**CHAPTER 400** -- **INVESTIGATIONS**

**(400)-340** **[SIID-IRS Investigations]{.underline}**

340.1 [Overview.]{.underline}

Because of their sensitivity, all complaints against senior Internal
Revenue Service (IRS) officials and International IRS personnel in the
U.S. or within U.S. embassies abroad will be investigated by, or under
the direction of, the Special Inquiries and Intelligence Division
(SIID).

This section includes instructions and procedures for SIID-IRS
Investigations concerning the following:

-   [SIID's Primary IRS Investigative
    Responsibility](#SIIDsPrimaryIRSInvestigativeResp)

-   [Reporting Complaints Against Senior IRS Officials and International
    IRS Personnel](#ReportCompAgainstSnrIRSInternational)

-   [Evaluating Complaints Against Senior IRS Officials and
    International IRS Personnel](#EvalCompAgainstSnrIRSInternational)

-   [Investigation of Complaints](#InvestigationOfComplaints)

-   [Reports of Investigation](#ROIs)

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

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

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

340.2 []{#SIIDsPrimaryIRSInvestigativeResp .anchor}[SIID's Primary IRS
Investigative Responsibility.]{.underline}

SIID has the responsibility for investigations of senior IRS officials
and International IRS employees located in the U.S. and within U.S.
Embassies abroad.

**Note:** Allegations involving IRS employees located in Puerto Rico and
the U.S. Virgin Islands must be referred to the Special Agent-in-Charge
(SAC)-Atlanta Field Division. Allegations involving IRS employees in
Guam or the American Samoa Islands must be referred to the SAC-San
Francisco Field Division.

340.2.1 [Identification of Senior IRS Officials.]{.underline} Within the
IRS, senior officials shall include:

-   Members of the IRS Oversight Board;

-   The Commissioner of the IRS;

-   The Commissioner\'s Special Pay Executives; and

-   Any IRS official, executive or manager, GM/GS-15 or above, or
    occupying a position within the Senior Executive Service (SES), to
    include the Office of Chief Counsel (OCC) and any IR-1 or IR-3
    employees.

340.2.2 [Identification of International IRS Personnel.]{.underline}
Within the IRS, International personnel shall include employees
reporting to the Director, International (U.S. Competent Authority),
employees within any business unit located in the U.S.; and all
employees assigned outside of the U.S. to include employees assigned to
a U.S. embassy.

340.3 []{#ReportCompAgainstSnrIRSInternational .anchor}[Reporting
Complaints Against Senior IRS Officials and International IRS
Personnel.]{.underline}

Any complaint alleging impropriety or misconduct on the part of any
senior IRS official or International IRS employee, received by any TIGTA
employee, will be reported to the SAC-SIID.

340.4 []{#EvalCompAgainstSnrIRSInternational .anchor}[Evaluating
Complaints Against Senior IRS Officials and International IRS
Personnel.]{.underline}

The SAC-SIID or an Assistant Special Agent-in-Charge (ASAC)-SIID will
evaluate each complaint against an employee identified in text
[340.2](#SIIDsPrimaryIRSInvestigativeResp) of this section to determine
an investigative disposition.

If the SAC-SIID or an ASAC-SIID determines that a TIGTA field division
will investigate the complaint, he/she will notify the Assistant
Inspector General for Investigations (AIGI)-Field Operations that the
SAC-Field Division is to initiate the appropriate investigation.

If the SAC-SIID or an ASAC-SIID determines that an investigation is not
warranted and that the complaint is best handled by referring it to the
appropriate IRS official, he/she will follow established procedures to
refer the complaint to IRS management. See [Section
240.4](../../400-240/chapter400-240.doc#ComplaintsRecFieldDivision) and
[Section
240.5](../../400-240/chapter400-240.doc#ProcessingComplaintsRefByIRS) of
this chapter. Special care must be given to complaints concerning
employees of the Chief, Human Capital Office, members of the
Commissioner's senior staff, and members of the IRS Oversight Board.
Prior to referring any complaint or investigation related to such
employees, coordination must be made with the SAC-SIID and the
AIGI-Headquarters Operations.

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

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

-   All allegations of impropriety or misconduct on the part of
    personnel identified in text
    [340.2](#SIIDsPrimaryIRSInvestigativeResp) of this section are
    properly investigated;

-   Thorough and timely Reports of Investigation (ROI's)(Form OI 2028)
    are prepared;

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

-   All investigations adhere to appropriate professional investigative
    standards; and

-   Information regarding the number and nature of investigations of
    such personnel is maintained and reported.

The ASAC's-SIID will be responsible for:

-   Directly supervising the SIID Special Agents (SA\'s) conducting
    investigations of impropriety or misconduct pertaining to personnel
    identified in text [340.2](#SIIDsPrimaryIRSInvestigativeResp) of
    this section;

-   Recommending those complaints which can best be resolved through
    administrative measures without the need for a formal investigation;
    and

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

In addition, the SAC-SIID may conduct, or assist in conducting, any
investigation of the Secretary of the Treasury involving his/her duties
as a member of the IRS Oversight Board. Such investigation may be
conducted in conjunction with the Treasury Inspector General (TIG) if
authorized by Federal disclosure laws.

When the SAC-SIID requests a field division to investigate a complaint
against personnel identified in text
[340.2](#SIIDsPrimaryIRSInvestigativeResp) of this section, the
SAC-Field Divisions, through their ASAC's, are responsible for ensuring
that:

-   All allegations of impropriety or misconduct on the part of
    personnel identified in text
    [340.2](#SIIDsPrimaryIRSInvestigativeResp) of this section are
    properly investigated;

-   Thorough and timely ROI's are prepared;

-   These investigations are referred to the appropriate criminal and/or
    administrative adjudication authorities, as provided in text
    [340.6](#ROIs) of this section;

-   All investigations adhere to appropriate professional investigative
    standards; and

-   All investigations of personnel identified in text
    [340.2](#SIIDsPrimaryIRSInvestigativeResp) of this section receive
    special care, significant oversight and review by the SAC-Field
    Division.

The ASAC's of the field divisions are responsible for:

-   Directly supervising their field division SA's conducting
    investigations of impropriety or misconduct pertaining to personnel
    identified in text [340.2](#SIIDsPrimaryIRSInvestigativeResp) of
    this section; and

-   Coordinating such investigation with their SAC-Field Division.

All investigations of personnel identified in text
[340.2](#SIIDsPrimaryIRSInvestigativeResp) of this section, whether
conducted by SAC-SIID or a SAC-Field Division, will be conducted in
accordance with all requirements of the TIGTA Operations Manual.

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

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

All ROI's pertaining to investigations of personnel identified in text
[340.2](#SIIDsPrimaryIRSInvestigativeResp) of this section will adhere
to all requirements of [Section
250.7](../../400-250/chapter400-250.doc#ROI). The SAC-SIID will review
those ROI's completed by SIID and the SAC-Field Divisions will review
those ROI's completed by field division personnel to ensure that the
ROI's are forwarded to the appropriate authorities.

All ROI's completed by a SAC-Field Division at the request of SAC-SIID,
pertaining to investigations of personnel identified in text
[340.2](#SIIDsPrimaryIRSInvestigativeResp) of this section, will receive
significant oversight and review by the SAC-Field Division:

On all ROI's pertaining to investigations of personnel identified in
text [340.2](#SIIDsPrimaryIRSInvestigativeResp) of this section, which
are being referred for prosecution and/or administrative adjudication:

-   The ROI will be reviewed and approved by the assigned ASAC
    supervising the investigation, and forwarded to assigned SAC for
    review; and

-   The referral letter or memorandum, and/or [Form OI
    2076](../../../../../../../../C:/Program%20Files/Microsoft%20Office/Templates/TIGTA/Investigations%20Forms/Form%20OI%202076%20-%20Referral%20Memorandum.dot)
    will be signed by either the Deputy Inspector General for
    Investigations (DIGI) or the assigned SAC.

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

All investigations of impropriety or misconduct pertaining to personnel
identified in text [340.2](#SIIDsPrimaryIRSInvestigativeResp) of this
section, which disclose evidence of violations of Federal criminal law,
will be referred to DOJ. SIID SA's assigned to conduct these
investigations will consult with an ASAC-SIID to determine the
appropriate DOJ component to which to refer the matter. Field SA's will
consult with their ASAC to determine the appropriate DOJ component to
which to refer the matter.

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

Generally, referrals to DOJ will be to the appropriate U.S. Attorney's
Office (USAO) for the district in which the offense occurred. Cases
involving employees who are not IRS-Criminal Investigations (CI) SA's
may be presented to intake or duty Assistant U.S. Attorneys (AUSA's).
Due to the sensitivity of their position, cases involving IRS-CI SA's
should be presented to the U.S. Attorney, the First AUSA, or to the
Chief, Criminal Division.

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

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

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

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

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

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

-   Cases in which the Inspector General (IG) or the DIGI determine that
    it is appropriate to refer the matter to the Public Integrity
    Section.

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

If the appropriate DOJ component declines to prosecute a TIGTA
investigation, the SA's will fully document the reasons for the
declination.

With the concurrence of the DOJ attorney, and with the permission of the
appropriate ASAC, the case SA may refer the case to the appropriate
State or local prosecutor for a prosecutive decision. See [Chapter 700,
Chief Counsel, Section
70.5](../../../chapter700-counsel/700-70/700-70.doc#Referrals) of the
TIGTA Operations Manual for procedures.

In cases involving senior IRS officials being conducted by a SAC-Field
Division, the ASAC-Field Division will consult with the SAC-Field
Division prior to referring a case to a State or local prosecutor. All
existing TIGTA policies and procedures regarding such referrals will be
followed.

340.8 []{#ReferralMattersAdminAdjudication .anchor}[Referral of Matters
for Administrative Adjudication.]{.underline}

The SAC-SIID is responsible for establishing referral procedures for all
investigations involving senior IRS officials. Upon the completion of
any investigation of alleged impropriety or misconduct involving senior
IRS officials, and after the review and approval conducted by an
ASAC-SIID specified in text [340.5](#InvestigationOfComplaints) of this
section, the SAC-SIID will refer the ROI to the appropriate IRS
official.

The IRS's Office of Chief Counsel maintains its own separate personnel
and IRS Labor Relations functions. Upon the completion of any
investigation of alleged impropriety or misconduct involving Office of
Chief Counsel personnel, and after the review and approval conducted by
ASAC-SIID specified in text [340.5](#InvestigationOfComplaints) of this
section, the SAC-SIID will forward the ROI to the Office of Chief
Counsel Labor Relations function.

These referrals will normally be done after any criminal adjudication is
completed. If it is necessary to refer an ROI to IRS Labor Relations
before the completion of criminal prosecution, such referrals will only
be made with the concurrence of DOJ or State/local prosecutor. The
supervising ASAC is responsible for ensuring that these concurrences are
fully documented, and that the appropriate IRS Labor Relations function
is advised of the circumstances involved in the pending criminal
prosecution.