CHAPTER 400 - INVESTIGATIONS

**(400)-330** **[TIGTA Employee Investigations]{.underline}**

330.1 [Overview.]{.underline}

Investigations of complaints against TIGTA personnel shall be conducted
by, or under the direction of, the Special Inquiries and Intelligence
Division (SIID).

This Section includes instructions and procedures for TIGTA Employee
Investigations concerning the following:

-   [Reporting Complaints against Senior TIGTA Managers and SIID
    Personnel](#ReportComplAgainstSrTIGTAMgrsTIGTASIID)

-   [Reporting Complaints Against All Other TIGTA
    Personnel](#ReportComplAgainstAllOtherTIGTA)

-   [Investigation of Complaints](#InvestigationOfComplaints)

-   [Reports of Investigation](#ROIs)

-   [Referral of Criminal Matters to the Department of
    Justice](#ReferralCrimMattersToDOJ)

-   [Referral of Matters for Administrative
    Adjudication](#ReferralMattersForAdminAdjudication)

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

330.2 []{#ReportComplAgainstSrTIGTAMgrsTIGTASIID .anchor}[Reporting
Complaints against Senior TIGTA Managers and SIID
Personnel.]{.underline}

Any complaint alleging impropriety or misconduct on the part of the
Inspector General (IG), Deputy Inspectors General (DIG's), Assistant
Inspectors General (AIG's), Deputy Assistant Inspector General for
Investigations (DAIGI) or the Chief Counsel will be reported in
accordance with [Chapter 200, Responsibilities and Conduct, Section
60.1.1](../../../chapter200-general/200-60/chapter200-60.doc#ReportingComplaints),
of the TIGTA Operations Manual.

**Note:** Field divisions should not document the complaint in the
Performance and Results Information System (PARIS). SIID will complete
all recording and indexing procedures.

Any complaint alleging impropriety or misconduct on the part of any
employee of SIID will be reported in accordance with [Chapter 200,
Responsibilities and Conduct, Section
60.1.1](../../../chapter200-general/200-60/chapter200-60.doc#ReportingComplaints),
of the TIGTA Operations Manual.

330.3 []{#ReportComplAgainstAllOtherTIGTA .anchor}[Reporting Complaints
Against All Other TIGTA Personnel.]{.underline}

Any complaint alleging impropriety or misconduct on the part of any
TIGTA employee not specified in text
[330.2](#ReportComplAgainstSrTIGTAMgrsTIGTASIID) of this Section will be
reported in accordance with [Chapter 200, Responsibilities and Conduct,
Section
60.1.1](../../../chapter200-general/200-60/chapter200-60.doc#ReportingComplaints),
of the TIGTA Operations Manual.

All complaints involving TIGTA personnel will be reported directly to
the Special Agent-in-Charge (SAC)-SIID. If the SAC-SIID cannot be
reached, the complaint may be reported to an Assistant Special
Agent-in-Charge (ASAC)-SIID.

330.4 []{#InvestigationOfComplaints .anchor}[Investigation of
Complaints.]{.underline}

All investigations of complaints alleging impropriety or misconduct on
the part of any TIGTA employee not specified in text
[330.2](#ReportComplAgainstSrTIGTAMgrsTIGTASIID) of this Section will be
the responsibility of SIID. In addition, SIID may conduct, or assist in
conducting, such investigations of any TIGTA senior manager at the
request or direction of the President's Council for Integrity and
Efficiency (PCIE) Integrity Committee and/or the IG.

SIID will not conduct any investigation of its own personnel without the
authority of the IG or the DIGI.

The SAC-SIID, through the ASAC's-SIID, is responsible for ensuring that:

-   All allegations of impropriety or misconduct on the part of TIGTA
    personnel are properly investigated;

-   Thorough reports of such investigations are prepared;

-   Such investigations are referred to the appropriate criminal and/or
    administrative adjudication authorities; and

-   All investigations adhere to appropriate professional investigative
    standards.

The ASAC's-SIID, will be responsible for:

-   Directly supervising the Special Agents (S/A's) conducting
    investigations of impropriety or misconduct pertaining to TIGTA
    personnel;

-   Recommending those complaints which can best be resolved by
    administrative adjudication without the need for a formal
    investigation;

-   Establishing and maintaining working relationships with appropriate
    criminal and administrative adjudication authorities;

-   Maintaining and reporting information regarding the numbers and
    nature of investigations of TIGTA personnel; and

-   Recommending, through the SAC-SIID, necessary actions, policies and
    procedures affecting the integrity of TIGTA.

All investigations of TIGTA personnel handled by SIID will be conducted
in accordance with all requirements of the TIGTA Operations Manual.

All complainants, witnesses and subjects of such internal investigations
will be afforded the same rights and protections afforded in any other
investigation conducted by TIGTA.

330.5 []{#ROIs .anchor}[Reports of Investigation.]{.underline}

All ROI's pertaining to investigations of TIGTA personnel conducted by
SIID will adhere to all requirements of the TIGTA Operations Manual-
concerning Reports of Investigation (ROI's). See [Section
250.7](../../400-250/chapter400-250.doc#ROI) of this Chapter.

On all cases involving TIGTA S/A's and TIGTA managers, GS-15 and above,
which are being referred for prosecution and/or administrative
adjudication:

-   The ROI will be signed by an ASAC-SIID;

-   The ROI will be reviewed by the SAC-SIID, and;

-   The referral letter or memorandum and/or the Referral Memorandum
    (Form OI 2076) will be signed by either the DIGI or SAC-SIID.

On all cases involving other TIGTA employees, GS-14 and below, which are
being referred for prosecution and/or administrative adjudication:

-   The ROI will be signed by an ASAC-SIID;

-   The ROI will be reviewed by the SAC-SIID, who will determine whether
    the report will be sent to the DIGI for review; and

-   Either the DIGI or the SAC-SIID will sign the referral letter or
    memorandum and/or Form OI 2076.

330.6 []{#ReferralCrimMattersToDOJ .anchor}[Referral of Criminal Matters
to the Department of Justice (DOJ).]{.underline}

All investigations of impropriety or misconduct pertaining to TIGTA
personnel that disclose evidence of violations of federal criminal law
will be referred to the DOJ. The SIID S/A's assigned to conduct these
investigations will consult with an ASAC-SIID to determine the
appropriate DOJ component to which to refer the matter.

**Note:** Investigations involving substantive tax issues will follow
the referral procedures outlined in [Section
280.10](../../400-280/chapter400-280.doc#TaxFinancialCrimeRelatedMisconduct)
of this Chapter.

Generally, referrals to DOJ will be to the appropriate U.S. Attorney
(USA) for the district in which the offense occurred. Cases involving
TIGTA employees who are not S/A's may be presented to intake or duty
Assistant U.S. Attorneys (AUSA's).

Cases involving TIGTA S/A's will be presented to the USA, the First
AUSA, or to the Chief, Criminal Division. SIID S/A's will not present a
case regarding a TIGTA S/A to an intake or duty AUSA without the
concurrence of an ASAC-SIID.

There will be circumstances in which a case may be presented to DOJ,
Criminal Division, Public Integrity Section. These circumstances
include, but are not limited to:

-   Cases in which the reported criminal activity spans more than one
    judicial district;

-   Significant involvement of other federal law enforcement officers
    (LEO's) as witnesses or defendants;

-   Involvement of DOJ personnel, including DOJ attorneys, as witnesses
    or defendants;

-   Involvement of Members of Congress, federal judges, or senior
    federal executives as witnesses or defendants;

-   Involvement of publicly well-known figures as witnesses or
    defendants; and

-   Cases in which SIID managers determine that it is appropriate to
    refer the matter to the Public Integrity Section.

SIID will adhere to all other policies and procedures of TIGTA regarding
referring matters to the DOJ in conducting its investigations.

If the appropriate DOJ component declines to prosecute an SIID
investigation, the SIID S/A will fully document the reasons for the
declination.

With the concurrence of the DOJ attorney, and with the permission of an
ASAC-SIID, the case S/A may refer the case to the appropriate state or
local prosecutor. All existing TIGTA policies and procedures regarding
such referrals will be followed. See [Chapter 700, Chief Counsel,
Section 70.5](../../../chapter700-counsel/700-70/700-70.doc#Referrals),
of the TIGTA Operations Manual.

330.7 []{#ReferralMattersForAdminAdjudication .anchor}[Referral of
Matters for Administrative Adjudication.]{.underline}

The SAC-SIID will establish referral procedures and is responsible for
referral upon the completion of any investigation of alleged impropriety
or misconduct involving TIGTA personnel.

This referral will be done after any criminal adjudication is completed.
If it is necessary to refer an ROI for administrative action before the
completion of criminal prosecution, such referral will only be made with
the concurrence of the DOJ or state/local prosecutor. An ASAC-SIID is
responsible for ensuring that such concurrence is fully documented, and
that the appropriate TIGTA official is advised of the circumstances
involved in the pending criminal prosecution.