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Criminal Investigations (CI) National Directives, CI Service-wide Delegation
Orders, and local CI Delegation Orders help accomplish the mission of both
CI and the IRS, while maintaining the organizational structure.

The CI Delegation Orders provide the organization with the ability to
delegate various authorities within CI management and effectively allocate
management resources. The CI Delegation Orders can be found on the CI Web
in eLibrary and on the Review, Program and Evaluation (CI:S:RPE) home page.

The CI Directives discussed in this section are:

The purpose of these orders and directives is to promote a uniform national
application of existing procedures.

The directives apply to all special agents and must be applied consistently
throughout the organization.

In accordance with the CI Mission, CI employees will execute their law
enforcement responsibilities by continually assessing potential risks to the
public, the investigating agents, and the subjects concerned, as well as the
probable impact of their enforcement activities on the image of the IRS.

All levels of CIs management must ensure that every enforcement operation
is effectively planned, that special agents are adequately trained and equipped
to safely accomplish required law enforcement tasks, and that risks are continually
assessed throughout an operation. Upon completion, all operations must be
reviewed for effectiveness.

All special agents are expected to maintain an appropriate level of
physical fitness, weapons proficiency, and defensive tactics skills to effectively
and safely carry out their duties and responsibilities.

The Special Agent in Charge (SAC) must ensure, on a quarterly basis,
that all special agents under their supervision are trained, equipped, and
qualified to participate in law enforcement activities. This includes firearms
training, defensive tactics training, and other appropriate enforcement training
to meet local enforcement needs. The development and delivery of each field
offices enforcement operations training plan will be subject to Headquarters
(HQ) review.

Pre-employment drug testing is required for all CI employees.

Special agents are subject to random drug tests in addition to the pre-employment
testing.

Pre-access drug testing is required for all IRS personnel and non-IRS
personnel who are to be given access to, or provide support for, CI information
technology systems.

A waiver of the background investigation and drug test requirement may
be granted by the Chief, CI.

Internal Revenue Manual section 9.11.4, Personnel Matters sets forth
the required processes with CI employees and others need to follow to obtain
access to the CI network.

The nature of CIs work requires the ability to respond in a safe and
timely manner 24 hours a day. When called upon to assist in an enforcement
activity, each special agent and his/her immediate supervisor must have access
to their assigned government owned vehicle (GOV).

Criminal Investigation field special agents and their immediate supervisors
will have their assigned government vehicles available 24 hours a day.

The Chief, CI, has designated special agents as employees who may drive
between their residence and various locations for official purposes under
the criminal law enforcement duty exception of 31 USC §1344(a)(2)(B).
Internal Revenue Manual 1.14.7.2.2.1(1) provides that an employee may be provided
with home-too-work transportation only after a determination has been executed
by the Treasury Secretary.

Any special agent having a government vehicle available 24 hours a day
will be authorized to drive that vehicle during official duty hours to a fitness
facility to participate in the Physical Fitness Program (IRM 9.2.2, Physical
Fitness Program).

The SAC, Assistant Special Agent in Charge (ASAC), and other special
agents assigned to “non-field”
positions may use GOVs
on an intermittent basis when justified by their work. Such use may include “home-to-work”
use of the vehicle. If a situation arises which
requires a SAC, ASAC, or a “non-field”
special agent to
use a GOV on a continuing basis (including “home-to-work”
use),
that individual must submit a request through channels to the Chief, CI, identifying
the CI position that requires the home-to-work transportation. The request
will then be submitted to the Secretary of the Treasury for approval. The
process for submitting requests for approval of home-to-work use of government
vehicles is contained in Treasury Directive 74-06 (March 20, 2002).

Non-special agents must justify “home-to-work”
use
of government vehicles under the field work exception of 31 USC §1344(a)(2)(A).

Employees assigned to a foreign post will follow CIs policy regarding
the use of a GOV with the following modifications:

For any of the modifications listed in preceding paragraph (7), the
employee must obtain written approval from the Director, International (CI:OPS:I)
in advance detailing the modifications to CIs policies that will be allowed.
A copy of the authorizing document will be maintained both at the foreign
post and in the files of the Director, International.

If an exigent circumstance occurs that requires the use of a GOV, which
is not previously approved in writing by the Director, CI:OPS:I the employee
will immediately contact the Director, CI:OPS:I or his/her designee for permission
to use the GOV. If the employee is unable to contact the Director, CI:OPS:I
or his/her designee, the employee may use the GOV but will notify the Director,
CI:OPS:I or his/her designee, as soon as possible.

The nature of CIs activities requires the ability to respond in a safe
and timely manner 24 hours a day. Special agents are not expected to be armed
at all times, but must have access to their assigned firearm when required
to perform official duties.

Special agents are authorized, but are not required, to carry their
IRS-issued weapon when off-duty. When carrying their IRS-issued weapon off-duty,
special agents are subject to all IRM provisions concerning firearms.

Criminal Investigation will provide each special agent with a firearms
safe in the office and a safety container for home storage.

The Chief, CI, will ensure that each special agent has met the requirements
to carry firearms. Futhermore, the Director, Field Operations and each SAC
will ensure that each special agent in his/her office has met the requirements
to carry firearms.

The SAC may authorize special agents to carry IRS-owned weapons other
than the agents assigned firearm (for example, shotguns). The SAC will notify
the Director, Field Operations of such authorization within 24 hours.

Special agents who carry a privately-owned weapon during off-duty hours
are subject to the same civil and criminal restrictions as a private citizen.
Special agents may not use their position or credentials to qualify under
state or local laws to purchase, license, carry, or use private weapons; however
upon request, credentials may be displayed as occupational identification,
but not to influence the decision.

The physical fitness program aims to maintain and improve the fitness
level of employees. It encourages lifestyle changes that increase productivity
and decrease disability within the work force. Proper physical fitness conditioning
is essential for special agents to be able to meet the physical demands of
their law enforcement duties.

All special agents must participate in the physical fitness program.

The Chief, CI; SAC; and Director, Field Operations are responsible for
executing a three-part physical fitness program:

With management approval, employees who participate in an approved health
and fitness improvement program will be allowed up to three hours of official
duty time (non-Law Enforcement Availability Pay (LEAP) hours) per week for
approved fitness activities. Designated fitness coordinators will maintain,
and local management will review, records of official time used for fitness
activities.

The Treasury Employee Rules of Conduct prohibit employees from consuming
intoxicants in any manner which may adversely affect their work performance
(see 31 CFR §0.204). The consumption of any intoxicants prior to the
end of the workday causes an adverse effect on the ability of the special
agent to safely carry a firearm or operate a motor vehicle.

Special agents are prohibited from consuming intoxicants at any time
during the workday, including mealtimes and periods of leave when the agent
intends to return to duty that day. This includes hours of availability under
LEAP, any other overtime hours, and any time while operating a GOV or carrying
a firearm.

Any special agent who management reasonably believes is intoxicated
or under the influence of alcohol while on official duty may be subject to
alcohol testing. When ordered, an agent who refuses to report for an alcohol
test or fails to cooperate with the testing process will be subject to disciplinary
action, up to and including removal from the service.

The SAC; Director, Field Operations, or the Chief, CI may authorize
exceptions to this directive for employees under their functional oversight,
on a case-by-case basis, when necessary to meet operational requirements (for
example, during certain undercover assignments).

Special agents temporarily assigned to duty that does not give them
access to a firearm or to a GOV (for example, while attending training conferences)
are held to the same standard as non-law enforcement employees, as described
in the Treasury Employee Rules of Conduct, 31 CFR 0.204, which prohibits employees
from consuming intoxicants in any manner which may adversely affect their
work performance.

The goal of the emergency driving directive is to ensure the safety
of special agents, other persons involved in the emergency, and the general
public. A balancing test should be applied to determine whether emergency
driving is warranted. Special agents must balance the need for the emergency
driving with safety considerations. The directive sets out the basic standard:
Special agents may engage in emergency driving situations only if the seriousness
of the emergency outweighs the danger created by such driving. When engaging
in emergency driving, special agents must continually evaluate the need to
engage in such driving by considering safety issues.

When deciding whether to engage in emergency driving, special agents
should consider all relevant factors including the following:

The emergency driving directive applies when a suspect is being followed
to make an apprehension, surveillance is being conducted, or exigent circumstances
exist. It encompasses driving situations in which the posted speed limit or
other traffic laws are disregarded. The directive also notes that some driving
maneuvers with a vehicle, referred to as offensive tactics (i.e., blocking,
ramming, forcing vehicles off the road), may constitute the use of deadly
force and may only be used in compliance with Treasurys Policy on the Use
of Force, Treasury Order 105–12.

The decision to engage in or terminate emergency driving shall be made
by the special agent or his/her superiors.

In the planning of Treasury-led joint operations involving other Federal,
state, or local law enforcement agencies, each participant will be informed
of the Treasury Policy on the use of Force Treasury Order 105-12.

Criminal Investigation should review and comply with state requirements
for emergency systems and equipment on vehicles engaged in emergency driving.

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

Exceptions may be made regarding this directive 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 manager of the enforcement operation
or the warrant team leader when a manager is not present.

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

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