcotics

9.1.1.3.1.1.1 
(11-04-2004)
Legal Source Income Program

  1. The legal source income program addresses income tax investigations
    involving:

    1. legal occupations and industries

    2. Title 26 charges

    3. Title 18 USC §286, 18 USC §287, and 18
      USC §371 (Klein conspiracy) charges

  2. In the legal source income program, CI is the sole investigating agency.

9.1.1.3.1.1.2 
(05-30-2008)
Illegal Source Income Program

  1. The illegal source income program addresses investigations of illegal
    source financial crimes involving:

    1. Illegal occupations and industries

    2. Title 26 charges

    3. Title 18 charges

    4. Title 18 USC §371 (Klein and non-narcotic) money laundering conspiracy

    5. Title 18 USC §1956 and 18 USC §1957 (non-narcotic) money laundering

    6. Title 31 currency charges

  2. In the illegal source income program, the investigation may be conducted
    in conjunction with another agency.

9.1.1.3.1.1.3 
(11-04-2004)
Narcotics Program

  1. The narcotics program involves the investigation of leaders and other
    top echelon members of high-level drug trafficking organizations and their
    orchestration of financial activities directing the transportation, distribution,
    and laundering of illegal drug proceeds.

  2. Within the narcotics program, there are four sub-programs:

    1. Organized Crime Drug Enforcement Task Force (OCDETF)
      — investigations involving members of high-level drug trafficking organizations
      authorized by a regional multi-agency OCDETF committee.

    2. High Intensity Drug Trafficking Area (HIDTA) —
      a co-located, multi-agency task force conducting investigations involving
      organizations or individuals involved in narcotics trafficking or narcotics
      money laundering. The task force works through the HIDTA program of the Office
      of National Drug Control Policy (ONDCP).

    3. HIDTA/OCDETF — investigations worked jointly
      through OCDETF.

    4. Narcotics Other — investigations involving
      financial activities of significant individuals or entities who direct the
      transportation, distribution, and laundering of illegal drug proceeds.

9.1.1.3.2 
(11-04-2004)
Money Laundering Strategy

  1. The money laundering strategy is to identify and
    prosecute the most significant tax, currency, and money laundering offenders
    and to pursue the assets of those offenders both domestically and internationally.
    This strategy is designed to assure enforcement of the Bank Secrecy Act (BSA)
    and related Federal money laundering statutes in support of the Department
    of Justice and Treasury National Money Laundering Strategy (NMLS).

9.1.1.3.3 
(05-30-2008)
International Strategy

  1. The international strategy calls for assignment
    of special agents as attachés to strategic foreign posts in order to
    facilitate the development and use of information obtained in host foreign
    nations or from other foreign sources. The attachés use the information
    to support large-scale, international investigations, combat terrorist financing,
    and apprehend overseas fugitives. The attachés facilitate international
    financial investigative training and respond to requests for assistance from
    foreign countries.

9.1.1.3.4 
(11-04-2004)
Terrorism Strategy

  1. Federal law enforcement agencies have been mobilized
    to fight terrorism. In support of this national effort, CI will provide financial
    investigative assistance in terrorism matters and devote resources in support
    of terrorist task force initiatives to disrupt and dismantle terrorism financing
    operations.

9.1.1.4 
(05-30-2008)
Law Enforcement Criteria

  1. Investigations will be identified, initiated,
    and conducted in a manner that fosters confidence in the tax system and compliance
    with the law. The investigations must identify individuals and organizations
    that meet the compliance strategy as detailed in the ABP. In determining if
    an investigation meets the definition of CIs mission, the following should
    be considered:

    1. high profile

    2. egregious allegations

    3. deterrent effect

    4. conformity with ABP

  2. Additional criteria and deviation procedures are
    detailed in Law Enforcement Manual (LEM) 9.14.1, CI Official Use Only Procedures.

  3. Racial profiling will not be utilized as a criteria in investigation
    selection or in making investigative decisions. In June 2003, the US Assistant
    Attorney General for Civil Rights issued guidance regarding the use of race
    by Federal law enforcement officers.

9.1.1.4.1 
(11-04-2004)
Racial Profiling

  1. “Racial profiling”
    at its core concerns the invidious
    use of race or ethnicity as a criterion in conducting stops, searches, and
    other law enforcement investigative procedures. It is premised on the erroneous
    assumption that any particular individual of one race or ethnicity is more
    likely to engage in misconduct than any particular individual of another race
    or ethnicity. The US Assistant Attorney General for Civil Rights guidance
    is outlined below:

  2. Traditional Law Enforcement Activities. Two standards
    in combination should guide use by Federal law enforcement authorities of
    race or ethnicity in law enforcement activities:

    1. In making routine or spontaneous law enforcement decisions, such as ordinary
      traffic stops, Federal law enforcement officers may not use race or ethnicity
      to any degree, except that officers may rely on race and ethnicity in a specific
      suspect description. This prohibition applies even where the use of race or
      ethnicity might otherwise be lawful.

    2. In conducting activities in connection with a specific investigation,
      Federal law enforcement officers may consider race and ethnicity only to the
      extent that there is trustworthy information relevant to the locality or time
      frame that links persons of a particular race or ethnicity to an identified
      criminal incident, scheme, or organization. This standard applies even where
      the use of race or ethnicity might otherwise be lawful.

  3. National Security and Border Integrity. The above
    standards do not affect current Federal policy with respect to law enforcement
    activities and other efforts to defend and safeguard against threats to national
    security or the integrity of the Nations borders, to which the following
    applies:

    1. In investigating or preventing threats to national security or other catastrophic
      events (including the performance of duties related to air transportation
      security), or in enforcing laws protecting the integrity of the Nations borders,
      Federal law enforcement officers may not consider race or ethnicity except
      to the extent permitted by the Constitution and laws of the United States.

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