**CHAPTER 400 - INVESTIGATIONS**

**(400)-150** **[Investigative Sources of Information]{.underline}**

150.1 [Overview.]{.underline}

This section contains general case-related information and instructions
for TIGTA-Office of Investigations (OI) personnel. Major portions
include:

-   [Social Security Administration Account
    Information](#SocialSecurityAccountInformation)

-   [Obtaining US Treasury Checks](#ObtainingUSTreasuryChecks)

-   [Request and Control of Tax Returns and Return
    Information](#RequestControlTaxReturnsReturnInfo)

-   [Informants and Confidential
    Sources](#InformantsConfidentialSources)

-   [Law Enforcement Databases](#LawEnforcementDatabases)

-   [Consumer Agency Reports](#ConsumerAgencyReports)

-   [Information from State or US Territorial Taxing
    Authorities](#InfoStateTerritorialTaxingAuthority)

**Note:** Special Agents (S/A's) are reminded that several of the
sources of information listed above consist of tax returns or return
information that is protected by the confidentiality provisions of
[I.R.C. § 6103](http://www4.law.cornell.edu/uscode/26/6103.html). TIGTA
has the authority to access tax returns and return information for a tax
administration purpose; if TIGTA is performing an investigation pursuant
to the internal revenue laws, Title 26, or related statutes. Not all
investigations performed by TIGTA would be construed as being tax
administration investigations. In non-tax administration investigations,
i.e. investigations not performed pursuant to the internal revenue laws
or related statutes, TIGTA would have no authority to access tax returns
and return information. Consult the TIGTA Chief Counsel with questions
concerning whether a non-Title 26 investigation is a tax administration
investigation. Also, see [Chapter 700, Chief Counsel, Section
50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103) for a
complete discussion of I.R.C. § 6103 and the authority to access tax
returns and return information.

150.1.1 [Acronyms
Table.](../..%5C..%5Cchapter400-inv/acronyms-table/acronyms-table.doc)

150.2 []{#SocialSecurityAccountInformation .anchor}[Social Security
Account Information.]{.underline}

This section relates to the authority of S/A\'s to receive information
from the SSA, procedures for making requests to the SSA, and types of
information available.

150.2.1 [Information Available from Social Security
Administration.]{.underline} S/A\'s can retrieve information from the
SSA. Records are available for fiscal quarters up to and including the
calendar quarter ending December 31, 1977. They are not available for
subsequent quarters.

-   Form SSA-7009, Transcript of Earnings Record. Records are available
    for quarters up to and including December 31, 1977. After that date,
    they are available annually.

-   Form SS‑4, Request for an Employee Identification Number.

-   Form SS‑5, Application for a Social Security Card.

-   Individual SSN\'s.

The SSA retains quarterly employment and earnings information up to and
including the quarter ending December 31, 1977. After that date,
employment information, by EIN, is not available. Earnings information
is available on an annual basis.

The SSA posts all W-2 earnings information to individual accounts within
approximately 12 to 18 months.

150.2.2 [Authority to Receive Social Security Administration
Information.]{.underline} The Social Security Act authorizes the SSA to
disclose information to any officer or employee of the Department of the
Treasury lawfully charged with administering the following laws or
regulations:

-   Social Security Act, Titles II, VIII, IX;

-   Self-Employment Act;

-   Federal Unemployment Tax Act; and,

-   Any federal income tax law.

The regulations forbid further disclosure of information or its use for
purposes other than the administration of the cited laws.

150.2.3 [Requesting Social Security Administration
Information.]{.underline} The SAC-Washington Field Division is
responsible for obtaining information from the SSA for all offices.
Request SSA information from the SAC-Washington Field Division by
initiating a collateral investigation, see [Section
250.10.](../../../../../../../../imds-temp/chapter400-inv/400-250/chapter400-250.doc#CollateralInvestigations)
The response to collateral requests for SSA information normally takes 4
to 6 weeks.

For expedite requests, submit requests directly to the ASAC at the
Baltimore, MD POD.

150.2.4 [Social Security Administration Request.]{.underline} Prepare
requests for SSA information by including the information contained in
the following examples.

Copy of Form 941, Schedule A, for the period from (1st, 2nd, 3rd, or 4th
quarter, Calendar Year) to (1st, 2nd, 3rd, or 4th quarter, calendar
year) for:

-   Company name;

-   Company address; and,

-   Company EIN.

Copy of Form SSA-7009, identify employer for the period from 1st, 2nd,
3rd, or 4th quarter, calendar year to 1st, 2nd, 3rd, or 4th quarter,
calendar year, for:

-   Subject\'s name

-   Subject\'s SSN

Copy of Form SS‑4 for:

-   Company name

-   Company address

-   Company EIN

Copy of Form SS‑5 for:

-   Subject\'s name

-   Subject\'s SSN

SSN issued to:

-   Subject\'s name

-   DOB, month, day, year

-   POB

-   Parents\' names

Make every attempt to supply [all]{.underline} of the information SSA
requires to process the request, as missing information may delay or
prevent SSA\'s processing of the request.

150.2.5 [Obtaining Wage or Other Income Statements.]{.underline} Request
wage and other income statements through the IRS IRP Program. SSA will
not honor those requests. IRP information is available beginning with
calendar year 1977, and retrievable only by SSN. It is important to
note, however, that this information may only be obtained from the IRS
if the S/A is performing a tax administration investigation, pursuant to
Title 26 or related statute. See [Chapter 700, Chief Counsel, Section
50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103) for a
discussion of the authority to access tax returns and return
information.

Submit requests through the systems control points at service centers,
the DCC and the MCC. Requests should contain:

-   Requester\'s name;

-   Date of request;

-   Files to be accessed;

-   Subject\'s name, address, SSN, or other identifying information;
    and,

-   Signature of TIGTA-OI manager approving the request.

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

  The information The request is        Contact the TIGTA manager
  is located at a integrity-related and servicing that area to coordinate
  service center  must be kept          the request through the service
                  confidential          center Chief, Computer Services
                                        and Accounting Division

  The information The request is        Contact the TIGTA manager
  is located at   integrity-related and servicing that area to coordinate
  the DCC         must be kept          the request through the DCC Chief,
                  confidential          Management Staff.

  The information The request is        Contact the TIGTA manager
  is located at   integrity-related and servicing the MCC to coordinate
  the MCC         must be kept          the request through the MCC Chief,
                  confidential or is    Disclosure and Security Staff.
                  needed on an expedite Requests may be made by telephone.
                  basis                 
  --------------- --------------------- ----------------------------------

Refer any special request or problem to the SAC-Operations.

150.3 []{#ObtainingUSTreasuryChecks .anchor}[Obtaining US Treasury
Checks.]{.underline}

S/A\'s may need copies or originals of US Treasury checks during the
course of properly approved investigations. See [Chapter 700, Chief
Counsel, Section
50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103) for a
discussion of the authority to access tax returns and return
information.

Obtain copies of refund checks from IRS service centers or regional
disbursing offices of Treasury\'s FMS.

**Note:** PACER is an FMS on-line program which allows users to view
information, create claims, and request digital images of negotiated
checks for all payments that were issued by their agency. The PACER
On-line database contains all payments dated 10/01/97 and later.
Information available for viewing includes the payee name, payment date,
payment amount, address or banking information, along with information
about returned checks or cancelled payments.

Obtain copies of other Treasury checks from regional disbursing offices.

S/A\'s must contact the USSS to obtain all original Treasury checks as
indicated in text [150.3.3](#OriginalUSTreasuryChecks) of this Section.

150.3.1 [Copies of US Treasury Refund Checks.]{.underline} If needed for
a tax administration investigation, S/A\'s may obtain copies of refund
from the appropriate service center. See [Chapter 700, Chief Counsel,
Section 50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103)
for a discussion of the authority to access tax returns and return
information. Send a memorandum to the service center Director,
Attention: Refund Inquiry Unit. Cite that the copy is needed for an
investigation. Include the following taxpayer information:

-   Name;

-   Address;

-   SSN; and

-   The tax year of the refund and, if known, the amount and year the
    check was issued.

If a certified copy is needed, state so in the memorandum and briefly
explain the reason.

150.3.2 [Copies of Non-Refund US Treasury Checks.]{.underline} Obtain
copies of non-refund Treasury checks, from the nearest FMS regional
disbursing office. Complete FMS Form 1184. See [Chapter 700, Chief
Counsel, Section
50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103). The
regional disbursing office will forward Form 1184 to the Adjudication
Division, Check Claims Section, in Hyattsville, MD, for processing.
Checks will be mailed to the address that the S/A enters on Form 1184.

150.3.3 []{#OriginalUSTreasuryChecks .anchor}[Original US Treasury
Checks.]{.underline} Obtain original Treasury checks from the nearest
USSS office by one of two methods. Ask the USSS representative which
method he/she prefers. The following are the methods:

-   Issuing a subpoena.

-   Submitting Secret Service Form 1600.

An original US Treasury Refund Check may only be obtained if the S/A is
performing a properly approved tax administration investigation, which
may include both a Title 18 and 26 violation. See [Chapter 700, Chief
Counsel, Section
50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103) for a
discussion of the authority to access tax returns and return
information. Issuing a subpoena requires delivery to the USSS
representative, but S/A\'s [must]{.underline} address subpoenas to:

> Director, Adjudication Division
>
> Financial Management Service
>
> Hyattsville, MD

The USSS representative will forward subpoenas to FMS and notify
TIGTA-OI when they receive the checks.

If the USSS representative prefers SSF 1600, complete it by describing
the desired check. Use separate SSF's 1600 for multiple checks
[unless]{.underline} the payee is the same for all checks. The USSS
representative will forward the request to FMS and notify TIGTA-OI when
they receive the checks.

When original checks are no longer needed, return them to the issuing
USSS office.

150.4 []{#RequestControlTaxReturnsReturnInfo .anchor}[Requests and
Control of Tax Returns and Return Information.]{.underline}

S/A\'s may need to obtain third party tax returns and return information
if investigating a violation of Title 26 or related statute. This
information may only be obtained if the S/A is performing a tax
administration investigation. [See Chapter 700, Chief Counsel, Section
50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103) for a
discussion of the authority to access tax returns and return
information. This section refers to securing and controlling third party
tax returns and return information.

**Note:** Several of the sources of information listed above consist of
tax returns or return information that is protected by the
confidentiality provisions of I.R.C. § 6103. TIGTA only has authority to
access tax returns and return information if it is performing a tax
administration investigation, pursuant to Title 26 or related statutes.
Not all investigations performed by TIGTA pertain to tax administration;
in such investigations, TIGTA would have no authority to access tax
returns and return information. Please consult the Office of Chief
Counsel with questions about whether a non-Title 26 investigation is a
tax administration investigation. Also, see [Chapter 700, Chief Counsel,
Section 50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103)
for a complete discussion of I.R.C. § 6103 and the authority to access
tax returns and return information.

150.4.1 [Control Procedures.]{.underline} TIGTA-OI will follow all
procedures that the IRS requires when they request tax returns and/or
return information.

When tax returns or return information are requested, it is the
responsibility of the SAC-Field Division to ensure that:

-   There are adequate controls for approving S/A"s requests for returns
    and/or return information.

-   S/A\'s promptly place returns and/or return information back in
    files when they are no longer needed.

See [Chapter 700, Chief Counsel, Section
50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103) of the
TIGTA Operations Manual for guidance concerning authority to access tax
return and/or return information.

150.5 []{#InformantsConfidentialSources .anchor}[Informants and
Confidential Sources.]{.underline}

The courts have recognized that the Government\'s use of informants and
CS\'s is lawful and often essential to the effectiveness of properly
authorized law enforcement investigations. However, use of informants
and CS\'s to assist in the investigation of criminal activity may
involve elements of deception, intrusion into the privacy of
individuals, or cooperation with persons whose reliability and
motivation can be open to question.

150.5.1 [General Guidelines for Use of Confidential
Sources.]{.underline} TIGTA-OI uses CS\'s when appropriate in
investigations. Where a CS is used, the control S/A should:

-   Carefully evaluate and closely supervise their use.

-   Ensure that individual rights are not infringed upon.

-   Corroborate information by independent sources whenever possible.

-   Debrief a CS as soon as possible after he/she obtains information
    relevant to a particular investigation or that is of interest to
    TIGTA-OI.

-   Promptly analyze and document information.

-   Disseminate information of interest to another agency unless
    prohibited by law or regulation and provided the safety of the
    individual or security of any investigation is not unreasonably
    compromised.

**Note:** CS\'s are not employees of TIGTA-OI. Their relationship to
TIGTA-OI can impose a special responsibility upon this agency when the
CS engages in activity where they have received, or reasonably think
they have received, encouragement or direction for that activity from
TIGTA-OI*.*

150.5.2 [One-Time Sources.]{.underline} Non-IRS employees who furnish
information on a one-time basis and request confidentiality need not be
processed in accordance with these instructions. Process one-time
sources as follows:

-   Show such CS's in a ROI by a temporary identifier, \"T‑1, T‑2\",
    etc.

-   Seal their true names, addresses, SSN, and occupations in a Form OI
    6504, attached to the original ROI file.

IRS employees who furnish information to TIGTA and request
confidentiality pursuant to the IG act of 1978 are not considered a CS
and are processed as follows:

-   Fully document the identity of the IRS employee in PARIS.

-   Identify such employee in an ROI by a temporary identifier, \"T-1\",
    T-2\", etc., as the employee's identity should not be made known
    outside TIGTA-OI.

150.5.3 [Approving Official.]{.underline} The approving official
referred to in these instructions is the SAC-Field Division. The
SAC-Field Division may delegate this approval authority to a DSAC. In
Headquarters, the SAC-SIID is the approving official.

150.5.4 [Confidential Source.]{.underline} A CS is any person or entity,
providing information or services on a confidential basis, whether
compensated or not. The information obtained by the CS may be the result
of an association with a person of investigative interest, and whose
identity, if generally known, would impair the relationship between the
CS and TIGTA-OI, or could cause physical, emotional, or economic harm to
the CS. The furnishing of such information or services by a CS:

-   May be the result of legitimate employment endeavors, or access to
    records.

-   Must be consistent with TIGTA-OI rules and regulations and in
    compliance with applicable law.

-   May be the result of association with persons of investigative
    interest.

An IRS employee who furnishes information to TIGTA-OI and requests
confidentiality pursuant to the IG Act is not considered a CS as defined
in this section.

150.5.5 [Person of Investigative Interest.]{.underline} A person of
investigative interest is any person or entity who is the subject or who
may be reasonably expected to become the subject of an investigation.

150.5.6 [Contact Special Agent.]{.underline} A CS is considered a source
of TIGTA-OI and not of an individual S/A. However, a contact S/A is
responsible for the control of communication with a CS. Generally, the
contact S/A is the person who initially developed the CS.

**Note:** Division management is responsible for ensuring that contact
S/A\'s introduce alternate contact S/A\'s to such CS\'s.

150.5.7 [Use of Confidential Sources.]{.underline} TIGTA-OI may use a CS
only in furtherance of its authorized investigative activities and law
enforcement responsibilities. Do not use CS\'s to commit acts that
TIGTA-OI could not authorize for its S/A\'s. A CS may be asked to:

-   Provide information already in their possession;

-   Provide information which comes to their attention;

-   Affirmatively seek out information concerning criminal conduct or
    other subjects of authorized investigative activity; and,

-   Provide operational assistance to TIGTA-OI, including furnishing
    resources or facilities.

150.5.8 [Confidential Source Suitability Determination.]{.underline} Do
not authorize any CS who provides information on a continuing basis to
participate in activities that would otherwise be criminal, nor be used
to provide substantial operational assistance in an undercover
operation, unless an approving official has made a determination that:

-   The CS appears suitable for such use.

-   The information likely to be obtained or the operational assistance
    to be provided is pertinent to authorized TIGTA-OI investigative
    activity or law enforcement responsibilities.

150.5.9 []{#SuitabilityEvaluationProcess .anchor}[Suitability Evaluation
Process.]{.underline} Complete a suitability evaluation of the proposed
CS before making a decision concerning his/her suitability. This
evaluation may be used only to assess suitability. Do not use it to
develop information concerning an individual for the purpose of inducing
him/her to become a CS.

For an individual being considered as a CS, this evaluation should
involve a review of:

-   Police records;

-   TIGTA-OI indices, field division and Headquarters;

-   All TIGTA-OI reports concerning the proposed CS;

-   Employee\'s OPF, if applicable; and,

-   FBI name check.

In addition, for a non-IRS person being considered as a CS, a review of
the records listed above and:

-   If there is authority under I.R.C. § 6103, appropriate IRS records,
    e.g. examination, collection, criminal investigation. It is
    important to note, however, that this information is protected by
    the confidentiality provisions of I.R.C. § 6103 and may only be
    accessed if there is a need to know this information for a tax
    administration purpose i.e., an investigation of an alleged
    violation a Title 26 or related statutes. See [Chapter 700, Chief
    Counsel, Section
    50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103) of
    the TIGTA Operations Manual for guidance concerning authority to
    access tax return and/or return information.

Complete a Criminal History Checklist documenting the results of
inquiries conducted regarding the potential CS. If the potential CS has
a criminal record, include a printout of the information and seal it in
a Form OI 6504 and attach to the checklist. See
[Exhibit(400)-150.1.](../../../chapter400-inv/400-exhibits/exhibit400-150-1.doc)

150.5.10 [Documentation Process.]{.underline} To initiate the
documentation process, the control S/A will complete a CS Identifier
Form which will contain a complete description of the CS, including:

-   Name;

-   Aliases;

-   Address;

-   DOB;

-   POB;

-   SSN;

-   DL number;

-   Physical description;

-   Motivation; and,

-   Area of expertise.

In addition, the CS will provide the following information on the
reverse side of the CS Identifier Form:

-   Emergency point of contact and/or relative, i.e. name, relationship,
    address, and phone number; and,

-   Three signatures for handwriting exemplars.

The CS Identifier Form is to be typed or hand written and not completed
on a computer. See
[Exhibit(400)-150.2](../../../chapter400-inv/400-exhibits/exhibit400-150-2.doc)
for sample CS Identifier Form

Two sets of photographs, full face and profile, and two sets of
fingerprints will be obtained when the CS is documented. If the CS is an
IRS employee, photographs and fingerprints are encouraged but not
mandatory. For all other individuals, it is required.

A copy of the CS file will be forwarded to the NIOC in Headquarters for
permanent retention. The NIOC is to be provided copies of all
information and documentation included in the CS File retained by the
field division.

150.5.11 [Approval Memorandum.]{.underline} To request the designation
of a CS:

-   Prepare a memorandum addressed to the approving official, requesting
    the designation of a CS.

-   Do not place any identifying information other than an identifier in
    the memorandum.

-   Contact the NIOC to obtain CS identifier.

-   Include a place for the appropriate official to sign as approving
    the establishment of the person as a CS.

-   Retain the memorandum in the CS control folder.

-   Forward a copy of the memorandum to the NIOC.

150.5.12 [Suitability Factors.]{.underline} In determining the
suitability of a CS, the approving official considers the following
factors:

-   Nature of the matter under investigation and the importance of the
    information or assistance being furnished.

-   Seriousness of past and present criminal activity of which the CS
    may be suspected.

-   Motivation of the CS, including any consideration sought from the
    government for his/her cooperation.

-   Likelihood that the information or assistance which a CS could
    provide is not available in a timely and effective manner by less
    intrusive means.

-   CS\'s reliability and truthfulness, or the availability of means to
    verify information which the CS provides.

-   Any record of conformance by the CS to TIGTA-OI instructions and
    control in past operations; how closely TIGTA-OI will be able to
    monitor and control the CS\'s activities insofar as he/she is acting
    on behalf of TIGTA-OI.

-   Any risk that the use of a CS may compromise an investigation or
    subsequent prosecution, including court-ordered disclosures of
    identity which may require the government to move for dismissal of
    the criminal case.

-   Risk that use of a CS in the particular investigation may intrude
    upon privileged communications, or inhibit the lawful association of
    individuals or expression of ideas.

150.5.13 [Restricted Types of Confidential Sources.]{.underline} Do not
use the following persons as CS\'s without approval as specified below:

-   Persons under the Witness Security Program without approval of the
    DOJ;

-   Federal probationers without approval of the US Probation Office;
    and,

-   State parolees or probationers without appropriate concurrence.

150.5.14 [Reviews of Suitability Determinations.]{.underline} The ASAC
reviews determinations of suitability every 180 days. The SAC reviews
them annually by October 31st. In addition, an annual update of the
suitability evaluation process contained in text
[150.5.9](#SuitabilityEvaluationProcess) of this Section will be
completed and added to the CS file.

**Note:** Ensure that copies of all documentation concerning the reviews
of suitability determination are forwarded to the NIOC.

Promptly apprise the SAC of any CS information found to be false. If a
determination is made not to use a person as a CS, promptly destroy any
information collected about the person during the suitability evaluation
process.

If TIGTA-OI learns an approved CS is no longer suitable to provide
information or operational assistance, promptly terminate the CS
relationship. Include a detailed statement of the reasons for such
termination in the case file and provide a copy to the NIOC, which will
be forwarded to the appropriate AIGI.

150.5.15 [Instructions to Confidential Source.]{.underline} Whenever a
CS is established, the control S/A is required to execute Instructions
to the CS documenting that the CS has been advised and understands the
extent of his/her activities while assisting TIGTA-OI. The CS will sign
the document to acknowledge his/her agreement to follow and abide by the
instructions. The control S/A and a witness, usually the alternate
control S/A will also sign the document. The original form is to be
maintained in the CS file and a copy forwarded to the NIOC. See
[Exhibit(400)-150.3](../../../chapter400-inv/400-exhibits/exhibit400-150-3.doc)
for instructions to CS.

The Instructions to CS document states the following:

-   You are not an employee of the TIGTA or an "undercover agent" and
    may not possess any official TIGTA identification.

-   You are not permitted to violate any laws or use illegal means to
    obtain evidence.

-   Your documentation as a CS does not convey any statutory authority
    to carry a firearm.

-   You are not permitted to possess contraband/evidence without the
    prior knowledge and consent of your controlling agent or designee.

-   You will attempt to discourage any acts of violence and immediately
    report such information to your control agent or designee.

-   You shall follow the directions/instructions of your control S/A or
    designee at all times.

-   You, at all times, will be truthful when providing information to
    agents of the TIGTA-OI. You may be requested to submit to a
    polygraph examination to verify your information.

-   You will not deliberately entrap an individual who is not otherwise
    predisposed to commit a crime.

-   You will not target an individual pending adjudication without the
    approval of your control agent or designee.

-   You are not to disclose that you provide a service to the TIGTA-OI
    to anyone, without the approval of your control S/A or designee.

-   The information you provide may be used in a criminal proceeding.
    Although the TIGTA-OI will use all lawful means to protect your
    confidentiality, this cannot be guaranteed.

-   Any payments you receive are taxable and must be reported as income.

For additional guidance regarding the responsibility of the CS to report
payments as income, see [Chapter 600, Management Services, Section
50.11.3.2](../../../../../../../../I:/chapter600-ms/600-50/600-50-11.doc#FM11_3),
of the TIGTA Operations Manual.

**Note:** Provide a CS only with information that is necessary to carry
out an assignment*.*

150.5.16 [Confidential Source Identifier.]{.underline} When a CS
designation is made, the NIOC will assign the CS an identifier for
reporting purposes. The CS identifier will consist of the PARIS division
code for the originating division, followed by a three digit sequential
number.

150.5.17 [Confidential Source Files.]{.underline} Store the CS documents
and photographs in accordance with the provisions of the Department of
the Treasury Security Manual, reference [Treasury Directive
71-10](http://www.ustreas.gov/regs/td71-10.htm), in which the
information is accessible only to the approving official or authorized
alternate. Authorized access can be designated lower, if appropriate.

A copy of the documentation package, e.g. CS Identifier Form, CS
Instruction Form, Criminal History Checklist, the emergency point of
contact, one set of photographs and fingerprints, and the handwriting
exemplar, will be forwarded to the NIOC. All original documentation will
be retained by the controlling SAC-Field Division.

150.5.18 [Change of Field Division.]{.underline} If a CS moves to a
different field division and agrees to continue furnishing information,
make arrangements for the receiving field division to establish that
individual as a CS.

-   Forward the CS file to the receiving SAC-Field Division.

-   The CS will retain the original identifier number since it is not
    field division specific.

150.5.19 [Confidential Source Folders.]{.underline} Once a CS
designation is established, prepare a CS control folder. Use a jacket
type folder with fasteners on both sides of the interior.

Title it under the identifier number assigned by the NIOC to that CS.

Limit access to this folder to the approving official or alternate;
access can be designated lower, if appropriate.

Store these control file folders in accordance with provisions of the
Department of the Treasury Security Manual, reference [Treasury
Directive 71-10](http://www.ustreas.gov/regs/td71-10.htm)

Place on the left side of the folder the following information:

-   The report establishing the CS;

-   The approval memorandum authorizing the utilization of the CS; and,

-   Copies of all documents furnished to the investigative Imprest Fund
    Cashier for payments to or on behalf of the CS, including copies of
    receipts for payment.

Place on the right side of the folder the following information:

-   Reports of all contacts with the CS;

-   Record of any information obtained;

-   Disposition or uses made of the information;

-   Amounts of money paid to or on behalf of the CS, with the date of
    the Form 1164, that were submitted to the Imprest Fund Cashier for
    reimbursement; and,

-   In case of negative contacts, an informal memorandum or similar
    instrument.

Do not place any identifying information other than the assigned
number/letter identifier for the CS on documents contained in the
control file folder.

The Imprest Fund Cashier retains actual receipts for payment to a CS,
with the CS\'s true name. See [Chapter 600, Management Services, Section
50.11.3.2](../../../../../../../../I:/chapter600-ms/600-50/600-50-11.doc#FM11_3)
of the TIGTA Operations Manual for information regarding payments to
CS's*.*

150.5.20 [Mailing Procedures for Confidential Source Documents and
Information.]{.underline} All CS related correspondence, e. g.
Instruction Letter, Photographs, Fingerprint cards, etc. will be mailed
in the following manner:

-   The correspondence will be sent via overnight courier service
    "Overnight Priority".

-   All overnight courier invoices will be retained in the CS folder by
    both the sending and receiving offices.

-   The correspondence will be double-enveloped with the outer envelope
    addressed to the NIOC in a "TO BE OPENED BY ADDRESSEE ONLY"
    envelope.

-   The interior envelope will be addressed to the NIOC.

-   The sending S/A will telephonically advise the NIOC that CS related
    information is being sent to him/her and provide the overnight
    courier service tracking number.

-   To transfer a CS to another field division, the same procedure will
    be utilized as identified above, with the envelopes being addressed
    to the SAC.

150.5.21 [Participation in Criminal Activities.]{.underline} Do not
authorize a CS to engage in any activity that would constitute a crime
under state or federal law if engaged in by a private person acting
without the authorization or approval of an appropriate government
official. For purposes of the following instructions, such activity is
referred to as \"otherwise criminal\" activity.

The appropriate AIGI makes the determination that participation by a CS
in otherwise criminal activities is justified and only on the basis of
his/her written findings that the conduct is necessary to:

-   Obtain information or evidence for paramount prosecutive purposes.

-   Establish and maintain credibility or cover with persons associated
    with criminal activity under investigation.

-   Prevent or avoid the danger of death or serious bodily injury

This need outweighs the seriousness of the conduct involved.
\"Extraordinary\" and \"ordinary\" are the two types of otherwise
criminal activities for the purposes of these guidelines. The following
are the definitions:

-   **Extraordinary:** Those involving a significant risk of violence,
    corrupt actions by high public officials, or severe financial loss
    to a victim. The appropriate AIGI is the approval authority
    pertaining to participation in "extraordinary" criminal activity.

-   **Ordinary:** The SAC makes a determination that justifies a CS\'s
    participation in activities which otherwise would be \"ordinary\"
    criminal activities and records it in writing in advance of any such
    activity. Oral approval may be given in an emergency situation and
    confirmed in writing as soon as possible. The SAC reviews all such
    criminal activity by CS's at least every 30 days. The NIOC will be
    immediately apprised when this transpires.

Determinations authorizing participation in such activities may concern
a single instance or a specific group of otherwise criminal activities.
Retain the written determinations in the CS files subject to the annual
review by Headquarters Office review teams.

Ensure, to the extent practical, that:

-   The adverse effect of the activity on innocent individuals is
    minimized.

-   The CS\'s participation is minimized and is not the primary source
    of technical expertise or financial support for the activity in
    which he/she will participate.

-   The CS\'s participation in the activity is closely supervised by
    TIGTA-OI.

-   The CS does not directly profit from his/her participation in the
    activity.

150.5.22 [Consultation with US Attorney.]{.underline} Only the
appropriate AIGI determines that participation in activities which
otherwise would be \"extraordinary\" criminal activities is justified as
part of a CS\'s assignment, and only after consultation with, and the
approval of a USA or an appropriate DOJ official.

The CS\'s identity is protected during the consultation. Forward the
written determination and record of the USA\'s approval immediately to
the appropriate AIGI via the NIOC, in a form suitable to protect the
CS\'s identity.

**Note:** The authority to approve \"otherwise criminal\" activity may
not be re-delegated*.*

150.5.23 [Notification of Unauthorized Criminal Activity.]{.underline}
Carefully scrutinize a CS\'s assignment at all times. If he/she
participates in any unauthorized criminal activity, even of a minor
nature, promptly apprise the NIOC, who will advise the appropriate AIGI
and the TIGTA Disclosure Officer.

-   The TIGTA Disclosure Officer determines whether notification of
    state or local authorities is authorized under disclosure laws and
    regulations.

-   The NIOC will annotate the occurrence in the NIOC CS file.

-   The appropriate AIGI is apprised of subsequent decisions and
    developments such as discussions with state or local authorities.

150.5.24 [Acts of Violence.]{.underline} Immediately notify the
appropriate AIGI and the NIOC whenever a CS participates in a serious
act of violence, even when appropriate state or local law enforcement or
prosecutive authorities have been notified.

-   Maintain detailed records regarding any instance of CS participation
    in a serious act of violence; the records are subject to review
    during SIID inspections of divisional offices.

-   The appropriate AIGI makes the determination to continue use of the
    CS after consultation with the Assistant Attorney General, Criminal
    Division, DOJ.

In determining whether to notify appropriate state or local law
enforcement or prosecutive authorities of criminal activity by a CS,
consider:

-   Whether the crime is completed, imminent, or in the early stages of
    development.

-   The seriousness of the crime in terms of danger to life and
    property.

-   Whether the crime is a violation of federal or state law, and
    whether a felony, misdemeanor, or lesser offense.

-   The degree of reliability of the information regarding the criminal
    activity.

-   Whether the appropriate authorities already know of the criminal
    activity and the CS\'s identity.

-   The effect of notification on TIGTA-OI's investigative activity.

-   Applicable disclosure laws and regulations.

Do not take any action to conceal a crime by a CS under any
circumstances.

150.5.25 [Legal Privilege of Confidentiality.]{.underline} Do not use a
person as if he/she is under the obligation of a legal privilege of
confidentiality or is affiliated with the news media, without the
written approval of the appropriate AIGI.

The appropriate AIGI promptly gives written notice, or oral notice
confirmed in writing, to the Assistant Attorney General, Criminal
Division, DOJ, or his/her designee, of any such TIGTA-OI authorization.
The notice includes sufficient information to allow meaningful review,
and states the reasons why the individual should be used as a CS.

Advise any such person approved as a CS that, in seeking information
from him/her, TIGTA-OI is not requesting and does not advocate breach of
any legal obligation of confidentiality.

Prepare a record and keep in the CS file after giving the advisement.
Furnish this advisement before accepting information on a continuing
basis.

If, despite the advice to the CS that revelation of privileged
information is not requested or advocated, he/she offers to provide
information that is privileged or arguably privileged, do not accept the
offer unless the SAC determines that serious consequences would ensue
from rejection of the offer, such as physical injury to individual or
severe property damage. Promptly forward a report concerning such
information and the circumstances that warranted its acceptance to the
appropriate AIGI.

If the information is spontaneously provided by the CS, without any
offer that would alert the S/A to the nature of the information, in
circumstances which do not meet the standard of serious consequences,
record the information to establish that the problem was recognized and
that no use was made of the information in the conduct of any
investigation.

Regardless of state law, follow the preceding instructions for any:

-   Licensed physician;

-   Person admitted to practice law;

-   Practicing clergyman; and,

-   Member of the news media.

150.5.26 [Use of Federal Prisoners.]{.underline} TIGTA-OI investigations
may involve the use of federal prisoners as informants. If a federal
prisoner is to be used as an informant in an investigation and there is
to be a furlough or extraordinary transfer of the prisoner, or if the
prisoner is to participate in consensual monitoring at any location,
including the facility at which he/she is incarcerated, make a request
to use the federal prisoner to the DOJ, OEO. Prepare the request for the
signature of the appropriate AIGI. Include the following information:

-   Location of the prisoner;

-   Identifying data on the prisoner;

-   Necessity of utilizing the prisoner in the investigation (provide
    only that information that is necessary in order to obtain the use
    of the federal prisoner);

-   Name(s) of the target(s) of the investigation only if it is
    necessary in order to obtain the use of the federal prisoner;

-   Nature of activity requested;

-   Security measures to be taken to ensure the prisoner\'s safety, if
    necessary;

-   Length of time the prisoner will be needed in the activity;

-   Whether the prisoner will be needed as a witness;

-   Whether a prisoner redesignation will be necessary upon completion
    of the activity; and,

-   Whether the prisoner will remain in the custody of TIGTA-OI or
    whether he/she will be unguarded except for security purposes.

Address requests to the personal attention of the Associate Director,
Office of Enforcement Operations, P.O. Box 7600, Ben Franklin Station,
Washington, DC 20044-7600. The Office of Enforcement Operations forwards
their recommendation to the BOP, which advises TIGTA-OI of its decision.

Provide a report detailing the results of the activity to the Office of
Enforcement Operations within 60 days of its conclusion.

150.5.27 [Confidential Sources Who Are Cooperating
Defendants.]{.underline} If a CS is developed from a subject who decides
to become a "cooperating defendant," ensure the following:

-   Obtain the concurrence of the USAO;

-   Comply with all court rulings, if any, regarding the utilization of
    the CS; and,

-   If the CS has already been convicted, liaison with the US Probation
    Officer assigned to the CS, to ensure that required monthly reports
    regarding the activity of the CS are completed.

**Note:** Provide the US Probation Officer with specific investigative
information, such as target names and locations only if, and to the
extent, authorized by federal disclosure statutes i.e*.,* I.R.C. § 6103
and the Privacy Act. Consult [Chapter 700, Chief Counsel, Section
50.5.2](../..%5C..%5Cchapter700-counsel/700-50/700-50.doc#IRC6103) for a
discussion of federal disclosure laws.

150.5.28 [Infiltration of Organizations by Confidential
Sources.]{.underline} The lawful activities of legitimate organizations
are not subject to investigation. However, individual members of such
organizations may be independently involved in criminal activities. In
order to ensure that the privacy of constitutionally-protected
activities is respected, carefully regulate the use of CS\'s who use
affiliations with legitimate organizations to gather information
concerning the activities of individual members. Such careful regulation
is particularly significant when the CS\'s formal affiliation gives
him/her continued access to nonpublic information related to the
legitimate purpose of the organization, or when the organization is
predominantly engaged in political activities.

In determining whether the use of such an affiliated person as a CS is
viable, the appropriate AIGI, who is the approving official should
consider:

-   The likelihood of responsible behavior by the CS during the course
    of his/her organizational membership.

-   The ability of TIGTA-OI to focus the CS\'s reporting on members of
    the organization involved in criminal activities and to minimize
    adverse impact on innocent members of the organization.

-   Whether the use of the CS might inhibit free association or
    expression of ideas by innocent members of the organization in the
    future, or hinder the ability of the organization to function
    effectively.

In approving the use of such an affiliated person as a CS, the approving
official establishes procedures, recorded in writing, to minimize any
acquisition, retention, and dissemination of information that does not
relate to the matter under investigation or to any other authorized
investigative activity.

**Note:** Nothing in these instructions limits the authority of TIGTA-OI
to conduct otherwise proper investigations of illegitimate organizations
or organizations engaged in unlawful activities.

150.5.29 [Coordination with USA.]{.underline} In any matter presented to
a USA or other federal prosecutor for legal action, including
prosecution, grand jury investigation, application for a search warrant,
etc., where the matter involves the use of a CS in any way or degree,
fully disclose to the federal prosecutor the nature and scope of the
CS\'s participation in the matter.

If it is necessary to withhold certain information to protect the CS\'s
identity from possible compromise, inform the prosecutor of the general
nature of the withheld information.

150.5.30 [Compensation of Confidential Sources.]{.underline} TIGTA-OI
may pay CS\'s a reasonable amount of money or provide other lawful
consideration for:

-   Information furnished;

-   Services rendered; and,

-   Expenses incurred in authorized investigative activity.

Do not offer payment of money or other consideration, other than a
published reward, that is conditioned on the conviction of any
particular individual.

In determining the value of information furnished, consider the
following factors:

-   Significance of individuals or organizations involved;

-   Complexity of investigation in terms of level of penetration and
    jurisdictions involved;

-   Probative value of information;

-   Nature or significance of any seizures;

-   Investigative time saved through use of informant;

-   Time and effort expended by informant;

-   Degree of danger involved; and,

-   Other pertinent factors.

Where practical, state in a compensation agreement with an informant
that compensation will depend on compliance with the obligation of
confidentiality for investigative information, and that any profits
derived from a violation of the obligation shall be forfeited to the US.

Information concerning specific instructions on payments to CS's is
contained in [Chapter 600, Management Services, Section
50.11.3.2](../../../../../../../../I:/chapter600-ms/600-50/600-50-11.doc#FM11_3),
of the TIGTA Operations Manual.

150.5.31 [Protection of Confidential Sources.]{.underline} Disseminate
the identity of a CS and any information that may identify a CS only on
a need-to-know basis or upon direction of the approving official.

In the event that a CS is threatened, TIGTA-OI will assess the threat
for an appropriate response.

If necessary, refer a CS to the DOJ for protection and relocation under
the Witness Security Program. See [Section
230](../../../../../../../../imds-temp/chapter400-inv/400-230/chapter400-230.doc)
of this Chapter for information regarding Witness

Security Program.

150.6 []{#LawEnforcementDatabases .anchor}[Law Enforcement
Databases.]{.underline}

TIGTA-OI uses computerized databases to communicate with other law
enforcement agencies and to conduct various criminal history inquiries.
This section provides specific information concerning the following
databases:

-   Treasury Enforcement Communications System (TECS).

-   National Crime Information Center (NCIC).

-   National Law Enforcement Telecommunication System (NLETS).

-   El Paso Intelligence Center (EPIC).

150.6.1 [Treasury Enforcement Communications System.]{.underline} TECS
is a computerized data processing system designed to identify
individuals involved or suspected of involvement in violation of the
laws of the US. TECS is maintained by the Department of Homeland
Security, US Customs & Border Protection (CBP), Office of Information
Technology (OIT).

TECS contains a number of databases containing law enforcement related
information.

TECS provides direct access to the NCIC and the NLETS.

Specific information concerning TECS and directions for TECS use are for
\"official use only.\" This information is provided on the TECS system
and is available only to authorized users.

150.6.2 [Treasury Enforcement Communications System Remote Access
Communication Server (TRACS).]{.underline} TIGTA-OI provides nationwide
access to TECS through TRACS. A TECS terminal located at the
Headquarters Office has a server that may be accessed by authorized
users using the same systems utilized for PARIS access.

150.6.3 [National Crime Information Center.]{.underline} NCIC is a
nationwide computerized information system established as a service to
all local, state and federal criminal law enforcement agencies. NCIC
provides and maintains a computerized filing system for accurate and
timely documented criminal justice information. Criminal justice
information is defined as information collected by criminal law
enforcement agencies that is needed for the performance of their legally
authorized and required function. The FBI maintains this database in
Washington, DC.

NCIC regulations require that the agency having primary jurisdiction
over the offense make all necessary entries into NCIC. The agency must
have written documentation, such as a report, to make an entry.

**Note:** Use state and local law enforcement computer systems with
access to NCIC and NLETS only for query purposes. TIGTA-OI entries must
be made only through TECS.

150.6.4 [National Crime Information Center Database Files.]{.underline}
NCIC contains nineteen files. Those files and the data found in them
are:

-   ARTICLE: Unrecovered stolen articles having a unique serial number
    or owner-applied number and meeting certain dollar limitations, i.e.
    credit cards, bank drafts, checks and US Treasury checks may not be
    entered into any NCIC file.

-   BOAT: Stolen vessels with a registration number or owner-applied
    number.

-   FOREIGN FUGITIVE: Wanted person entered by Canada and INTERPOL.

-   GUN: Serially numbered stolen weapons and recovered guns, defined as
    an abandoned, seized or found weapons.

-   INTERSTATE IDENTIFICATION INDEX III, i.e. TRIPLE-i: Contains all
    offenders with FBI fingerprint cards born in 1956 or later, or
    arrested since 7/1/74 (regardless of year of birth); use is
    restricted to specific law enforcement needs, including employment
    by a criminal justice agency.

-   LICENSE PLATE: Unrecovered stolen automobile license plates.

-   MISSING PERSON: Entered in three categories: Disability, Endangered
    or Involuntary.

-   ORI: A listing of the nine character identifier assigned by FBI NCIC
    to an originating agency which has met the established qualifying
    criteria for ORI assignment, and further identifies the terminal
    associated with the ORI.

-   SECURITIES: Serially numbered identifiable securities, i.e.
    currency, stocks, bonds, which have been stolen, embezzled or
    counterfeited.

-   UNIDENTIFIED PERSONS: Any unidentified deceased person, any
    unidentified catastrophe victim, unidentified body parts and, in
    certain cases, living persons who are unable to ascertain their
    identity.

-   USSS PROTECTIVE: The USSS maintains this file of persons who may
    pose a threat to a protectee.

-   VEHICLE: Unrecovered vehicles, aircraft and trailers.

-   WANTED PERSON: An individual, including a juvenile who will be tried
    as an adult, for whom a federal warrant, a felony or serious
    misdemeanor warrant is outstanding, or probation and parole
    violators meeting the same criteria. It also includes John and Jane
    Doe warrants if it involves an unknown murderer.

-   DEPORTED FELON FILE: Criminal aliens who have been deported for drug
    and/or firearms trafficking, or serious violent crimes.

-   IMAGE FILE: Associated with NCIC records to assist in identifying a
    person or property. Types of images stored for a person is
    fingerprint, mugshot and signature.

-   PROTECTION ORDER FILE: Contains court orders issued to prevent acts
    of domestic violence against a person or to prevent a person from
    stalking, intimidating, or harassing another person.

-   SEXUAL OFFENDER FILE: (Convicted Sexual Offender Registry File) A
    person who has been convicted of a criminal offense against a minor.

-   SUPERVISED RELEASE FILE: Subjects who are put under specific
    restrictions during their probation, parole, or supervised release
    sentence following imprisonment.

-   VIOLENT GANG AND TERRORIST ORGANIZATION FILE (VGTOF): Identifying
    information about violent criminal gangs and terrorist organizations
    and members of those gangs and organizations.

**Note:** Temporary felony want records allow persons, in exigent
circumstances, to be entered for 48 hours without a warrant*.*

150.6.5 [Sensitivity of Treasury Enforcement Communications System and
National Crime Information Center Data.]{.underline} All TECS and NCIC
data, excluding TECS III, is classified as \"law enforcement sensitive
for official use only\". Information from the TECS III files is
\"limited official use only.\" Stamp all printouts with the appropriate
classification. Shred or burn them when no longer needed.

The TECS and NCIC information is owned by the originating agency. This
information must be verified by the originating agency and cannot be
used in ROI's or disseminated outside of TIGTA-OI law enforcement
without the originating agency\'s approval.

Do not attach TECS or NCIC printouts to ROI's or other types of
correspondence disseminated outside of TIGTA-OI. Use the TECS and NCIC
information only as lead information. Contact the originating agency
directly to verify and obtain their approval prior to use.

**Note:** During Potentially Dangerous Taxpayer (PDT) determinations, do
not provide the IRS-Office of Employee Protection (OEP) with information
obtained only from TECS or NCIC. Such information may not be provided
outside of TIGTA-OI without verification by the originating agency prior
to such a disclosure.

Indirect dissemination of information contained in NCIC files, other
than from TECS III, is not prohibited, but must be approved by the
Terminal Agency Coordinator or Systems Control Officer.

TECS III information may not be disseminated except for criminal justice
purposes, and may not be disseminated outside of TIGTA.

150.6.6 [National Crime Information Center Messages.]{.underline} The
six types of messages pertaining to NCIC records are:

-   Entry: enters a new record into NCIC or provides supplemental
    information to an existing record;

-   Modification: adds, deletes or changes data in an existing record;

-   Locate: notification that an agency has recovered a stolen item or
    apprehended a fugitive;

-   Cancellation: removes an invalid record, restricted to the
    originating office;

-   Clear: notification that an item or individual may be removed from
    the system because enforcement action has been taken; and,

-   Inquiry: requests the system to check one or more databases for the
    existence of active records.

150.6.7 [Control Terminal Agency.]{.underline} A Control Terminal Agency
is a federal, state or territorial criminal law enforcement agency on
the NCIC system providing statewide or equivalent service to its NCIC
users. TIGTA's Control Terminal Agency is the US Customs Service.

150.6.8 [National Crime Information Center Hit.]{.underline} An NCIC
\"hit\" is a positive response to an inquiry. Immediately confirm all
NCIC queries resulting in a hit with the originating agency. Do so by
input of an administrative message into NLETS or by a telephone call.
Enter all confirmed hits into the system as a Locate message. The person
initiating the query must ensure the Locate message is entered.

150.6.9 [Arrest Based on National Crime Information Center
Hit.]{.underline} An NCIC hit is not probable cause to make an arrest.
Contact the originating agency to verify the record.

150.6.10 [Ten Minute Hit Confirmation Policy.]{.underline} NCIC
regulations require TIGTA to ensure that hit confirmation is available
for all records, except TECS III records, 24 hours a day. TIGTA-OI
requires a 10 minute response time for its records. \"Confirming a hit\"
means contacting the agency that entered the record to:

-   Ensure that the person or property inquired about is identical to
    that identified by the record;

-   Ensure that the warrant, missing person report or theft report is
    still outstanding; and,

-   Obtain a decision regarding the extradition of a wanted person,
    information regarding the return of the missing person to the
    appropriate authorities, or information regarding the return of
    stolen property to its rightful owner.

Upon receipt of a hit confirmation request, an originating agency must
furnish the requesting agency one of the following within 10 minutes:

-   A positive confirmation;

-   A negative confirmation, reject; and,

-   Notice of the specific amount of time necessary to confirm or
    reject.

The TIGTA-OI representative responsible for confirming a NCIC hit is
TSFD. Upon receipt of a NCIC confirmation request, TSFD will immediately
notify the affected SAC and/or S/A.

Note: The first TIGTA user to sign onto TECS each morning will receive
any hit confirmation notice on the system. If you sign on and receive
such a notice, contact the National Systems Control Officer (SCO)
immediately via telephone. If the National SCO is not available, call
the TIGTA 24-hour number 202-285-5832.

150.6.11 [National Crime Information Center Off-line
Searches.]{.underline} An NCIC off-line search inquiry is a special
query of NCIC for information, which cannot be obtained through the use
of on-line inquiries. The off-line search is made against two sources of
NCIC information: on-line files and historical data such as records that
have been removed from NCIC transaction logs. Only FBI NCIC officials
may conduct off-line searches.

150.6.12 [National Law Enforcement Telecommunications
System.]{.underline} The NLETS, Inc. is a non-profit organization
incorporated under the laws of the state of Delaware. NLETS\' purpose is
to provide an improved interstate law enforcement and criminal justice
communications system. NLETS is made up of representatives of law
enforcement agencies from each of the 50 states, the District of
Columbia, Puerto Rico and several federal law enforcement agencies.

NLETS is a computerized, high-speed message switching system created for
and dedicated to use by the criminal law enforcement community. NLETS
provides for interstate or interagency exchange of criminal justice or
related information and messages. NLETS is supported by a computer
system located in Phoenix, AZ. NLETS provides a message service and
supports inquiry by users into state records such as motor vehicle,
driver\'s license, criminal history, and other state databases.

150.6.13 [National Law Enforcement Telecommunication System Query
Files.]{.underline} NLETS can be queried for out-of-state information
using the following files:

-   Driver's License;

-   Driver History;

-   Vehicle Registration;

-   Criminal History;

-   Road/Weather Conditions;

-   Administrative Messages;

-   Boat Registration;

-   Snowmobile Registration;

-   Hazardous Material; and,

-   Federal Aviation Administration/TECS Aircraft Tracking System

-   FAA/TECS Aircraft Registration System.

150.6.14 [Terminal Agency Coordinator.]{.underline} The appropriate AIGI
appoints a Headquarters OI employee to serve as TIGTA's Terminal Agency
Coordinator. The Terminal Agency Coordinator:

-   Serves as contact point for all TECS, NCIC and NLETS issues;

-   Provides related information for the TIGTA Operations Manual;

-   Represents TIGTA-OI at the TECS Federal User Group and Interagency
    Border/TIGTA-OI meetings;

-   Provides oversight and support to regional SCO\'s;

-   Establishes guidelines for user profile records (UPR\'s), including
    permission levels;

-   Conducts audits of TECS sites in accordance with NCIC regulations to
    determine compliance with TECS/NCIC rules and regulations;

-   Ensures that monthly NCIC data validations are properly distributed,
    validated and returned to NCIC;

-   Establishes TECS, NCIC and NLETS training classes as necessary;

-   Coordinates requests for new TECS terminals or transfer of existing
    terminals

-   Serves as contact point for requests for TECS and TECS audit trails;
    and,

-   Requests off-line searches of NCIC.

150.6.15 [Systems Control Officer.]{.underline} Each field division has
one or more SCOs. SCOs provide support to the Terminal Agency
Coordinator in maintaining compliance with TECS/NCIC rules and
regulations. SCOs:

-   Provide support to the Terminal Agency Coordinator to ensure field
    compliance;

-   Provide oversight of the region\'s TECS/NCIC terminals and manuals;

-   Maintain the UPR and terminal databases up to date;

-   Reset passwords; and,

-   Ensure security.

The National SCO enters all arrest warrants. The National SCO will
insert the disclaimer that TIGTA does not man a terminal "24/7" and
insert the "24/7" TIGTA telephone number 202-285-5832 when inputting any
item into the system.

If TIGTA is the lead investigating agency, the appropriate Field
Division SCOs will enter lost/stolen or missing weapons and credentials,
license plate, vehicles and any stolen articles over \$500 in value. If
another law enforcement agency is the lead, that agency will input
items. The SCO will insert the disclaimer that TIGTA does not man a
terminal "24/7" and insert the "24/7" TIGTA telephone number
202-285-5832 when inputting any item into the system.

TIGTA must document all of its entries into the system and must be able
to respond to inquiries concerning TIGTA entries. The SCO must
immediately forward the following information concerning weapons or
other items entered into NCIC/TECS (lost/stolen or missing) to the
National SCO:

-   Type;

-   Serial Number;

-   Brand Name;

-   Model;

-   Date of theft;

-   Information concerning loss of weapon;

-   Case Number;

-   Investigating S/A's name and office, home, and cellular telephone
    numbers;

-   Investigating S/A's ASAC's name, office, home, and cellular
    telephone numbers; and,

-   Investigating S/A's SAC's name, office, home, and cellular telephone
    number.

See
[Exhibit(400)-150.4](../../../../../../../../I:/chapter400-inv/400-exhibits/exhibit400-150-4.doc)
for inputting information related to arrest warrants and
[Exhibit(400)-150.5](../../../../../../../../I:/chapter400-inv/400-exhibits/exhibit400-150-5.doc)
for inputting information related to stolen articles.

If any item is input, the case agent/Divisional SCO must send a copy of
the final report to the National SCO to be part of the item's
documentation.

150.6.16 [Oversight.]{.underline} The SIID coordinates compliance checks
of SCOs with the Terminal Agency Coordinator and reviews the operations
of the Terminal Agency Coordinator. The Terminal Agency Coordinator is
responsible for correcting all instances of noncompliance by SCOs.

150.6.17 [User Profile Records.]{.underline} Each authorized TECS user
must have an account to utilize TECS. The UPR creates the account and
consists of identifying information and documentation of training
required for TECS use. The Terminal Agency Coordinator or Systems
Control Officer must prepare a UPR to create the account to access TECS.

The user must be in the geographic area of the SCO, e.g. a SCO cannot
establish a UPR for a user in a different region without the Terminal
Agency Coordinator\'s approval.

All S/A\'s with UPR\'s have access to complete Inquiry and Locate
messages. All Entry messages, except in exigent circumstances, will be
completed at the Headquarters Office by the TSFD.

150.6.18 [Treasury Enforcement Communications System User
Criteria.]{.underline} Each TECS user must have a UPR and an account to
use TECS. The user must then pass TECS on-line computer generated
training prior to obtaining access to TECS.

The Terminal Agency Coordinator or SCO may provide the UPR and account
to a S/A or other TIGTA-OI employee selected by the SAC-Field Division
or SAC-Operations.

**Note:** Cooperative student employees, seasonal and temporary
employees may not be granted access to TECS*.*

TECS users must have:

-   A background investigation completed within the preceding 5 years;

-   Training given or verified by the SCO that covers rules and
    regulations concerning the use of TECS and the dissemination of TECS
    information; and,

-   Legitimate need for access to TECS.

**Note:** Per the Criminal Justice Information Services (CJIS)
(Department of Justice) Security Policy dated September 2002, TECS users
must use a unique personal identifier that is unique to the individual
requester and to any secondary recipient when querying the system. Use
your last name, first initial and an SSN or badge \# (i.e., Doe, J.
123456789) for your requests and both for the requests for other TIGTA
employees (i.e., Doe, J. 123456789 for Agent, S. 234567891).

150.6.19 [TECS Liability.]{.underline} The person who enters data, or
requests that information be input to TECS, is responsible for the
accuracy and completeness of the record. The requester or user who input
the record is responsible for removing a record from TECS once it is no
longer valid.

The requester or TECS user may be held civilly liable for failure to
remove invalid records. For example, if a wanted person is arrested a
second time because the original record was not removed after the first
arrest, the S/A who made or requested the TECS entry may be held
responsible.

150.6.20 [Audit Trails.]{.underline} TECS generates audit trails on each
user from log-on to log-off. Each screen seen by the user and all
information typed on the screen are maintained on-line. The Terminal
Agency Coordinator requests all audit trails through the US Customs
Service, Office of Internal Affairs.

150.6.21 [Query Logs.]{.underline} NCIC requires each agency to maintain
a manual or automated log of all queries for a minimum of one year. The
automated audit trails maintained by TECS meet this requirement.

A log to document secondary disclosure of criminal history record
information must also be maintained. All criminal history record Inquiry
requests must show to whom the information is to be delivered.

150.6.22 [Security.]{.underline} All TECS terminals must be located in a
secure location away from public areas. A shredder must be available to
destroy unwanted printouts. Use a safe or locking cabinet to store all
printouts containing criminal history data.

150.6.23 [TIGTA-OI Entry Procedures.]{.underline} S/A\'s needing an
entry input to NCIC must provide documentation to their divisional SCO.
All TECS and NCIC entries, except arrest warrants, are completed by the
divisional SCO and then verified by the Terminal Agency Coordinator at
the TIGTA Headquarters.

For wanted person entries, the case S/A should fax a copy of the report,
or as much as is available, along with a copy of the warrant and
supporting affidavits to the National SCO-TFSD-Headquarters Office.

For all other entries, the case S/A should fax or mail a copy of the
information or report to their divisional SCO with a copy to the
Terminal Agency Coordinator-TFSD-Headquarters Office. Also provide a
copy of the information relative to weapons and any other items entered
to the National SCO.

Do not input "lost" IRS credentials unless operationally required. All
such inputs must be documented and tracked.

The case S/A should include all the information required to complete the
record. The case S/A must provide his/her office telephone number, home
telephone number, fax number, pager telephone number and supervisor\'s
name.

Specific instructions are contained on TECS or will be provided during
TIGTA-OI's TECS training.

150.6.23.1 [TIGTA-OI Arrest Warrant Entry Procedures.]{.underline}
TECS/NCIC requires that all arrest warrants be input immediately into
the system. This requirement is to ensure the safety of other law
enforcement officers who may be in contact with the subject during a
traffic stop, etc. TIGTA defines immediate input as requiring the S/A
obtaining the arrest warrant to contact and provide the National SCO
with the information to input the warrant within 24 hours of obtaining
the warrant. After business hours, or if the National SCO is not
available, call the TIGTA 24-hour number 202-285-5832.

In preparation for obtaining an arrest warrant, or prior to
participating in the Grand Jury Process, the case S/A should obtain and
complete the information required for input of the arrest warrant.
Provide the information to the divisional SCO and then fax the
divisional SCO a copy of the warrant for submission to the National SCO
as soon as possible after the warrant is obtained.

Do not delay input until the end of the day. If a warrant is requested
on a Friday afternoon, or any time outside the course of normal duty
hours (i.e. evenings, weekends, holidays, etc.) the case agent's ASAC or
SAC must notify the TFSD ASAC or SAC of the timing of the request for
input.

The SAC-TFSD will advise the Divisional SAC of any unwarranted delay in
requesting arrest warrants be input into the system.

150.6.24 [Validations.]{.underline} TIGTA-OI is responsible for ensuring
the accuracy, timeliness and completeness of all records it enters into
TECS and NCIC.

All items entered into NCIC are subject to a monthly validation of
records procedure. NCIC officials periodically prepare a listing from
the database and forward the data to the entry agency for verification.
To validate these items, an agency must ensure that each of the
following is verified:

-   Supporting documentation is present;

-   All fields are completed;

-   All information is correct;

-   Case is still pending; and,

-   Wanted persons/fugitives are still at large, verified by completing
    a court house check to ascertain that the warrant still exists.

The SCO advises the Terminal Agency Coordinator, who is responsible for
providing NCIC a signed statement that the sample data was validated and
correct. Failure to comply will cause the entry to be deleted.

In addition, there is a monthly verification of wanted
persons/fugitives.

150.6.25 [El Paso Intelligence Center (EPIC).]{.underline} EPIC is a
multi-agency operation that collects, processes and disseminates
information in support of ongoing field investigations. EPIC\'s primary
mission is to provide an accurate intelligence picture of drug movement
by land, sea and air throughout the world.

150.6.26 [El Paso Intelligence Center Requests.]{.underline} Within the
IRS, only Criminal Investigation (CI) is authorized to make requests to
EPIC. TIGTA-OI may request assistance for EPIC research via liaison with
CI at the Headquarters level. CI and TIGTA-OI may share EPIC information
in criminal matters, as appropriate.

Make requests for EPIC inquiries by memorandum from the Division SAC or
SAC- Operations to the appropriate AIGI, which will be forwarded to the
DIGI for approval. Include the following information:

-   Justification, i.e. reason for the check:, state that the request is
    in connection with an investigation which involves narcotics, drug
    related money laundering, illegal alien or weapons smuggling
    activities;

-   Specify the EPIC databases to be checked;

-   Agency name, address and telephone number for the case S/A
    requesting the information; and,

-   Identifying information: at a minimum, provide the suspect\'s name
    and DOB.

If available, include the following identifying information:

-   Suspect\'s aliases;

-   Suspect\'s POB;

-   Suspect\'s parents\' names;

-   SSN\'s;

-   DL information;

-   Passport information;

-   Suspect\'s street address and telephone numbers;

-   Company name, address, and telephone numbers;

-   Alien registration number;

-   FBI number; and,

-   Race, sex, height, weight, color of hair and eyes.

The NIOC in the Operations Division, Headquarters Office, routes the
request to CI. The approximate turn-around time on the request is 10
working days after being forwarded to CI. The Operations Division
notifies the requester when the request was provided to CI and forwards
the response from EPIC when received.

If a request for an EPIC query is too sensitive to be routed through CI,
the DIGI evaluates the request. If approved by the DIGI, the request
will be routed to the Office of Professional Responsibility (OPR) in the
Drug Enforcement Administration (DEA). The extent and timing of the
response to this type of request is within the control of DEA and has
not been established.

**Note:** Agency requests to EPIC are recorded in EPIC\'s database. A
permanent entry, which reflects the particulars of the inquiry, is
maintained in the subject\'s record.

150.7 []{#ConsumerAgencyReports .anchor}[Consumer Credit Agency
Reports.]{.underline}

The Fair Credit Reporting Act of 1970 (FCRA) restricts consumer credit
reporting agencies from furnishing consumer reports, also known as
credit reports, except under specified circumstances. Some of the
specified circumstances follow:

-   A consumer reporting agency may furnish a consumer report to a
    government agency if the information is for employment purposes, and
    the government agency has written authorization from the consumer.

-   A consumer reporting agency may furnish to a government agency
    identifying information regarding any consumer, limited to the
    consumer\'s name, address, former address, places of employment, and
    former places of employment.

150.7.1 [Consumer Report Use in Investigations.]{.underline} The FCRA
restricts law enforcement agencies' uses of consumer reports. TIGTA may
access consumer reports on the subject of an investigation only under
the following circumstances:

-   The individual furnishes written consent; and,

-   By grand jury subpoena.

All requests for consumer reports, except through a federal grand jury
subpoena or other court order, will be made by fax to the Assistant
Special Agent-in-Charge (ASAC)-Strategic Enforcement Division
(SED)-Cincinnati, at 513-263-4391.

The request must include the name, address, social security number, and
date of birth of the subject of the consumer report, along with the case
number and the requestor's name and fax number. The request must also be
accompanied by a properly prepared Authorization for Release of Credit
Reports (Form OI 2760) signed by the subject of the consumer report.

The resulting consumer reports will be returned by fax or may be scanned
and e-mailed if requested.

Prior to requesting consumer report information, document the action on
a Chronological Case Worksheet (Form OI 6501).

**Note:** When considering a request for consumer reports in conjunction
with any investigation, remember that the consumer reporting agency may
notify the consumer involved that a report has been furnished to or
requested by TIGTA.

150.8 []{#InfoStateTerritorialTaxingAuthority .anchor}[Information from
State or US Territorial Taxing Authorities.]{.underline}

S/A\'s may need copies or originals of tax returns or return information
filed with state or US territorial (e.g., Puerto Rico) taxing
authorities during the course of their investigations.

150.8.1 [Request Procedures.]{.underline} To obtain copies or originals
of tax returns or return information filed with state or US territorial
taxing authorities, TIGTA-OI will take the necessary steps to acquire
the information in the order listed below:

-   Direct request to taxing authority;

-   Request for assistance from IRS Disclosure Office; and

-   Subpoena request.

150.8.1.1 [Direct Request to Taxing Authority.]{.underline} S/A's will
make a request to the state/territorial taxing authority, in writing if
necessary, that the identified tax return or return information is
necessary for the investigation of a federal matter under the authority
of TIGTA.

150.8.1.2 [Request for Assistance from IRS Disclosure
Office.]{.underline} The IRS has memoranda of agreement with all state
and territorial taxing authorities authorizing it to receive tax returns
or return information filed with the state/territorial taxing authority,
provided such information is required for the purpose of tax
administration. IRS will assist TIGTA in obtaining tax returns or return
information filed with state and territorial taxing authorities provided
that the S/A is performing a tax administration investigation pursuant
to Title 26 or related statutes, and that tax returns or return
information provided is protected by the confidentiality provisions of
I.R.C. § 6103. Consult the TIGTA Office of Chief Counsel and/or see
[Chapter 700, Chief Counsel, Section
50.5.2](../../../chapter700-counsel/700-50/700-50.doc#IRC6103) for a
complete discussion of I.R.C. § 6103.

In the event the state or territorial taxing authority refuses TIGTA's
request for tax return or return information, S/A's will direct their
request to the appropriate [IRS Disclosure
Office](http://sbse.web.irs.gov/cl2/gld/contacts/Disclosure_Offices.htm),
provided that the records sought are necessary for an official
investigation related to Federal tax administration. S/A's will take the
following action:

-   Complete a [Request for Return/Information (IRS Form
    8796)](http://publish.no.irs.gov/forms/public/pdf/10081A92.PDF),
    Sections A and B. Regarding Section C, complete block 1 (requesting
    S/A), block 2 (SAC), and block 4 (address). DO NOT complete block 3,
    as it will be completed by the authorizing IRS Disclosure Officer.

-   Complete a very brief memorandum addressed to the IRS Disclosure
    Office stating that TIGTA is conducting an official investigation
    related to Federal tax administration and that requested material
    will be protected according to the provisions of I.R.C. 6103.
    Provide only enough information so that the addressee knows what
    records are needed for the investigation. The memorandum should not
    provide details related to the nature of the investigation, as the
    memorandum will be provided to IRS **and** the state/territorial
    taxing authority.

-   Submit both the IRS Form 8796 and memorandum to the appropriate IRS
    Disclosure Office via facsimile.

State/territorial taxing authorities typically will respond within 4-6
weeks.

150.8.1.3 [Subpoena Request.]{.underline} In the event TIGTA is unable
to obtain the necessary records through the state/territorial taxing
authority or IRS, the S/A requiring such records should contact
Operations Division to discuss the use of an administrative subpoena.
See [Section
220](../../../../../../../../I:/chapter400-inv/400-220/chapter400-220.doc),
Inspector General Subpoenas, for additional information.

150.8.2 [Control Procedures.]{.underline} When tax returns or return
information are requested, it is the responsibility of the SAC to ensure
that:

-   There are adequate controls for approving S/As\' requests for
    state/territorial tax returns and/or return information.

-   S/A\'s promptly return to state/territorial taxing authorities all
    original documents when no longer needed.