**CHAPTER 400 -- INVESTIGATIONS**

**(400)-380** **[Non-Employee Investigations]{.underline}**

380.1 [Overview.]{.underline}

A Non-Employee Investigation may relate to allegations against:

-   Any person whose identity is known and was not an Internal Revenue
    Service (IRS) employee at the time the alleged violation was
    committed;

-   Any person whose identity is unknown but based on the best
    information available, is believed to not have been an IRS employee
    at the time the alleged violation was committed;

-   A business;

-   A corporation; or

-   Another entity.

This section includes the following information related to Non-Employee
Investigations:

-   [Non-Employee Investigation Evaluation
    Criteria](#NonEmployeeInvestigationEvalCriteria)

-   [Case Initiation Procedures](#InitiationProcedures)

-   [Report of Investigation Format](#ROIFormat)

380.1.1 [Acronyms
Table.](../../acronyms-table/acronyms-table.doc#AcronymsTable)

380.2. []{#NonEmployeeInvestigationEvalCriteria .anchor}[Non-Employee
Investigation Evaluation Criteria.]{.underline} A Special
Agent-in-Charge (SAC) or other TIGTA official authorized to initiate
investigations must evaluate information received to ensure that it
meets the following criteria:

-   The nature of the complaint is relevant to the mission of TIGTA and
    is not a violation that should be referred to another law
    enforcement agency.

-   The complaint or information presents one or more logical
    investigative leads that will either resolve the matter or make it
    apparent that the matter cannot be further developed or resolved.

380.3 []{#InitiationProcedures .anchor}[Case Initiation
Procedures.]{.underline} When initiation of a Non-Employee Investigation
is warranted, initiate the investigation and title the Non-Employee
Investigation as follows:

  ------------------------------- ---------------------------------------
  **If\...**                      Then\...

  The subject\'s identity is      Title the investigation in the
  known.                          subject\'s name.

  **If\...**                      Then\...

  The subject is unknown.         Title the investigation "Complaint of:"
                                  followed by the name of the
                                  complainant.

  The subject and the complainant Title the investigation "Allegation:"
  are unknown.                    followed by a phrase describing the
                                  nature of the complaint.
  ------------------------------- ---------------------------------------

380.4 []{#ROIFormat .anchor}[Report of Investigation (ROI)
Format.]{.underline}

Prepare the ROI in accordance with the instructions in [Section
250.7](../../400-250/chapter400-250.doc#ROI) of this Chapter.

If the case is to be prosecuted in state court, prepare the ROI in
accordance with [Section 250.7](../../400-250/chapter400-250.doc#ROI) of
this Chapter and send the original to the TIGTA Disclosure Officer for
review prior to referral to the state prosecutor as outlined in [Chapter
700, Chief Counsel, Section
70.5](../../../chapter700-counsel/700-70/700-70.doc#Referrals) of the
TIGTA Operations Manual.