**CHAPTER 400 -- INVESTIGATIONS**

**(400)-190** **[Evidence]{.underline}**

190.1 [Overview.]{.underline}

Items collected during the course of an investigation, whether they
consist of documents, weapons, illegal drugs or other items, must be
properly stored for two important reasons:

-   To protect the evidentiary chain of custody; and

-   To protect from inadvertent loss or destruction.

This section contains information and procedures for identifying,
collecting, and storing evidence related to an investigation by
TIGTA-Office of Investigations (OI). It is incumbent upon special agents
(SAs) to be knowledgeable about the instructions and procedures
contained in this section, which include the following:

-   [Definitions](#Definitions)

-   [Identification and Collection of
    Evidence](#IdentificationCollectionEvidence)

-   [Handling Bulk Evidence](#HandlingBulkEvidence)

-   [Storage of Evidence](#EvidenceStorage)

-   [Temporary Release of Evidence](#TemporaryReleaseEvidence)

-   [Forensic Analysis](#ForensicAnalysisOfEvidence)

-   [Opening and Resealing Evidence
    Containers](#OpeningAndResealingEvidenceContainers)

-   [Packaging and Transmittal of Evidence and Sensitive
    Items](#PackingTransmitalEvidenceSensitiveItems)

-   [Reviews and Inspections](#ReviewsAndInspections)

-   [Disposal of Evidence](#EvidenceDisposal)

-   [Abandonment Procedures](#AbandonmentProcedures)

The appropriate OI executive may authorize a Special Agent-in-Charge
(SAC) to deviate from the procedures contained in this section on a
case-by-case basis. The deviation must be explained in a memorandum and
maintained with the Evidence Log, as described in [Section
190.5.2](#EvidenceLog).

190.1.1 [Acronyms
Table.](../../../../../../../../I:/chapter400-inv/acronyms-table/acronyms-table.doc#Intro11)

190.2 []{#Definitions .anchor}[Definitions.]{.underline}

For the purpose of this section, the term "evidence" shall include any
item seized, collected, or surrendered to OI that belongs to, or is
owned by, another person or entity. Also included in the definition of
evidence is any item which if lost or destroyed could negatively impact
the investigation, prosecution, or administrative personnel action. As
used in this section, the term "evidence" shall also include contraband
items, which are unlawful to produce or possess.

The term "chain of custody" refers to the testimonial or documentary
link which establishes the authenticity of an item. Chain of custody
proves that the item offered as evidence in a legal proceeding has a
logical connection to the case by establishing that it is the same item
taken into custody at the time of its initial discovery.

190.3 []{#IdentificationCollectionEvidence .anchor}[Identification and
Collection of Evidence.]{.underline}

Generally, the basis for acquiring evidence falls within the following
categories:

-   There is a reason to believe that the item is evidence of a crime or
    administrative violation;

-   There is reason to believe that the failure to take the item into
    custody for safekeeping will result in the loss or theft of the item
    and there is no reasonable alternative that is likely to adequately
    safeguard the item; or

-   The item is contraband.

When collecting evidence, the SA must protect its integrity. This
encompasses two equally important concepts: the first is not to add
anything to the evidence after it is collected, and the second is not to
destroy, remove or contribute to the deterioration of potential evidence
once the item is in the SA's possession.

Whenever possible, the SA must collect the best evidence available
(e.g., original documents). See [Federal Rules of Evidence
(FRE)](http://www.law.cornell.edu/rules/fre/overview.html) for
additional information concerning rules of evidence. See [Section
200.3.6](../../../../../../../../imds-temp/chapter400-inv/400-200/chapter400-200.doc#BestForensicEvidenceRule)
of this chapter for additional information concerning best forensic
evidence.

The SA first assuming custody of evidence must accomplish four important
tasks:

-   Mark the evidence itself for future identification;

-   Provide a receipt to the individual from whom personal property was
    obtained, as appropriate;

-   Prepare an Evidence Custody Document (TIGTA Form 5397); and

-   Place the evidence in an appropriate evidence container and identify
    the container with an Evidence Tag (TIGTA Form OI 5396).

The marking of evidence will consist of the date of acquisition and the
initials of the person who assumes custody of the item. Careful
consideration should be given to how and where identification marks are
placed upon items. Unnecessary damage or destruction of items of
personal property or valuable items that may ultimately be returned to
the owner is unwarranted. To avoid defacing or damaging such items,
identification markings should be as inconspicuous as possible;
otherwise, the item should be placed in a container that can be sealed
and marked for identification. Items that have a serial number or other
unique identifiers that cannot be easily removed do not require
additional markings.

Receipts will be provided to individuals who provide TIGTA property
(e.g., currency, valuables) and expect to have such items returned. SAs
will comply with all requirements related to the execution of a search
warrant, as provided in Section 140.5. Administratively, a TIGTA Custody
Receipt for Personal Property (TIGTA Form OI 1932) or equivalent may be
used. When a receipt is provided, it should annotate the condition of
the property received, including known or visible damage.

**Note:** Exemplars and affidavits are TIGTA property and no receipt is
required.

Once the evidence retained by OI is secured in an envelope, box, or
other suitable container or wrapper, the SA will complete an Evidence
Tag (TIGTA Form OI 5396) and affix it to the container. The SA will then
seal the evidence container's unsealed opening or seam with specialized
tape designed to indicate tampering and/or unauthorized opening, and
sign and date across the tape. A witness is required for the inventory
and sealing of evidence containers of:

-   Suspected illegal drugs;

-   Firearms;

-   Currency;

-   Negotiable instruments; and

-   High value items.

The SA will enter all available information on the Evidence Custody
Document (TIGTA Form OI 5397). See Section 190.5.4 for additional
information related to evidence custody documents.

Specialized instructions may apply for handling certain types of
evidence. See [Section 190.7](#ForensicAnalysisOfEvidence) below and
[Section
200.3](../../../../../../../../imds-temp/chapter400-inv/400-200/chapter400-200.doc#LaboratoryEvidenceSubmissionPolicy)
of this chapter for additional information and specialized instructions
related to the Forensic Science Laboratory (FSL).

If unusual circumstances dictate that the evidence collected should be
retained in bulk, SAs must follow the guidance in [Section
190.4](#HandlingBulkEvidence) related to handling large quantities of
evidence.

190.3.1 [Specialized Instructions for Certain Evidence.]{.underline} The
identification, collection and storage of certain types of evidence
require specialized instructions. Those instructions are set forth
below:

190.3.1.1 [Documents.]{.underline} Documentary evidence may originate
from the subject (e.g., address book), from a neutral third party (e.g.,
bank records), or from OI activities (e.g., photographs). SAs will
obtain the original document or certified copy of official records
whenever possible, particularly if it is anticipated the document will
be used as evidence in criminal proceedings.

Upon receipt, documents will be identified with the date of acquisition
and the initials of the collecting agent. Additional identifying
information should be documented on a Memorandum of Interview or
Activity (TIGTA Form OI 2028-M). SAs are encouraged to make working
copies of the document for investigative use prior to evidence storage.

**Note:** SAs must be careful not to complete the evidence tag over the
top of documentary property creating embedded markings in the documents.

Original Internal Revenue Service (IRS) documents, to include tax
returns, should be logged into evidence. If requested, a copy of the
documents may be provided to the IRS component until such time as the
original evidence is no longer required by OI. See [Section
150.4](../../../../../../../../I:/chapter400-inv/400-150/chapter400-150.doc#RequestControlTaxReturnsReturnInfo)
for additional information related to the control of tax returns and
return information.

190.3.1.2 [Audio and Video Media.]{.underline} When audio or video media
are produced or obtained as evidence, make copies of the original
evidence media as soon as practical. If immediate duplication is not
possible, place the media in evidence containers and give them to the
evidence custodian for proper preservation.

Place the following information on the media:

-   Case number and title;

-   Names of parties recorded;

-   Date, time and place of recording;

-   Recording speed;

-   Make and serial numbers of recording equipment;

-   Identification as an original or duplicate; and

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-   Signature and date of the SA who made the recording.

If the media lacks sufficient space to record the information listed
above, the information should be recorded on a 2028-M, with a copy
maintained within the evidence container. A standard Evidence Tag (TIGTA
Form OI 5396) will be affixed to the container.

**Note:** Audio recorded notes made during the course of or
contemporaneous with an interview are not treated as evidence, but as
investigative notes in accordance with [Section
250.5](#InvNotesWorkpapers).

190.3.1.3 [Photographs.]{.underline} Photographers are responsible for
proper handling and chain of custody of exposed film, negatives, digital
images, and evidence photographs until they are transferred to the
evidence custodian. They should ensure that film is processed as soon as
possible or original digital images are secured.

Photographers may have film processed and photographs printed at a
government or private facility.

SAs who receive a photograph as documentary evidence should record the
date of acquisition and the initials of the collecting agent on the
reverse side of the photograph in such a manner (e.g., felt tip marker,
photo backer) so as not to damage the photograph. Additional identifying
information should be documented on a Form OI 2028-M. Such information
should include:

-   Case number and title;

-   Name of photographer;

-   Date, time and place of photograph;

-   Significance of the photograph;

-   Identification as an original or duplicate; and

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-   Identification of the SA who acquired the photograph.

190.3.1.4 [Illegal Drugs.]{.underline} Suspected illegal drugs, to
include any containers, packaging, or equipment suspected of containing
trace amounts of drugs, must be collected and maintained as evidence. Do
not attempt to identify a substance by taste or smell.

During a search, the suspected illegal drugs should be photographed, if
practical, in their original location prior to removal for processing.
Process the photographs as documentary evidence.

The following guidelines apply to the partition of suspected illegal
drugs into separate evidence items:

-   Evidence acquired at different times or locations (e.g., different
    addresses or different places of concealment at the same address)
    will be separated;

-   Quantities with differing packaging or labeling will be separated;
    and

-   Evidence which appears to be of a different composition (e.g.,
    color, shape of tablets, etc.) will be separated unless the several
    types are commingled to the point of making this impractical.

If the suspected illegal drug is loose or is in a badly damaged or
untenable container, place it in a substitute container. The substitute
container must be uncontaminated and must fully contain and safely
preserve the evidence during subsequent handling. When suspected illegal
drugs are retained as evidence, the SA and a witness will seal the
evidence container, and both will sign and date across the tape.

Exercise care that the evidence does not become contaminated or lost
through spillage. If a spillage does occur, submit the evidence
recovered from the spillage as a separate evidence item.

Liquids involved in the manufacture of illegal drugs may be hazardous.
Contact a representative of the Drug Enforcement Administration (DEA)
for assistance prior to handling.

190.3.1.5 [Weapons.]{.underline} Weapons must be processed in such a
manner as to prevent injury to others, claims for theft, or
inadmissibility in court due to poor handling procedures.

The term \"weapon\" includes any object that is designed, used,
brandished, or intended to be used to inflict bodily harm or property
damage. The weapon will be seized as evidence if used against an IRS or
TIGTA employee in the performance of his/her duties or against IRS or
TIGTA facilities or property.

Firearms that are in the immediate reach or control of a subject in a
search or arrest situation will be secured and unloaded by an SA or
other law enforcement officer familiar with the weapon. The firearm will
be seized if there is reason to believe that:

-   The firearm is illegally possessed or was used in a criminal
    violation;

-   A dangerous situation would be created by failing to take the
    firearm into custody;

-   Failure to seize the firearm for safekeeping could result in the
    theft or loss of the weapon; or

-   The firearm is used in the commission of an offense under Title 18
    U.S.C. § 924.

**Note:** If these criteria do not exist, the firearm should not be
seized. If the firearm is not seized, the firearm should be unloaded by
the SA most familiar with it and left at the location where it was
discovered in as secure a manner as possible.

If the firearm is to be seized as evidence, the firearm will be unloaded
before it is sealed in an evidence container (e.g., envelope, box, or
protective wrapping). Ammunition seized will be inventoried and placed
into a separate evidence container. When a firearm is retained as
evidence, the SA and a witness will seal the evidence container, and
both will sign and date across the tape.

190.3.1.6 [Currency and Negotiable Instruments.]{.underline} Currency
and negotiable instruments (e.g., money orders, gift certificates,
certificates of deposit, stock certificates, bonds, or checks that have
not been negotiated) will be counted, and the serial numbers and
denominations will be documented on a Form OI 2028-M. Alternatively, the
currency may be photocopied and the photocopy should be attached to a
Form OI 2028-M. If the currency is photocopied, ensure the copy is in
black and white and is more than 50% larger or more than 25% smaller
than the actual currency. The 'Description of Article' block on the
Evidence Custody Document will include a list containing the serial
number and denominations or will reference the attached Form OI 2028-M
containing the same information.

When currency or negotiable instruments are retained as evidence, the SA
and a witness will seal the evidence container, and both will sign and
date across the tape.

See [Section 190.3.2](#SAResponsibilities) for special reporting
requirements and [Section 190.5](#EvidenceStorage) for storage
requirements relating to currency and negotiable instruments.

190.3.1.7 [High Value Items.]{.underline} Jewelry and other items of
high monetary value must be scrupulously accounted for in order to
minimize the likelihood of their theft, loss or damage. When high value
items are retained as evidence, the SA and a witness will seal the
evidence container, and both will sign and date across the tape. When
dealing with valuables, the evidence custodian or alternate will not log
or place valuables into storage or remove them from storage without
having a witness present. Likewise, all transfers of valuables into and
from a safe deposit box, if utilized, will be witnessed.

190.3.1.8 [Digital Evidence.]{.underline} Digital evidence contained on
computers, external storage media (e.g., diskette, disk, tape, CD, DVD,
thumb or USB drive, or other storage/recording media), cellular
telephones, or on portable electronic devices (e.g., Blackberry, iPod)
is volatile, fragile, and can be unintentionally altered, damaged or
destroyed by improper handling. Whenever possible, SAs who encounter
digital evidence should contact TIGTA SAs who are trained in the
seizure, imaging and preservation of digital evidence. See [Section
370.12, Computer Related
Investigations](../../../../../../../../I:/chapter400-inv/400-370/chapter400-370.doc#ComputerRelatedInvestigations),
for additional information.

190.3.1.9 [Material Related to Complaints.]{.underline} Material
received related to a complaint does not have to be secured in the
evidence system; however, the system is available. Items received by
TIGTA prior to opening of an investigation require "reasonable" steps to
secure item.

190.3.2 []{#SAResponsibilities .anchor}[Special Agent
Responsibilities.]{.underline} All SAs are responsible for the security
and chain of custody of evidence in their possession until they release
the item(s) to the evidence custodian. The release of evidence from an
SA to the evidence custodian must be completed and documented as soon as
reasonably feasible. In the event that the evidence custodian is
unavailable, evidence containers may be deposited into a temporary
evidence locker in accordance with [Section 190.5](#EvidenceStorage).

SAs will store evidence in their possession in locked containers that
only the case SA or other designated SAs can access. SAs may retain
working copies of audiotapes, videotapes, and documents with their case
files.

190.3.3 [Reporting Requirements.]{.underline} Investigative activities
that include the identification and collection of evidence items must be
documented on a TIGTA Form OI 2028-M, which is maintained in the case
file. The OI 2028-M should include the following information:

-   A brief description of the evidence, and from whom and when it was
    obtained;

-   If the item collected by TIGTA is a copy, state whether the original
    is available;

-   The identity of the custodian of the original and under what
    circumstances he/she will release it (e.g., subpoena, court order);
    and

-   Tax information, but only if it is necessary to the investigation.

When special moneys or other property of value is collected, including
drugs and firearms, there are additional reporting requirements that are
contained in [Chapter 600, Section
50.11.8](../../../../../../../../imds-temp/chapter600-ms/600-50/600-50-11.doc#FM11_8)
of the TIGTA Operations Manual.

**Note:** A separate OI 2028-M documenting the collection of evidence is
not required if the collection of evidence is related to an
investigative activity already documented in an OI 2028-M (e.g.,
interview, consent search of home).

190.4 []{#HandlingBulkEvidence .anchor}[Handling Bulk
Evidence.]{.underline}

Large quantities of evidence (i.e., bulk evidence) are often collected
from a single source during the course of an investigation (e.g.,
execution of search warrants, returns of subpoena). As with individual
pieces of evidence, care must be taken to ensure the integrity of bulk
evidence collected is maintained.

190.4.1 [Handling Procedures.]{.underline} Bulk evidence may be
collected, retained, and accounted for on a single evidence custody
document in lieu of accounting for each item individually on separate
forms. Whenever bulk evidence is collected and maintained, the case
agent should inventory the items in a timely manner.

190.4.2 [Transfer of Item to Individual Evidence Custody
Document.]{.underline} If an individual item included in bulk evidence
needs to be transferred or removed, the item should be transferred to an
individual evidence custody document. This is accomplished by annotating
the "Purpose of Custody Change" block of TIGTA Form 5397 related to the
bulk evidence with a description of the item(s) and a statement that
indicates that the item is being transferred to individual TIGTA Form OI
5397, including the evidence log number of the new item. A separate
TIGTA Form 5397 is then created for the item and the item is handled as
an individual item of evidence.

190.5 []{#EvidenceStorage .anchor}[Storage of Evidence.]{.underline}

Each post of duty (POD) where evidence is maintained is required to have
an evidence locker and/or evidence room.

An evidence locker must be:

-   A locker or cabinet having a three-position dial-type combination
    lock; and

-   Of weight, size, construction, or installation to minimize
    unauthorized access or theft of evidence.

An evidence room must:

-   Have a three-position dial-type combination lock or cipher lock; and

-   Be constructed to minimize unauthorized access or theft of evidence.

The combinations for the evidence locker and/or evidence room must be
changed at least every three years, unless conditions dictate sooner.
Combinations shall be updated as soon as possible under any of the
following conditions:

-   When the security equipment is first placed into service;

-   When a person knowing the combination no longer requires access to
    it; or

-   When a combination has been subjected to possible compromise, actual
    compromise, or unauthorized disclosure.

A record that the evidence locker combination has been changed will be
maintained within the locker.

Under limited circumstances, the evidence custodian (or alternate
evidence custodian) is authorized to store evidence at a location
outside the evidence locker. When processing currency, negotiable
instruments, or high value items as evidence, those items may be stored
in a bank safe deposit box. The evidence custodian may store bulk
evidence or oversized items of evidence at an alternate location,
provided the alternate location is TIGTA-controlled and has limited
access.

All posts of duty (PODs) are encouraged to utilize a temporary evidence
locker (or 'drop box') when the evidence custodian (or alternate) is
unavailable. A temporary evidence locker is designed such that it is
accessible to any SA that will be submitting evidence, but retrieval of
evidence can only be accomplished by the evidence custodian.

In the event it is not possible to release evidence to the evidence
custodian, the SA will secure the evidence in a drop-box where
available. The SA will annotate the Evidence Custody Document and
Chronological Case Worksheet (CCW) of the case file, deposit the
evidence in the drop-box, and will notify the evidence custodian (e.g.,
via e-mail, telephone, voice mail) as to the use of the drop-box. Upon
return to their duty station, the evidence custodian or his/her
alternate will process the evidence.

190.5.1 [Evidence Custodian.]{.underline} Assistant Special
Agents-in-Charge (ASACs) are responsible for designating one SA and an
alternate SA as the evidence custodians at each POD. Access to the
evidence locker, room and/or bank safe deposit box can only be gained
through and in the presence of the evidence custodian or the alternate
custodian. The evidence custodian or alternate are the only personnel
authorized to have the combination and/or key for such facilities. A
historical record of evidence custodians and alternates for each POD
will be maintained with the evidence logs.

The custodian or alternate is responsible for:

-   Receiving evidence from SAs;

-   Placing evidence into evidence storage;

-   Removing evidence from evidence storage;

-   Maintaining an evidence log; and

-   Testifying in court to the evidentiary chain of custody and control
    of the item.

Evidence custodians will review the evidence tag, evidence custody
document, and evidence container with the SA, who will correct and
initial all documentation errors when possible. Administratively, the
'Description' of the item annotated on the evidence tag, evidence
custody document, and evidence log must be consistent and concise, but
need not be verbatim. See [Section
140.7](../../../../../../../../I:/chapter400-inv/400-140/chapter400-140.doc#GJProcedures)
for special instructions applicable to Federal grand jury materials.

**Note:** When avoidable, the evidence custodian or alternate should not
log or place his or her own evidence into evidence storage. The evidence
should be placed into evidence storage by the non-seizing evidence
custodian or alternate. If this is not possible, there will be a
notation in the evidence log indicating the reason (e.g., one SA POD,
alternate evidence custodian on leave).

190.5.2 []{#EvidenceLog .anchor}[Evidence Log.]{.underline} The TIGTA
Evidence Log, a standardized bound book, shows accountability through
cross-reference with the evidence custody document and evidence tag. The
evidence custodian is responsible for maintaining the log, which must be
stored in the evidence locker. The inside cover of the log book will
identify the organization or activity responsible for the evidence room
and the dates spanned by the entries. Blue or black ink will be used to
make the entries.

When entering evidence, use one page for each evidence custody document
referenced (regardless as to the number of items placed in the evidence
locker). Each page will contain the following heading:

-   Case title;

-   Case number (if applicable);

-   Case SA;

-   Description of item(s); and

-   Date entered into evidence.

Additionally, each page has five columns with the following headings:

-   Item Number

-   Date;

-   Released by;

-   Received by; and

-   Reason for transfer.

The custodian will annotate the evidence log for the following events,
as applicable:

-   The removal of evidence items from the evidence locker;

-   The return of evidence items to the evidence locker;

-   The splitting of an evidence item into several items;

-   The location of all evidence stored outside the evidence locker,
    such as items stored in a bank safe deposit box, or as bulk evidence
    or oversized items stored at an alternate facility; and

-   The disposal of evidence items.

190.5.3 [Evidence Tags.]{.underline} An Evidence Tag (TIGTA Form OI
5396) is completed by the collecting SA and affixed to the envelope,
box, or other suitable evidence container. The evidence custodian will
amend the evidence tag to include the evidence log number in such a way
as to minimize possible embedded markings on the evidence.

190.5.4 [Evidence Custody Documents.]{.underline} Evidence custody
documents will be maintained by the evidence custodian in the evidence
locker as follows:

-   Evidence custody documents that pertain to evidence for which the
    custodian must account will be maintained in numerical sequence in a
    folder labeled 'Active.'

-   When evidence is temporarily released from the evidence room (e.g.,
    sent to FSL or SED for examination, or provided for a hearing or
    trial), the original evidence custody document will transfer with
    the evidence, and a copy of the evidence custody document will be
    retained in the 'Active' folder until the evidence is returned to
    the evidence room. When evidence is returned, the original evidence
    custody document will replace the copy in the 'Active' folder, and
    the copy will be destroyed.

-   When the approval to dispose of evidence is being obtained, the
    original evidence custody document will be sent to the final
    disposal authority, and a copy of the evidence custody document will
    be retained in the 'Active' folder until the original evidence
    custody document is returned to the evidence custodian.

-   When all items of evidence listed on an evidence custody document
    have been properly disposed of, the original evidence custody
    document, and related documents, will be filed in numerical sequence
    in a folder labeled 'Inactive.' Once the original evidence custody
    document has been placed in the 'Inactive' folder, a duplicate copy
    should be sent to any TIGTA post of duty that had previously logged
    in those items of evidence. Other copies may be destroyed.

A copy of the evidence custody document will be filed in the 'Inactive'
folder in lieu of the original form (noting the disposition of the
original form) if one of the following conditions exists:

-   The original evidence custody document is entered as a permanent
    part in the record of trial;

-   The original evidence custody document accompanies evidence
    permanently released to an external agency;

-   The original evidence custody document is filed in the 'Inactive'
    folder of the TIGTA post of duty that disposed of the evidence; or

-   The document is not available for other reasons.

When extra pages are necessary for continuing the chain of custody, a
new evidence custody document will be used. The case number, receiving
office, location, and person from whom it was received, will be entered
as shown on the original evidence custody document. The following entry
will be placed in the middle of the description of articles section:
"Continuation of Chain of Custody, dated (enter last date shown on chain
of custody where preceding chain of custody page ended)." The chain of
custody will then continue until evidence is disposed of or a new
continuation sheet is required.

190.6 []{#TemporaryReleaseEvidence .anchor}[Temporary Release of
Evidence.]{.underline}

Evidence will be removed from the evidence room only for permanent
disposal or temporary release for specific reasons. Some of the most
common reasons for temporary release are:

-   Creation of working copies;

-   Transmittal to the FSL for forensic examination;

-   Transmittal to Strategic Enforcement Division (SED) for computer
    forensic examination;

-   Transmittal to Technical and Firearms Support Division (TFSD) for
    audio/video enhancement; or

-   Case presentation at a trial, hearing, and/or mediation.

The person receiving temporary custody of the evidence must safeguard it
and maintain the chain of custody until the evidence is returned to the
evidence custodian. The evidence custodian will release the original
evidence custody document to the person who assumes temporary custody,
to registered mail, or other transmittal channels, along with the
evidence.

Any change in custody of evidence after TIGTA acquires it will be
recorded in the "Change of Custody" section of the evidence custody
document.

When evidence is received from a non-TIGTA law enforcement agency, the
SA who first receives it will inventory and mark the evidence if the
other agency has not already done so, and will prepare an evidence
custody document. Any receipts or chain of custody documents from the
other agency will be attached to the evidence custody document. Evidence
custodians will not breach or inventory the contents of sealed
containers.

When evidence is temporarily released from storage for any reason, it
must be returned to storage as soon as practical. The SA will document
the CCW of the case file whenever evidence is submitted to or retrieved
from the evidence custodian.

Evidence that may contribute to the resolution of an investigation but
which requires technical examination or analysis will be processed
promptly for submission to the FSL, SED, or TFSD, as appropriate.
Evidence not requiring forensic analysis in order to complete an
investigation will not be submitted for examination.

190.7 []{#ForensicAnalysisOfEvidence .anchor}[Forensic
Analysis.]{.underline}

All forensic analysis must be coordinated through the Chief or lead
examiner, Forensic Science Laboratory (FSL). There are two notable
exceptions. All computer forensic analysis performed by SED and
audio/video enhancement performed by TFSD need not be coordinated with
the FSL. Specialized instructions apply for processing certain types of
physical evidence for evaluation by FSL. See [Section
200.3](../../../../../../../../imds-temp/chapter400-inv/400-200/chapter400-200.doc#LaboratoryEvidenceSubmissionPolicy)
of this chapter.

**Note:** The FSL operates a Laboratory Information Management System
(LIMS) that includes an automated evidence tracking database and bar
coding system. The LIMS tracks chain of custody of evidence sent to the
FSL for analysis. The LIMS is authorized for use in place of other
requirements in this instruction for the sole purpose of chain of
custody while evidence is at the FSL. LIMS database records will be
maintained at the FSL or in the individual case file if a particular
chain of custody is challenged. If the LIMS is inoperable due to power
outage or other technical problem, the FSL will track evidence via the
OI Form 5397 and comply with all requirements set forth in this section.

190.7.1 [Analysis of Documentary Evidence.]{.underline} Guidance on
submission of documentary evidence for forensic analysis is contained in
[Section
200.3](../../../../../../../../imds-temp/chapter400-inv/400-200/chapter400-200.doc#LaboratoryEvidenceSubmissionPolicy).

190.7.2 [Analysis of Drugs.]{.underline} While the FSL does not analyze
drug evidence, SAs must obtain specific permission from the Laboratory
Director, FSL to employ the services of other laboratory systems.
Guidance on the use of other Federal, State or local laboratories is
contained in [Section
200.3](../../../../../../../../imds-temp/chapter400-inv/400-200/chapter400-200.doc#LaboratoryEvidenceSubmissionPolicy).

When transferring drugs to a laboratory for analysis, obtain a receipt
indicating the:

-   Type and amount of suspected drugs by weight or volume;

-   Name and address of the laboratory to which drugs are released;

-   Name and signature of the person receiving drugs;

-   Date of transfer; and

-   Name and signature of SA releasing the drugs.

190.7.3 [Enhanced Quality Audio/Video Media (Tapes, CD-ROMs,
DVDs).]{.underline} SAs should submit media to the audio/video
enhancement specialist at TFSD when the audio or visual quality of the
media or portions of the media are poor. TFSD will produce copies with
electronically enhanced quality, which will not affect the original
media. When submitting audio/video media for enhancement, send the
following items:

-   Original audio media whenever possible (when it is not possible to
    send original media, submit high quality copies); and

-   Only original video media.

190.7.4 [Mailing Evidence for Forensic Analysis.]{.underline} SAs must
protect the chain of custody when transferring evidence items through
the mail. SAs must employ the services of a reputable courier that
provides for the signature release and package tracking (e.g., United
Parcel Service). See [Section
190.9](#PackingTransmitalEvidenceSensitiveItems) for additional
information related to p[ackaging and transmittal of
evidence.]{.underline} Evidence can also be hand delivered to FSL, TFSD,
or SED.

Address evidence to FSL at:

FSL

12119 Indian Creek Court

Beltsville, MD 20705

Address evidence to TFSD at:

TFSD

Attn: Audio/Video Enhancement

12119 Indian Creek Court

Beltsville, MD 20705

Prior to submitting computers or digital evidence to SED, contact a
Computer Investigative Support (CIS) agent for specific instructions.

When packaging evidence for transfer, the evidence container with
evidence tag affixed, along with the original evidence custody document,
will be securely sealed within an external mailing container. The
exterior of the sealed mailing container will not indicate that the
contents of the package include evidence.

190.7.4.1 [Transmittal Memoranda.]{.underline} A Request for Forensic
Laboratory Services (Form OI 7535) must accompany all items sent to FSL
for analysis. A Request for Audio/Video Enhancement (Form OI 7535-AV)
must accompany all items sent to TFSD for duplication/enhancement. A
Request for Computer Investigative Support Program

Request for Assistance (Form OI 7560) must accompany all items sent to
SED for analysis.

190.8 []{#OpeningAndResealingEvidenceContainers .anchor}[Opening and
Resealing Evidence Containers.]{.underline}

When opening evidence containers, the SA will physically inventory all
items. When opening evidence containers having suspected illegal drugs,
firearms, currency or negotiable instruments, or high value items, SAs
should have a witness present whenever possible.

Evidence containers will be sealed in the manner described in [Section
190.3](#IdentificationCollectionEvidence). SAs may utilize the same
evidence container and evidence tag previously used if they remain
serviceable.

190.9 []{#PackingTransmitalEvidenceSensitiveItems .anchor}[Packaging and
Transmittal of Evidence and Sensitive Items.]{.underline}

Agents routinely ship evidence and/or sensitive but unclassified
investigative information between offices.  Such material includes
original evidence, working copies and investigative work products, both
digital and paper media, which, if publicly released, could negatively
affect the outcome of an investigation or cause a loss of Personally
Identifiable Information (PII).  Digital media includes magnetic tapes
(both audio and video), digital memory cards, CD ROMs, DVD ROMs, and
computer hard drives with exposed circuit boards.  Paper media includes
investigative case files, investigative reports, forensic laboratory
reports and other miscellaneous investigative documentation.

When shipping items of this nature, all items should be double-packed
and labeled with the complete mailing address and complete return
address on both the inner and outer shipping containers.  An emergency
contact number should also be included on both in the event the package
is lost, torn open, or if the external shipping label is destroyed or is
unreadable. Additionally, when shipping any digital evidence, proper
care should be taken to protect the items from electrostatic shock
through the use of electrostatic bags.  All digital evidence, regardless
of media type, should be protected from physical alteration (e.g.,
rubbing, bending, spindling, etc.) or vibration/shock by using the
proper packing materials when placing the items inside the inner
shipping container.

The employee initiating the shipping process is responsible for:

-   Contacting the employee on the receiving end of the transfer and
    identifying an appropriate means for transporting the item (i.e.,
    registered mail, courier service, hand delivery) that is cost
    effective while maintaining adequate security.

-   Notifying the employee on the receiving end of exactly when the item
    was shipped, the estimated arrival date, a description of the items
    being shipped, and the package tracking number assigned by the
    shipping service;

-   Following up with the employee on the receiving end to ensure that
    the package has arrived at its final destination; and

-   Contacting the shipping service (if utilized) to immediately
    initiate procedures to track and locate the missing package should
    the package not arrive at its final destination within the expected
    delivery period.

In circumstances which require the shipment of either original evidence
or any investigative material that, if lost, could not be duplicated or
reproduced, and if hand delivery by the agent is not
possible, coordinate the shipping of those items with the UPS Express
Critical - Secured Product Division at 1-800-714-8779.  The use of this
service will result in significant increased shipping cost and must be
approved by the Special Agent-in-Charge (SAC) responsible for paying the
charge.

190.10 []{#ReviewsAndInspections .anchor}[Reviews and
Inspections.]{.underline}

SACs, ASACs and Headquarters SAs have the authority to inspect or review
evidence and evidence logs. During these administrative reviews, the
reviewers may ask evidence custodians to open evidence containers to
verify an item or count money. Evidence custodians must remain with the
reviewers while they are conducting their reviews. Custodians will
annotate the evidence custody document to indicate the opening and
resealing of evidence containers. Because custodians never relinquish
control of the property, reviewers are not part of the chain of custody.

190.11 []{#EvidenceDisposal .anchor}[Disposal of Evidence.]{.underline}

It is the responsibility of the case agent to obtain approval for the
final disposition of evidence in accordance with TIGTA policy, and to
dispose of such items. With the written approval of the SAC, as
indicated on the evidence custody document, the evidence custodian
initiates the disposal of evidence when:

-   Cases are closed without prosecutions or referrals for
    administrative adjudication. If, however, the items might be
    valuable to another agency considering prosecution, retain the
    item(s) and contact the TIGTA Disclosure Officer prior to making any
    referral. See [Chapter 700, Section
    70.5](../../../../../../../../I:/chapter700-counsel/700-70/700-70.doc#Referrals)
    of the TIGTA Operations Manual.

-   Cases have been prosecuted or administratively adjudicated and after
    the defendant/subject has exhausted all appeals.

-   Further retention of the evidence is no longer required.

The evidence custodian records the disposition in the evidence log and
on the TIGTA Form OI 5397, which is maintained in numerical sequence in
the 'Inactive' folder within the evidence locker.

See [Chapter 600, Section
50.11.8](../../../../../../../../imds-temp/chapter600-ms/600-50/600-50-11.doc#FM11_8)
of the TIGTA Operations Manual for procedures relating to disposal of
special moneys and properties of value as they relate to Form OI 141.

190.11.1 [Disposal of Small Quantities of Drugs.]{.underline} Evidence
custodians may dispose of small quantities of drugs in a manner that
destroys them (e.g., burning, flushing in a toilet). A second SA should
witness the destruction.

190.11.2 [Disposal of Large Quantities of Drugs.]{.underline} Large
quantities of drugs, defined as amounts commensurate with manufacture or
distribution, will be transferred to local, State, or Federal law
enforcement agencies with appropriate training and facilities to safely
dispose of the drugs.

The ASAC\'s authorization is required for an SA to transfer drugs to
another law enforcement agency for destruction. In this situation, SAs
must obtain a receipt from the agency representative indicating the:

-   Type and amount of drugs by weight or volume;

-   Name and address of law enforcement agency to which drugs are
    released;

-   Name and signature of person receiving drugs;

-   Date of transfer; and

-   Names and signatures of SAs releasing drugs.

The transfer will be annotated in Block 13 of Form OI 5397 and in the
evidence log.

190.11.3 [Disposal of Firearms.]{.underline} Return a seized firearm to
its rightful owner or designee unless it has been forfeited to the
Government or is contraband. Within 10 days following a determination
that a firearm can be disposed of, the case SA will attempt to locate
the rightful owner. A firearm will be returned to the rightful owner,
under controlled circumstances, if the firearm can be legally possessed
by the owner and such return would not place the owner in violation of
Federal, State or local law.

If returning the firearm would place the rightful owner in violation of
law, the owner will be advised that return of the firearm would place
him/her in violation of law and he/she will be given the opportunity to
designate someone, who may lawfully possess the firearm (designee), to
receive the firearm. See [18 U.S.C. §
922(g)](http://www4.law.cornell.edu/uscode/18/922.html) for categories
of persons prohibited from receiving, possessing or affecting commerce
of a firearm.

If the case SA is unable to locate the owner or the owner is unknown,
then the case SA must initiate abandonment proceedings. See [Section
190.12](#AbandonmentProcedures) for abandonment procedures.

The transfer of all firearms returned to their rightful owners or
designees will be annotated in Block 13 of Form OI 5397 and in the
evidence log.

If a firearm was seized as evidence, and the owner of the firearm is
convicted of a predicate offense involving the use of the firearm, the
Assistant U.S. Attorney should be asked to request that the court
include an order summarily forfeiting the firearm to the United States
pursuant to 18 U.S.C. § 924(d)(1) as part of the Judgment and Commitment
Order. Firearms that fall within this category will be retained until
all judicial proceedings have been completed and then will be
transferred to the National Firearms Coordinator (NFC) for disposal.

Firearms that become the property of the Government may be added to the
OI firearms inventory in accordance with [41 C.F.R. Part
101-48](http://www.access.gpo.gov/nara/cfr/waisidx_00/41cfr101-48_00.html)
or disposed of in accordance with [41 C.F.R. §
101-42.1102-10](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=101-42&SECTION=1102-10&YEAR=2000&TYPE=TEXT).

The NFC will dispose of all firearms. When a firearm is to be disposed
of, the Divisional Firearms Coordinator (DFC) will contact the NFC for
disposal instructions. See [Section
130.11.1](http://www.treas.gov/tigta/index.shtml).

190.11.4 [Disposal of Other Personal Property.]{.underline} Return
personal property that was obtained/seized to its rightful owner unless
it has been forfeited to the Government, kept by the court, or is
contraband. Within 10 days following a determination that personal
property, other than a firearm, can be disposed of, the case SA will
attempt to return the property to its rightful owner.

If the case SA is unable to locate the owner or the owner is unknown,
then the case SA must initiate abandonment proceedings. See [Section
190.12](#AbandonmentProcedures) for abandonment procedures.

Return original IRS documents to the function from which they were
obtained, and file original affidavits in the TIGTA case file.

[]{.mark}

The transfer of all personal property returned to its rightful owner
will be annotated in Block 13 of Form OI 5397 and in the evidence log.

[]{.mark}

**Note:** Original recordings of court ordered nonconsensual intercepts,
transcripts of such recordings, and dialed number recorder (DNR) data
obtained in connection with such intercepts must be retained as evidence
for a period of 10 years from the date the recording was made, as
required by [18 U.S.C. §
2518](http://www4.law.cornell.edu/uscode/18/2518.html). At the end of
this retention period, these exhibits may only be disposed of pursuant
to a court order.

190.12[]{#AbandonmentProcedures .anchor} [Abandonment
Procedures.]{.underline}

Where property cannot be returned, the case SA, with the approval of the
SAC will initiate abandonment proceedings as follows:

-   If the owner of the property is known, the SAC will notify the owner
    by certified mail at the owner\'s last known address of record that
    the property may be claimed by the owner or his or her designee and,
    that if the property is not claimed within 30 days from the date the
    letter of notification is postmarked, title to the property will
    vest in the United States. See
    [Exhibit(400)-190.1](../../../../../../../../I:/chapter400-inv/400-exhibits/exhibit400-190-1.doc)
    for the letter format.

-   If the owner of the property is unknown and the estimated value of
    the property exceeds \$100, the SAC will post notice. The notice
    must be published once a week for at least three successive weeks
    and contain the information as referenced in [41 C.F.R. §
    128-48.102-1](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=128-48&SECTION=102-1&YEAR=2000&TYPE=TEXT).
    The property must be held for a period of 30 days from the date of
    the first publication of notice. Upon expiration of the 30 days,
    title vests in the United States.

```{=html}
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```
-   If the owner of the property is unknown and the estimated value of
    the property is \$100 or less, no notice is required and the
    property will be held for 30 days. Upon expiration of the 30 days,
    title vests in the United States.

Pursuant to [41 C.F.R. §
128-48.102-1](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=41&PART=128-48&SECTION=102-1&YEAR=2000&TYPE=TEXT),
there is a three-year period in which the claimant can file a claim for
the abandoned property. All abandoned property where title vests in the
United States will be maintained in the evidence locker for a period of
three years from the date of vesting of title in the United States. If
the abandoned property in question can not be secured in the evidence
locker, the property will be stored securely in a cabinet, locker or
room that is located within a secure area which minimizes the
possibility of unauthorized access to, loss or theft. If upon expiration
of the three year period title to the property still vests in the United
States, the property will be disposed of in accordance with [41 C.F.R.
Part
101-48](http://www.access.gpo.gov/nara/cfr/waisidx_00/41cfr101-48_00.html).