**CHAPTER 400 -- INVESTIGATIONS**

**(400)-250** **[Investigative Reports and Case File
Procedures]{.underline}**

250.1 [Overview.]{.underline}

This section includes instructions and procedures for TIGTA-Office of
Investigations (OI) employees concerning the following:

-   [Case Numbering and Information Retrieval
    Systems](#CaseNumberingInfoRetrieval)

-   [Case File Procedures](#CaseFileProcedures)

-   [Chronological Case Worksheet (Form OI
    6501)](#ChronCaseWorksheetOI6501)

-   [Investigative Notes](#InvNotesWorkpapers)

-   [Memorandum of Interview or Activity (Form OI 2028-M)](#FormOI2028M)

-   [Report of Investigation (Form OI 2028)](#ROI)

-   [Cross-Indexing](#CrossIndexing)

-   [Supplemental Investigations](#SupplementalInvestigations)

-   [Collateral Investigations](#CollateralInvestigations)

-   [Special Agent Case Closing
    Responsibilities](#SpecialAgentCaseClosingResponsibilities)

-   [Referring Reports to the Internal Revenue Service for Action or
    Information](#ReferringROItoIRSActionInfo)

-   [Referring Cases for Criminal Action](#ReferringCasesCrimAction)

-   [Cases Closed to File](#CasesClosedToFile)

-   [Program Weaknesses Identified During the Investigative
    Process](#ProgramWeaknessIdentifiedDuringInvProces)

250.1.1 [Acronyms Table.](../../acronyms-table/acronyms-table.doc)

250.2 []{#CaseNumberingInfoRetrieval .anchor}[Case Numbering and
Information Retrieval Systems.]{.underline}

The TIGTA-OI case numbering system in the Performance and Results
Information System (PARIS) is a uniform method of identifying,
controlling, and accounting for investigations and complaints
nationwide. See [Section
80.2](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-80/chapter400-80.doc#CaseNumberingInfoRetrievalSystems)
of this chapter.

3.  []{#CaseFileProcedures .anchor}[Case File Procedures.]{.underline}

Once an investigation has been entered into PARIS and approved by the
Assistant Special Agent-in-Charge (ASAC) or Special Agent-in-Charge
(SAC), as appropriate, prepare and maintain the case file using the
following procedures:

-   File office of origin cases numerically by investigation number.

-   File the initiation documents, including a PARIS printout of the
    Case Tracking Form, on the left-hand side of the case folder.

-   File Forms OI 6501 chronologically on the left-hand side of the case
    folder.

-   File notes and completed Forms OI 2028-M chronologically on the
    right-hand side of the case folder.

-   Maintain original tax return documents separately either in a
    labeled envelope on the right-hand side of the case folder or if
    using a multi-part folder, in a subsequent section of the folder.

-   Maintain any other original case-related documents, not being placed
    into evidence, separately either in a labeled envelope on the
    right-hand side of the case folder or if using a multi-part folder,
    in a subsequent section of the folder.

-   Maintain Forms OI 2028-M designated as grand jury information in a
    Restricted File (Form OI 6504) either on the right-hand side of the
    case folder or if using a multi-part folder, in a subsequent section
    of the folder. See [Section
    140.7](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-140/chapter400-140.doc#GJProcedures)
    of this chapter for procedures regarding the protection of original
    grand jury documents.

250.3.1 []{#CaseFileRetentionProcedures .anchor}[Case File Retention
Procedures.]{.underline} The SAC will retain the case file and original
report in the field division until such time as all actions relating to
the investigation have been completed. When all actions have been
completed, the SAC or ASAC, as appropriate, forwards the closed case
file via overnight courier to:

> TIGTA Operations Division
>
> Complaint Management Team
>
> 1125 15th Street, NW, Room 700A
>
> Washington, DC 20005
>
> Attn: Records Management and Control Section

The closed case file includes:

-   The original Form OI 2028 and Exhibit List Sheet (Form OI 2028A);

-   Exhibits;

-   Investigative notes as defined in [Section
    250.5](#InvNotesWorkpapers);

-   An updated printout of the PARIS Case Tracking Form;

-   Forms OI 6501;

-   Form OI 6504 containing the removed grand jury pages from the
    report;

-   Other formal documents such as memos, letters, transmittal forms
    related to the case; and

-   A copy of the Referral Memorandum (Form OI 2076) or Assault/Threat
    Investigation Referral Memorandum (Form OI 2076-PDT), if the report
    was referred for action and response.

See [Section
140.7.7](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-140/chapter400-140.doc#ClosingReportingGJCases)
of this chapter for closing and reporting grand jury cases and disposing
of grand jury material.

The SAC will not retain a division copy of the case file or the report.

Case files will be maintained pursuant to record control schedules. See
[Chapter 500, Information Technology, Section
130.1.4](../../../../../../../../I:/chapter500-info-tech/500-130/chapter500-130.doc#ControlSched)
of the TIGTA Operations Manual.

250.4 []{#ChronCaseWorksheetOI6501 .anchor}[Chronological Case Worksheet
(Form OI 6501).]{.underline}

The Form OI 6501 is a sequential record of investigative steps taken
during an investigation. It is also used to:

-   Outline the initial investigative work plan; and

-   Document the results of 90-day case reviews conducted by ASACs.

The [President's Council on Integrity and Efficiency (PCIE)]{.underline}
has published \"[Quality Standards for
Investigations](http://www.ignet.gov/pande/standards/invstds.pdf)\"
which includes general and qualitative standards for investigations. The
PCIE standards address the importance of timeliness of investigations.

The Form OI 6501 provides the Special Agent (SA), the ASAC, and any
other reviewer a ready reference to what has been completed and/or what
remains to be accomplished in the investigation. An SA must take
reasonable steps to avoid lapses in investigative activity to ensure
that investigations are proceeding in a timely manner.

250.4.1 [Preparing Form OI 6501.]{.underline} When investigations are
opened complete the items in the Form OI 6501 heading. Place Forms OI
6501 on the left side of the case file.

-   Always make the first entry the date on which the case was received
    and the allegations reviewed;

-   After analyzing the allegations, enter the initial investigative
    plan; and

-   Change or add to the plan if new facts or leads evolve.

250.4.2 [Form OI 6501 Work Plan.]{.underline} The SA assigned to
investigate the case will develop an investigative work plan using a
Form OI 6501. An investigative work plan is flexible and subject to
change as the investigation proceeds. The SA will develop the work plan
in consideration of the alleged violation and the necessary elements of
proof. Consider the following factors, as appropriate, for the Form OI
6501 work plan:

-   Arrange to interview the complainant within 15 days after receiving
    the complaint, if feasible.

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-   Because the Privacy Act requires that information be collected \"to
    the greatest extent practicable directly from the subject
    individual,\" discuss with the ASAC the practicality of a subject
    interview as an initial step; note the decision with a brief
    explanation. See [Section
    210.5.2](../../../chapter400-inv/400-210/chapter400-210.doc#CollectInfoFromIndividual)
    of this chapter.

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-   List records to review, such as Internal Revenue Service (IRS),
    criminal, background data, telephone directory checks, etc.

-   Identify any significant procedures needed to obtain records.

-   List any anticipated collateral investigation requests.

-   List required third-party interviews and the order, if significant.

-   List other investigative steps such as requesting authorization for
    electronic equipment, submitting questioned documents for
    examination, using Inspector General (IG) subpoenas, etc.

-   List the elements necessary to substantiate the allegation or prove
    a violation of a statute.

250.4.3 [Post-Form OI 6501 Preparation Procedures.]{.underline} After
preparing a Form OI 6501, discuss the plan with the ASAC within 10 days
of receipt of the case. ASACs are responsible for noting any grand jury
involvement on the Form OI 6501. This serves as a reminder to safeguard
grand jury information.

Enter the following information on the Form OI 6501 as the investigative
leads identified in the work plan are completed:

-   The date the lead was completed;

-   A brief description of the activity and results;

-   The date the Form OI 2028-M was prepared to document the
    lead/activity,

-   Additional leads developed and completed; and

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-   When requesting a file, printout, tax return, collateral
    investigation, etc. note the request date in the \"Remarks\"
    section. Upon receipt of the item, enter the receipt date.

250.4.4 [Form OI 6501 Procedures at Case Closing.]{.underline} After the
investigation is completed, the ASAC enters on the Form OI 6501 the date
that he/she reviewed and forwarded the report.

When all actions on the case are completed, the original Forms OI 6501
will be forwarded, along with the original report to the CMT, Records
Management and Control Section. See [Section
250.3.1](#CaseFileRetentionProcedures). ASACs may keep a copy of the
Form OI 6501 for one year to aid in evaluating the SA.

250.5 []{#InvNotesWorkpapers .anchor}[Investigative Notes.]{.underline}

Notes are items that SAs prepare when planning and conducting
investigative leads. They are used as records of interviews,
observations, etc. They assist with later recall and are used as a basis
to prepare Forms OI 2028-M. Investigative notes include:

-   Diagrams, drawings, charts;

-   Other forms which require witness or subject acknowledgement of
    receipt or signature such as Employee Notification Regarding Union
    Representation (IRS Form 8111) and Statement of Rights and
    Obligations (Form OI 8112);

-   Handwritten notes and audio or otherwise recorded notes made during
    the course of or contemporaneous with an interview;

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-   Notes prepared during surveillance, at searches, and crime scenes,
    which could contain information that may ultimately be included in
    formal reports or record events about which SAs may later testify;
    and

-   Notes taken by an informant and given to a SA. When an informant
    took notes to assist in reporting something to a SA, every effort
    must be made for preservation in the case file.

Handwritten notes must be legible and made contemporaneous with the
investigative activity. Properly identify persons interviewed, records
reviewed, custodians, SAs conducting interviews or reviews, and the date
of the activity.

Audio or otherwise recorded notes must be properly labeled with content,
individual making the recording, and date of the recording.

Rough draft Forms OI 2028 or Forms OI 2028-M are not considered notes
unless the rough draft is the SA's first written record of an interview
or surveillance. When this occurs, the rough draft itself becomes the
SA's original notes and must be retained.

SAs must be diligent in maintaining case files in an orderly manner.
Investigative notes are part of TIGTA's system of records and may be
subject to release under the Freedom of Information Act (FOIA) and the
Privacy Act. Therefore, note taking must be done with care.

[]{.mark}

250.5.1 [Retention of Notes.]{.underline} Retain all investigative notes
made in conjunction with an investigation. Retain all administrative
records of investigative activities, and any documents that help protect
the chain of custody of evidence or aid a SA\'s testimony at trial.
Investigative notes are to be retained in the investigative case file
forwarded to Records Management and Control Section. See [Section
250.3](#CaseFileProcedures) for case file procedures and [Section
250.5](#InvNotesWorkpapers) for investigative notes definition.

The SA should remove extraneous documents from the closed case file
prior to forwarding to Records Management and Control Section.
Documents, which do not meet the definition of investigative notes,
should be destroyed after all criminal and adjudicative proceedings are
completed, prior to the case file being forwarded to Records Management
and Control Section.

250.5.2 [Note Procedures at Case Closing.]{.underline} Place all notes
in an envelope for submission with the case file and final report for
supervisory review. When all administrative and/or criminal actions on
the investigation are completed, notes will be forwarded, along with the
original report to the Records Management and Control Section. See
[Section 250.3.1](#CaseFileRetentionProcedures) for case file retention
procedures.

250.5.3 [Collateral Report Notes.]{.underline} Submit collateral reports
to offices of origin with investigative notes attached in a sealed
envelope. See [Section 250.10](#CollateralInvestigations).

250.6 []{#FormOI2028M .anchor}[Memorandum of Interview or Activity (Form
OI 2028-M).]{.underline}

Forms OI 2028-M are complete records of individual investigative leads
and activities including interviews, record checks, execution of search
warrants, etc.

250.6.1 [Form OI 2028-M Timely Preparation.]{.underline} Prepare Forms
OI 2028-M as soon as possible, but no later than 5 calendar days after
conducting the leads. Timely preparation of investigative leads:

-   Enhances the writer\'s ability to recall details of the activity;
    and

-   Precludes a subject\'s assertion that the time lapse caused the SA
    to inaccurately recall and report the incident

250.6.2 []{#FormOI2028MFormat .anchor}[Form OI 2028-M
Format.]{.underline} When reporting interviews, record checks, or other
investigative activity on Form OI 2028-M:

-   Include the date and the name, address, and position of the person
    interviewed or furnishing the record.

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-   Reference all documents such as Privacy Act Notice -- Employee
    Interviews (PA Notice 417), Employee Notification Regarding Union
    Representation (IRS Form 8111), Statement of Rights and Obligations
    (Form OI 8112), and Employee Notification Regarding Third Party
    Interviews (IRS Form 9142) that are provided to an interviewee on
    the Form OI 2028-M.

-   Report interviews in the third person. Use first person only in
    direct quotes.

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-   Use capital letters when referring to the names of all principals
    and witnesses.

-   When cases are actionable, type or generate a letter-quality
    computer printout of all Forms OI 2028-M.

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-   Report only one lead per Form OI 2028-M.

250.6.3 [Form OI 2028-M Reporting Interviews of Third-Party Witnesses
During Administrative Non-Criminal Investigations.]{.underline} When
preparing Forms OI 2028-M reporting interviews of third party witnesses
conducted during administrative non-criminal investigations, document
that the requirements of the Privacy Act of 1974, 5 U.S.C. § 552a (1994
& Supp. IV 1998) were met.

The Privacy Act of 1974 requires that the identity of persons be
protected in administrative non-criminal investigations when they
furnish information and the SA gives a pledge of confidentiality.

When reporting interviews of third party witnesses that occur during
administrative non-criminal investigations, include the statement, \"The
witness was advised of the subject\'s right of access to the information
being furnished, including the identity of the witness under the Privacy
Act, and (did/did not) request a pledge of confidentiality.\" See
[Section
210.5.7](../../../chapter400-inv/400-210/chapter400-210.doc#PledgesOfConfidentiality)
of this chapter for additional information.

250.6.4 [Form OI 2028-M Retention.]{.underline} When Forms OI 2028-M are
not pertinent or relevant to the investigation:

-   Exclude them from the Form OI 2028 and Exhibits; and

-   Maintain them with the case file

Retain the Forms OI 2028-M if there are no other notes containing the
same information.

250.6.5 [Identifying Exhibits.]{.underline} There is no requirement to
prepare a Form OI 2028-M summarizing every record check, document, etc.,
since the document itself becomes an exhibit. However, it is necessary
to identify how, when, where, and from whom the document was obtained by
one of the following procedures:

-   Prepare a brief Form OI 2028-M placed in front of the document;

-   Write the identifying information on the document itself; and

-   Record the information on the back of the document if it is
    one-sided.

Ensure that the notations do not obscure evidentiary material. Entries
become part of the exhibit.

250.7 []{#ROI .anchor}[Report of Investigation (Form OI
2028).]{.underline}

The Form OI 2028 is the standard format for reporting all investigations
conducted by TIGTA-OI, except for collateral investigations. The Report
of Investigation should provide a brief and concise summary of
information pertinent to the investigation. A typical Report of
Investigation can accomplish this goal in a two-page document. Reports
of Investigation that exceed two pages in length must be approved by the
ASAC with the approval annotated on OI Form 6501.

250.7.1 [Administrative Data.]{.underline} The Form OI 2028 will report
the following administrative information:

-   Case Title -- include the subject's name and address if known.

-   Type of Investigation -- specify whether the investigation relates
    to "Employee," "Non-Employee," Local Investigative Initiative (LII),
    National Investigative Initiative (NII), or "TIGTA Employee."

-   Type of Report -- use the blocks to designate "Final" or
    "Supplemental."

-   Subject's Identifying Information (i.e., Social Security Number,
    date of birth, date entered on duty (if Federal employee), and
    employment position and grade). Use the blocks marked for
    \"Employee,\" \"Non-Employee,\" or "Former Employee,\" to designate
    the employment status of the subject of the investigation.

-   Post of Duty.

-   Division and office.

-   Period of Investigation -- include the dates of the first and last
    investigative steps.

-   Potential Violation(s) -- this block should specify the violation
    code(s) involved, and is populated automatically based on
    information contained in the PARIS-Investigations Screen, "S3
    Violations."

-   Distribution -- this block should indicate each entity receiving a
    copy of the Form OI 2028.

-   Date of Report -- the date that the supervisory official approved
    and issued the Form OI 2028.

Use capital letters when referring to the names of all principals and
witnesses. The first page of Form OI 2028 is not numbered as page \"1.\"
Number pages sequentially beginning with \"2\" on the first continuation
page, and continue sequentially until the end of the exhibits.

250.7.2 [Investigative Synopsis.]{.underline} All Reports of
Investigation will contain an "Investigative Synopsis" section.
Generally, this section summarizes the basis of the investigation, the
investigative findings, and prosecutorial referrals.

The first paragraph of the "Investigative Synopsis" will briefly
describe the basis for the investigation. This paragraph will:

-   Briefly describe the complaint, and if using a quotation, be sure to
    quote verbatim;

-   Identify the document or source that furnished the allegation or
    requested the investigation;

-   Include the date of the document or conversation with the source;
    and,

-   If the complaint was contained in a document, cite and attach it as
    an exhibit.

Information contained in the first paragraph of the "Investigative
Synopsis" of the report should be the same as that documented in the
"Basis" section of the PARIS-Investigations Screen.

Subsequent paragraphs within this section will summarize pertinent
information which best describes the activities in the case. State the
activities that substantiate or disprove the allegations. Support all
information in this section with an exhibit.

If other allegations are developed during the investigation, the
narrative will indicate the nature and source of the additional
allegations developed. For example, a developed allegation would be
introduced in the "Investigative Synopsis" as "During the course of the
investigation, TIGTA received an allegation that..."

Generally, do not prepare this section with a chronology of
investigative steps. However, chronologies are acceptable when the order
of events is significant, or best explains the development of evidence
or proof of the elements of the offense. For example, the chronology in
a series of bribery meets is pertinent.

Reports of Investigation will not document whether an allegation was
"substantiated," "disproved," or "unresolved." However, this information
will be annotated as a result in the PARIS-Investigations Screen, "S3
Violations."

All formal criminal referrals, to include those made pursuant to a
blanket declination agreement, will be noted in the "Investigative
Synopsis."

For cases referred to the IRS for information only, this section will
contain a statement as to the reason the case is being referred for
informational purposes. For cases closed without referral, this section
will contain a statement as to the reason the case is not being referred
for criminal, administrative, or civil action.

250.7.3 [Form OI 2028A.]{.underline} The Form OI 2028A precedes the
exhibits within the assembled report. The Form OI 2028A contains columns
marked "Description" and "Pages". Type the list on the electronic Form
OI 2028A. Include the case title and number in the "footer" of the page.

250.7.4 [Exhibits.]{.underline} The "Exhibit" section contains all
relevant evidence which substantiates, disproves, or mitigates the
allegation(s). Exhibits must support the information contained in the
other sections of the report.

Exhibits follow the Exhibit List Sheet. Exhibits include, but are not
limited to:

-   Forms OI 2028-M;

-   Forms OI 8273 -- required in all Assault Investigation reports;

-   Affidavits;

-   Records;

-   Photographs;

-   Relevant IRS and other forms; and

-   Other documentary evidentiary material

**Note:** Do not cite a TIGTA transmittal as an attachment or exhibit.

250.7.5 [Exhibit Procedures.]{.underline} Whenever possible, place
exhibits in the same logical order that the information is presented in
the text of the Form OI 2028. Follow these guidelines for exhibits:

-   Number Forms OI 2028-M or cover sheets placed in the report to
    introduce exhibits.

-   Include handwritten affidavits; if handwriting is not legible, also
    include a typed or letter-quality computer printed copy.

-   A blank page entitled "See Restricted File Envelope" should be
    placed in lieu of the exhibit where that information would otherwise
    be located. See [Section
    140.7.7](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-140/chapter400-140.doc#ClosingReportingGJCases)
    of this chapter for closing and reporting grand jury cases.

-   When return information and/or tax returns, including Integrated
    Data Retrieval System (IDRS) printouts, are attached as exhibits,
    include only the documents pertinent to the allegations.

-   Documents provided to an interviewee such as Privacy Act Notice 417,
    Employee Interviews (PA Notice 417), IRS Form 8111, Form OI 8112 and
    IRS Form 9142 may be placed in the report as exhibits. These forms
    must be kept with the investigative notes in the case file if they
    are not included in the report as exhibits. See [Section
    250.6.2](#FormOI2028MFormat) regarding documenting forms provided to
    an interviewee.

-   Do not include Federal Bureau of Investigation (FBI) criminal
    history printouts such as National Crime Information Center (NCIC)
    or Treasury Enforcement Communications System (TECS) generated
    documents as exhibits. See [Section
    150.6.5](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-150/chapter400-150.doc#SensitivityofTECSNCIC)
    of this chapter for procedures on reporting TECS and NCIC
    information.

250.7.6 [Report Security.]{.underline} Take precautions to prevent
disclosure of TIGTA reports to unauthorized persons. Only authorized
individuals with a need to know may access the TIGTA reports.

250.8 []{#CrossIndexing .anchor}[Cross-Indexing.]{.underline}

The TIGTA-OI Cross-Indexing System provides a uniform method for
cross-indexing names and other data from particular files.

SAs are responsible for cross-indexing names and other data. Guidelines
for cross-indexing are provided in [Section
80.4.14](../../400-80/chapter400-80.doc#CrossIndexInformation) of this
chapter. Cross-indexed names may be disclosed pursuant to Privacy Act or
FOIA requests.

Cross-index items at the initiation, during, and at the completion of an
investigation on PARIS. All TIGTA-OI employees have access to
information cross-indexed by other field divisions and offices, except
for some information input into PARIS by the Special Inquiries and
Intelligence Division (SIID).

250.9 []{#SupplementalInvestigations .anchor}[Supplemental
Investigations.]{.underline}

IRS adjudicating authorities may request that TIGTA furnish additional
information or conduct further investigation on cases previously
submitted for administrative action. If the ASAC determines that
requests are feasible, he/she can authorize reopening of the case.

Report additional investigation on Form OI 2028 marking the space
designated \"Supplemental.\" The Supplemental Form OI 2028 and
supporting documents will be maintained in the original case file.

250.10 []{#CollateralInvestigations .anchor}[Collateral
Investigations.]{.underline}

Field divisions may request that another field division conduct a
collateral investigation when investigative leads are outside of the
office of origin\'s geographic area. The requesting field division is
the office of origin. The field division that receives the collateral
and completes the requested investigative steps is the
receiving/reporting field division.

250.10.1 [Collateral-Office of Origin.]{.underline} The office of origin
ASAC is responsible for:

-   Initiating the request;

-   Following up on collateral requests; and

-   Reviewing results for sufficient coverage.

The request for a collateral report can be made verbally, but should be
followed up in writing via either memorandum or e-mail by the ASAC. A
copy of the request should be maintained in the case file. The request
consists of:

-   Identify investigative factors to be covered;

-   Provide special instructions; and

-   Furnish additional information that may assist the receiving office.

    2.  [Collateral Report.]{.underline} A collateral report consists of
        Forms OI 2028-M and

exhibits/attachments, if any, conveying the results of the collateral
inquiry and all investigative notes. Notes should be placed in a sealed
envelope.

The receiving/reporting field division does not identify exhibits by
exhibit number in the collateral report since they may be integrated
into the office of origin report. The receiving/reporting field division
retains a copy of the results of their investigation.

3.  [Receipt of Completed Collateral Investigations.]{.underline} The
    office of origin

maintains the Forms OI 2028-M, notes and other documents from the
receiving/

reporting field division in accordance with the guidelines in [Section
250.3](#CaseFileProcedures). The office of

origin inserts the Forms OI 2028-M and other exhibits in a logical
position in the report when it is prepared.

The office of origin ASAC should advise the receiving/reporting field
division ASAC of the receipt of the collateral investigation. When the
collateral receiving/reporting field division receives notification of
the receipt of the collateral report by the office of origin, the
receiving/reporting office should destroy the retained copy of the
collateral report.

250.11 []{#SpecialAgentCaseClosingResponsibilities .anchor}[Special
Agent Case Closing Responsibilities.]{.underline}

When completing investigations, ensure that the case file and the report
are complete, accurate, and correctly assembled. SAs are responsible for
preparing other forms, memorandums, and letters needed to supplement the
report such as Form OI 2076, Form OI 2076-PDT, or cover letter to a
prosecutor.

SAs are also responsible for making correct, timely and accurate entries
into PARIS, including required cross-indexing entries, as needed.

**Note:** ASACs are responsible for validating PARIS information.

250.12 []{#ReferringROItoIRSActionInfo .anchor}[Referring Reports to the
Internal Revenue Service for Action or Information.]{.underline}

Any case that is of interest to the IRS or where action by the IRS is
required, whether it is an Employee Investigation or Non-Employee
Investigation, will be referred to the appropriate IRS office for
action, or in some instances, for information only.

250.12.1 [Referral of Investigations to the IRS.]{.underline} All
Employee Investigations that were initiated based on a Complaint will be
referred to the IRS, either for an administrative determination where
the subject is a named employee, or for information only, where no
specific IRS employee has been identified as the subject.

Generally, Employee Investigations that were initiated as spin-off cases
from a TIGTA proactive investigative initiative, but no wrongdoing by
the subject employee was identified, will not be referred to the IRS,
either for action or information.

All referral of investigations to the IRS will be transmitted via Form
OI 2076 or Form OI 2076-PDT. Ensure that all related cases are entered
in Block 12 on the Form OI 2076.

Reports on most IRS employees (regardless of grade level, position or
violation) and lockbox and contract employees will be forwarded as
follows:

> Internal Revenue Service
>
> Investigations Management & Process Improvement (IRS-IM)
>
> 5 Spiral Drive, Suite 2
>
> Florence, KY 41042-1395
>
> Telephone: 859-647-3434

The only exception to this is a report on an IRS Office of Chief Counsel
(OCC) employee. A report on an OCC employee must be forwarded as
follows:

> Deputy Chief Counsel
>
> Office of Chief Counsel, IRS
>
> Room 3026
>
> 1111 Constitution Avenue NW
>
> Washington, DC 20224

Non-Employee Investigations relating to enrolled tax practitioners and
unenrolled tax return preparers must also be forwarded, via Form OI
2076, to IRS-IM in Florence, KY.

For Non-Employee Investigations relating to enrolled tax practitioners,
SAs will note in the Remarks section (Block 13) of the Form OI 2076 if
the investigation involves a CPA, attorney, or other enrolled tax
practitioner and that the report should be forwarded to the Director,
Office of Professional Responsibility.

For Non-Employee Investigations relating to unenrolled tax return
preparers, SAs will note in the Remarks section (Block 13) of the Form
OI 2076 that the investigation involves an unenrolled tax return
preparer and that the report should be forwarded to SB/SE.

Assault Investigations relating to threats, assaults or interference
will be forwarded, via overnight courier on Form OI 2076-PDT, to:

> Internal Revenue Service
>
> Office of Employee Protection
>
> 477 Michigan Avenue, Mail Stop 30
>
> Detroit, MI 48226

250.12.1.1 [Distribution of Reports of Investigation to the
IRS.]{.underline} Distribute copies as follows:

-   The SAC or ASAC as appropriate, forwards a copy of the report and
    original Form OI 2076 or Form OI 2076-PDT to the centralized IRS
    office designated to receive the investigation.

-   If the report was forwarded for action and response, the IRS will
    return to the SAC the Form OI 2076 or Form OI 2076-PDT, along with
    any documents from the IRS relating to the actions taken. Once the
    SAC updates PARIS regarding actions taken, the Form OI 2076 or Form
    OI 2076-PDT will be associated with the case file and report.

-   The IRS will not return its copy of the report to the SAC, but will
    destroy the report after it is no longer needed for an official
    purpose.

250.12.1.2 [Distribution of Reports of Investigation in Theft and
Embezzlement Cases.]{.underline} At the completion of an investigation
involving a theft or embezzlement, the SA will:

-   Prepare a Form OI 2076 addressed to IRS-IM and attach a copy of the
    report to the Form OI 2076; and

-   Send the report with attached Form OI 2076 and a memorandum to the
    Director, Submission Processing Center, to IRS-IM as instructed in
    this section. See [Section
    280](../../../chapter400-inv/400-280/chapter400-280.doc) of this
    chapter for additional information on Theft and Embezzlement Cases.

250.12.2 [Authorization to Forward Cases to the IRS.]{.underline}
Employee Investigations that were initiated based on a Complaint and
where the subject is a named employee will be referred to the IRS for an
administrative determination. Employee Investigations being forwarded to
the IRS for administrative adjudication will be approved and transmitted
as follows:

-   The ASAC will sign the Form OI 2028 as the approving official; and

-   The SAC will sign the Form OI 2076, however, the SAC may delegate
    this to the ASAC.

Employee Investigations where no specific IRS employee has been
identified as the subject will be forwarded to the IRS for information
only, and no response to TIGTA is required. These investigations will be
approved and transmitted as follows:

-   The ASAC will sign the Form OI 2028 as the approving official; and

-   The SAC will sign the Form OI 2076; however, the SAC may delegate
    this to the ASAC.

Non-Employee Investigations being forwarded to the IRS, either for
action or for information only, will be approved and transmitted as
follows:

-   The ASAC will sign the Form OI 2028, as the approving official; and

-   The SAC will sign the Form OI 2076 or Form OI 2076-PDT; however, the
    SAC may delegate this to the ASAC.

250.12.3 [Cover Sheet, Form OI 6441.]{.underline} Use Form OI 6441 as a
cover sheet on all reports submitted to any function within IRS. The
\"Recommended Protection Level SP-3\" means that the item must be stored
in a locked container. Print Form OI 6441 on blue paper.

When transmitting reports to IRS facilities, SAs should use both an
inner and outer envelope. The inner envelope should be marked \"TO BE
OPENED BY ADDRESSEE ONLY.\" Use a sealed mailbag or pouch as the outer
wrapping.

**Note:** Place sexually explicit or other graphic material included in
a report in a separate envelope that is clearly marked as to its
contents and insert the envelope in the report where the material is
referenced.

250.12.4 [Employee Resignations.]{.underline} Even though the subject of
an Employee Investigation may resign while under investigation, the
report will be forwarded to the IRS as if the person were still on the
IRS rolls. IRS will document ALERTS regarding the resignation.

250.12.5 [TIGTA Employees.]{.underline} The SAC-SIID conducts
investigations of TIGTA employees. Referral of these cases will be made
in accordance with [Section
330.7](../../../chapter400-inv/400-330/chapter400-330.doc#ReferralMattersForAdminAdjudication)
of this chapter.

250.12.6 [Referral Time Requirement.]{.underline} Refer reports for
administrative adjudication or information promptly, but no later than
45 calendar days after the last investigative step.

250.13 []{#ReferringCasesCrimAction .anchor}[Referring Cases for
Criminal Action.]{.underline}

SAs primarily investigate allegations of criminal violations of Titles
18 and 26 of the United States Code (U.S.C.), although investigation and
prosecution of mission-related violations may require the use of other
titles and statutes. This section provides guidelines for proper
referral in criminal cases.

SACs or their designees should consult with the United States Attorney
(USA) to establish guidelines for:

-   Referring cases for prosecution

-   Interviewing subjects of investigation

-   Establishing Blanket Declination Agreements (BDA)

250.13.1 [Informal Discussions with Prosecutors.]{.underline} SAs may
conduct informal discussions with Assistant United States Attorneys
(AUSA) or state/local prosecutors while developing investigations except
investigations involving violations within the jurisdiction of the
Department of Justice (DOJ) Tax Division. They do not need completed
reports to hold these discussions. However, contact TIGTA Counsel prior
to discussing matters with state/local prosecutors so as to avoid making
an unauthorized disclosure. See [Chapter 700, Chief Counsel, Section
70.5](../../../chapter700-counsel/700-70/700-70.doc) of the TIGTA
Operations Manual for the proper procedures.

250.13.2 [Referrals to DOJ.]{.underline} Refer all cases to the local U.
S. Attorney's office or to the DOJ Tax Division when the investigation
indicates that a federal law has been violated.

SAs should document non-referrals in the Form OI 6501, and not in the
Report of Investigation.

See [Section 250.13.8](#ReferralsToDOJTax) for referrals to the DOJ Tax
Division.

See [Section
280.10](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-280/chapter400-280.doc#TaxFinCrimeEmployeeMisconduct)
of this chapter regarding special procedures for criminal referrals
involving substantive tax issues and financial crime-related employee
misconduct.

250.13.3 [Blanket Declination Agreement.]{.underline} If a particular
AUSA's office advises that he/she does not prosecute certain violations,
include these violations in a BDA to prevent the need to refer these
violations. A BDA is a [written]{.underline} agreement between TIGTA and
the incumbent USA. The BDA states that they will not prosecute cases
that:

-   May be of a specific type; or

-   Have not met previously established criteria (e.g., a minimum number
    of \"buys\" by a Undercover Agent (UCA) or operative during a drug
    case).

BDAs should be confirmed annually, or:

-   When events occur that might effect the status of the agreement; or

-   When the President appoints a new USA.

The SAC shall maintain BDAs on file in the Division.

250.13.4 [Informal Referral.]{.underline} An informal referral is when a
SA contacts an AUSA personally or by telephone, prior to completing the
investigation, for prosecutive or legal opinions without disclosing the
name or identifying information about the subject of the investigation.
The SA presents general or hypothetical information about the case to
determine if the AUSA is willing to prosecute that particular violation
if facts develop which support the allegations.

Make an informal referral:

-   During the early stages of an investigation;

-   Before developing all the necessary elements of proof to sustain
    successful prosecutive action; and

-   Prior to preparing the final report

SAs, prior to making an informal referral, must have the approval of an
ASAC or higher level manager.

Document declined referrals in the report and explain the AUSA\'s
rationale. Do not document an informal referral in PARIS as a referral
and declination. Absent a formal referral of the case to a prosecuting
official, the case should be documented in PARIS as "not referred."

250.13.5 [Formal Referral.]{.underline} A formal referral is the
presentation of facts to an AUSA for a prosecutive or legal opinion. The
SA makes a formal referral in person, by telephone or by mail,
preferably, in person.

-   Present the results of an investigation to determine if the AUSA
    will accept the case for prosecution;

-   Document declined referrals in the report and explain the AUSA\'s
    rationale; and

-   When declined cases involve grade 15 and above employees, request
    that the AUSA provide a written declination. If the AUSA will not
    provide a written declination, document this in the report.

SAs, prior to making a formal referral, must have the approval of an
ASAC or higher level manager.

250.13.6 [Maintaining Liaison.]{.underline} When prosecutors defer
opinions, maintain close liaison to avoid undue delays in decisions.
Unnecessary delays may cause reversals of subsequent administrative
disciplinary actions.

250.13.7 [Referring Assault Cases.]{.underline} If the AUSA declines
prosecution, discuss the option of referring the matter for state
prosecutive consideration with the ASAC.

Follow the procedures for referral as set forth in Chapter 700, Chief
Counsel, [Section
70.5.1.1](../../../chapter700-counsel/700-70/700-70.doc#Lawenforcement),
if the case is accepted for state prosecution.

If the case is not referred for state prosecution, or it is also
declined by state prosecuting officials, interview the taxpayer and
advise the taxpayer that:

-   His/her actions may be a violation of law;

-   No prosecution is pending; and

-   Repeated acts may result in arrest, prosecution, and subsequent
    penalties.

In addition to the above, the SA should determine from appropriate
questions asked, the subject's ability and determination to carry out
the alleged threat.

Document in the report the results of the interview with the taxpayer.
See [Section
260.3](../..%5C..%5Cchapter400-inv/400-260/chapter400-260.doc#AssaultInvProcedures)
of this chapter.

8.  []{#ReferralsToDOJTax .anchor}[Referrals to DOJ Tax
    Division.]{.underline}

Pursuant to 28 C.F.R. § 0.70, the Assistant Attorney General for the Tax
Division is responsible for conducting, coordinating, and supervising
the prosecution of violations of the internal revenue laws (Title 26).
However, DOJ Tax Division has authorized direct referral of the
following Title 26 violations to a local U.S. Attorney's office:

-   26 U.S.C. § 7212(a) -- Physical assaults, threats of force or
    violence. See [Section
    260.2](../../400-260/chapter400-260.doc#AssaultProgram) of this
    chapter for Assault/Threat/Interference investigations.

-   26 U.S.C. § 7213 -- Unauthorized disclosure of information

-   26 U.S.C. § 7213A -- Unauthorized inspection of return or return
    information.

-   26 U.S.C. § 7214 -- Offenses by officers and employees of the U.S.
    except tax and financial crime-related employee misconduct. See
    [Section
    280.10](../../400-280/chapter400-280.doc#TaxFinCrimeEmployeeMisconduct)
    of this chapter for tax and financial crime-related employee
    misconduct.

-   26 U.S.C. § 7216 - Disclosure or use of information by preparers of
    returns

Cases involving a violation of the "omnibus clause" of 26 U.S.C. §
7212(a), corrupt or forcible interference with tax administration, must
be referred to the appropriate DOJ Tax Division criminal enforcement
section for prosecution consideration or to request a tax grand jury.

In cases where substantive tax violations have also been committed,
request assistance of IRS Criminal Investigation (CI). Substantive tax
violation cases are investigated by, and processed through IRS CI for
referral to the DOJ Tax Division. See the [MOU between IRS CI and
TIGTA](../../../mous/ci08-10-00.pdf) for further information on
investigative responsibility.

Utilize the letter titled "TIGTA OI DOJ-Tax Prosecution Referral",
located in the Investigations forms in Word, to refer a case to the DOJ
Tax Division for prosecution consideration. Provide the information as
outlined in the letter and mail the referral letter and the Report of
Investigation to the DOJ Tax Division at the address indicated in the
letter.

Utilize the form titled "TIGTA OI Request for Grand Jury Investigation",
located in the Investigations forms in WORD, to request authorization to
empanel a tax grand jury. Provide the information as requested in the
form and instructions and mail the form to the DOJ Tax Division at the
address indicated in Block 1 of the form.

**Note:** A referral or request requiring expeditious delivery may be
sent to the DOJ Tax Division by overnight courier to the address
indicated on the letter and form.

For a list of states covered by, and the Chief of each criminal
enforcement section, see DOJ Tax Division's website at
<http://www.usdoj.gov/tax/cessoump1.htm>.

1.  [Referrals to U.S. Attorney's Offices and DOJ Tax
    Division.]{.underline} Cases involving both tax violations and
    non-tax violations may be referred to a local U.S. Attorney's office
    and to the DOJ Tax Division. The non-tax violations may be referred
    to a local U.S. Attorney's office but the SA must advise the AUSA of
    the tax violations and that they require DOJ Tax Division review and
    coordination. After evidence is obtained for the tax violations,
    refer the case to the DOJ Tax Division for prosecution consideration
    utilizing the referral letter as described in [Section
    250.13.8](#ReferralsToDOJTax).

250.13.8.2 [Consensual Non-Telephone Monitoring and Search Warrant
Requests.]{.underline} Obtain consensual non-telephone monitoring advice
and search warrants for investigations within the jurisdiction of the
DOJ Tax Division through an AUSA at a local U.S. Attorney's office. For
purposes of gathering evidence in the investigation, the DOJ Tax
Division has authorized contact of a local U.S. Attorney's office for
these requests; therefore, these requests do not require pre-approval or
notification of the DOJ Tax Division. However, the DOJ Tax Division
retains its authority to prosecute Title 26 violations and after
evidence is obtained from consensual non-telephone monitoring and/or a
search warrant, prosecution consideration must be obtained from the DOJ
Tax Division. See [Section 250.13.8](#ReferralsToDOJTax) for DOJ Tax
Division authority and procedures for requesting prosecution
consideration.

See [Section
170.7](../../400-170/chapter400-170.doc#ConsensualNonTelMonitoring) of
this chapter for information on consensual non-telephone monitoring
procedures.

See [Section 140.5](../../400-140/chapter400-140.doc#SearchAndSeizure)
of this chapter for information on search warrants.

250.13.9 [Referring Civil Rights Violations.]{.underline} The Assistant
Attorney General, Civil Rights Division, established procedures for
referring allegations of civil rights violations by IRS employees to the
DOJ. The procedures are contained in a memorandum, dated October 22,
1987, addressed to the Secretary of the Treasury. The memorandum
directs, in part:

-   When receiving information that an IRS employee may have committed a
    criminal civil rights violation, primarily 18 U.S.C. § 242, promptly
    report the allegations, by memorandum, to the Deputy Inspector
    General for Investigations (DIGI). The DIGI refers the matter to
    DOJ, Civil Rights Division.

-   If the employee is the subject of a current investigation being
    conducted by TIGTA-OI, suspend the investigation.

-   Resume the investigation after the DIGI receives approval from DOJ.
    This procedure prevents possible conflicts of TIGTA and DOJ
    objectives.

Prior to the DIGI referral, the TIGTA Disclosure Section reviews the
information to identify potential disclosure problems and advises DOJ of
any potential disclosure prohibitions. The disclosure restrictions may
affect an FBI investigation into the matter.

After the Civil Rights Division officials review the matter, one of the
following occurs:

-   It is referred to the FBI for investigation; or

-   It is returned to TIGTA for administrative disposition.

250.13.10 [Referrals to State/Local Authorities.]{.underline} The TIGTA
Disclosure Section must approve all requests to refer information to
state/local authorities for criminal prosecution prior to the referral.
Before making referrals to state/local authorities consult [Chapter 700,
Chief Counsel, Section
70.5](http://web.tigta.treas.gov/IMDS/chapter700-counsel/700-70/700-70.doc#Referrals)
of the TIGTA Operations Manual for the proper procedures.

250.13.11 [Reporting Results of Referrals.]{.underline} Report referrals
on Forms OI 2028-M and incorporate into the report. Include the
following items regardless of whether the AUSA accepts or declines the
case for prosecution:

-   Date and place where facts were referred;

-   Name and title of the USA/AUSA or state/local prosecutor; and

-   Prosecutive opinion, including the reasons for accepting or
    declining prosecution

250.13.12 [Providing Copies of Reports.]{.underline} If the prosecutor
wants a copy of the report before rendering an opinion or for additional
information, forward a copy with a cover letter. The letter should state
that the SA presented the case to the prosecutor and that the prosecutor
requested further information. Enter all prosecutive decisions in PARIS.

The SAC is the referral authority for reports being forwarded to an
AUSA.

250.13.13 [Referral Time Requirement.]{.underline} Refer reports for
criminal prosecution promptly, but no later than 45 calendar days after
the last investigative step.

250.14 []{#CasesClosedToFile .anchor}[Cases Closed to File.]{.underline}

Cases closed to file involve investigations that are not referred for
any administrative or prosecutive determination. The ASAC or higher
level authority is authorized to close cases to file.

250.15 []{#ProgramWeaknessIdentifiedDuringInvProces .anchor}[Program
Weaknesses Identified During the Investigative Process.]{.underline}

The TIGTA-Office of Audit (OA) is responsible for conducting
comprehensive, independent performance and financial audits of IRS
programs and operations to, among other things, prevent, detect, and
deter fraud, waste, and abuse. Throughout the process of conducting
TIGTA investigations, special agents will be alert to systemic
weaknesses and vulnerabilities within IRS programs and operations which
allowed the alleged wrongdoing or misconduct under investigation to
occur.

When program weaknesses or questionable work practices create the
climate for alleged wrongdoing or misconduct, special agents will refer
the investigative results to OA for review and evaluation through their
SAC, using the procedures below.

250.15.1 [Referrals to OA.]{.underline} To refer a specific matter to
OA, the SAC will prepare a memorandum through the Assistant Inspector
General for Investigations (AIGI)-Field to the appropriate Assistant
Inspector General for Audit (AIGA). Memoranda to OA should include all
of the following:

-   TIGTA-OI case number (in the subject line or first sentence).

-   Brief description of the investigative activity which prompted the
    referral.

-   Statement of Problem(s) -- Concise description of the program
    weakness or vulnerability identified by OI, to include location and
    scope.

-   Details - Specific details on what was found and why an audit is
    warranted by OA. Whenever possible, recommendations to resolve the
    program weakness or vulnerability should be suggested.

-   Point of contact information.

The AIGI, after concurring with the SAC's referral recommendation, will
forward the signed memorandum to OA and to the Significant Case Activity
Inbox (**\*TIGTA Inv Significant Case Activity**) so that the matter is
included in the Executive Briefing Books.