**CHAPTER 400 -- INVESTIGATIONS**

**(400)-400** **[Theft of Property Type Investigations]{.underline}**

400.1 [Overview.]{.underline}

This Section includes the following information related to theft of
property type investigations:

-   [Theft of Government Property](#TheftOfGovernmentProperty)

-   [Theft of Non-Government Property](#TheftOfNonGovernmentProperty)

-   [Prosecution in Local Jurisdictions](#ProsecutionLocalJurisdictions)

-   [Report of Investigation Format](#ROIFormat)

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

400.2 []{#TheftOfGovernmentProperty .anchor}[Theft of Government
Property.]{.underline}

Sections 233 and 333 of [IRM 1(16)12, Manager\'s Security
Handbook](http://publish.no.irs.gov/irm/P01/pdf/31784D93.PDF) require
that Internal Revenue Service (IRS) employees promptly report all thefts
of government property to the local IRS Security function.

The local IRS Security function immediately notifies TIGTA and the
Federal Protective Service (FPS) office supporting the office where the
incident occurred. After the initial notification, the local IRS
Security function furnishes TIGTA and FPS a copy of the Offense/Incident
Report (GSA Form 3155).

400.2.1 [Initiation Procedures.]{.underline} When initiation of a theft
of government property type investigation is warranted, initiate an
investigation in the Performance and Results Information System (PARIS)
using the "Financial Fraud" Profile and violation code 430 - Theft - IRS
Property. Initiate and title the investigation as follows:

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

  The subject was an IRS employee   Initiate an Employee Investigation.
  at the time the theft was         Title the investigation in the
  committed.                        employee's name.

  The subject is unknown but based  Initiate an Employee Investigation.
  on best information available, is Title the investigation as
  believed to have been an IRS      \"Complaint:\" followed by the name
  employee at the time the theft    of the complainant, if known; or
  was committed.                    \"Allegation:\" followed by a phrase
                                    describing the nature of the
                                    complaint, if complainant is unknown.

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

  The subject was a non-employee at Initiate a Non-Employee
  the time the theft was committed. Investigation. Title the
                                    investigation in the non-employee\'s
                                    name.

  The subject is unknown but based  Initiate a Non-Employee
  on best information available, is Investigation. Title the
  believed to not have been an IRS  investigation as \"Complaint:\"
  employee at the time the theft    followed by the name of the
  was committed.                    complainant, if known; or
                                    \"Allegation:\" followed by a phrase
                                    describing the nature of the
                                    complaint, if complainant is unknown.
  --------------------------------- -------------------------------------

400.2.2 [Responsibility of Special Agent Taking Complaint.]{.underline}
When taking a complaint concerning theft of government property, obtain
all facts possible, including:

-   A detailed description regarding the location

-   Identification of the IRS function where theft occurred

-   Date, time and method of entry

-   Description of damage

-   Description, including model and serial numbers, of any government
    property stolen or lost

-   Statement of any witnesses

-   Names and titles of any other persons present, such as local police
    officials, General Services Administration (GSA) personnel, Federal
    Bureau of Investigations (FBI), U.S. Secret Service (USSS), IRS
    officials, etc., with whom future contact or liaison may be
    necessary

See [Chapter 500, Section
140.7](../../../chapter500-info-tech/500-140/chapter500-140.doc#LostDamagedStolen)
that outlines reporting lost, damaged or stolen TIGTA-issued personal
property.

**Note:** Notify the local police or any other authority, if
appropriate.

400.3 []{#TheftOfNonGovernmentProperty .anchor}[Theft of Non-Government
Property.]{.underline}

A theft of non-government property type investigation is initiated as an
investigation of a reported theft of personal property. The principal
concern in this type investigation is to determine if any employees are
involved in such thefts.

400.3.1 [Initiation Procedures.]{.underline} When initiation of a theft
of non-government property type investigation is warranted, initiate an
investigation in PARIS using the \"Financial Fraud\" Profile and
violation code 431 - Theft - Non-IRS Property. Initiate and title the
investigation as follows:

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

  The subject was an IRS employee   Initiate an Employee Investigation.
  at the time the theft was         Title the investigation in the
  committed.                        employee's name.

  The subject is unknown but based  Initiate an Employee Investigation.
  on best information available, is Title the investigation as
  believed to have been an IRS      \"Complaint:\" followed by the name
  employee at the time the theft    of the complainant, if known; or
  was committed.                    \"Allegation:\" followed by a phrase
                                    describing the nature of the
                                    complaint, if complainant is unknown.

  The subject was a non-employee at Initiate a Non-Employee
  the time the theft was committed. Investigation. Title the
                                    investigation in the non-employee\'s
                                    name.

  The subject is unknown but based  Initiate a Non-Employee
  on best information available, is Investigation. Title the
  believed to not have been an IRS  investigation as \"Complaint:\"
  employee at the time the theft    followed by the name of the
  was committed.                    complainant, if known; or
                                    \"Allegation:\" followed by a phrase
                                    describing the nature of the
                                    complaint, if complainant is unknown.
  --------------------------------- -------------------------------------

400.3.2 [Investigative Procedures.]{.underline} Consider the following
basic steps in these type investigations:

-   Ascertain whether local police have been notified; if not, have
    complainant notify the local police.

-   Interview complainant as to circumstances, including detailed
    description of stolen property.

-   Advise complainant to immediately notify credit card companies,
    banks, etc., if any of the stolen items could be used to make
    purchases, withdraw money or write checks in the name of the
    complainant.

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-   Advise complainant as to possible hazard of stolen keys for
    residence and automobile; also consider contacting GSA or building
    management to change locks on IRS facilities if such keys were
    stolen.

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-   Search premises for stolen items hidden for later retrieval, or for
    items abandoned by the thief as valueless; protect such items for
    possible fingerprint identification by local authorities.

-   Interview any witnesses who may recall any persons in the area of
    the theft; obtain descriptions of suspects.

-   Obtain copies of any "sign-in\'\' or "sign-out\'\' logs maintained
    by building security personnel.

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-   If the incident involves a burglary or break-in of government owned
    or leased premises, survey the location for any security weaknesses,
    and make recommendations to the local IRS Security function to
    correct any deficiencies.

400.3.3 [Extent of Investigation.]{.underline} Determine the extent of
investigation in these cases by the amount of information or number of
leads available from the complainant and witnesses. Advise complainants
of any significant developments in the investigation and instruct them
to report to TIGTA any contact from banks, credit card companies or
local police concerning use or recovery of any stolen items.

Coordinate referral of any information to the local authorities assigned
to investigate the incident with the TIGTA Disclosure Officer. See
[Chapter 700, Chief Counsel, Section
70.5](../../../chapter700-counsel/700-70/700-70.doc#Referrals) of the
TIGTA Operations Manual.

Close the case when it is apparent that all investigative leads have
been fully covered and there appears to be no employee involvement.
Closing the case does not preclude continued cooperation with local
authorities investigating the incident.

400.4 []{#ProsecutionLocalJurisdictions .anchor}[Prosecution in Local
Jurisdictions.]{.underline}

If TIGTA identifies a suspect, contact the TIGTA Disclosure Officer
before furnishing the information to the local authorities investigating
the incident. See [Chapter 700, Chief Counsel, Section
70.5](../../../chapter700-counsel/700-70/700-70.doc#Referrals) of the
TIGTA Operations Manual.

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

If there is no prosecution in the case, prepare the ROI in accordance
with [Section 250.7](../../400-250/chapter400-250.doc#ROI) of this
Chapter.

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