**CHAPTER 400 -- INVESTIGATIONS**

**(400)-260** **[Assault/Threat/Interference
Investigations]{.underline}**

260.1 [Overview.]{.underline}

TIGTA-Office of Investigations (OI) investigates allegations of
assaults, threats, or forcible interference against Internal Revenue
Service (IRS) employees or contractors performing their official duties
or that are otherwise intended to obstruct or impede tax administration.
This section contains information on TIGTA-OI responsibilities in the
following areas:

-   [Assault/Threat Program](#AssaultProgram)

-   [Non-Employee Investigations Procedures](#AssaultInvProcedures)

-   [Potentially Dangerous Taxpayer (PDT) Program](#PDTProgram)

-   [Threat Assessments](#GroupsAdvocateDisruption)

-   [IRS Caution Indicator (CAU)](#IRSCautionIndicator)

-   [Other Threats](#OtherThreats)

-   [IRS Physical Security](#IRSCIJurisdiction)

-   [Employee Pseudonyms](#EmployeePseudonyms)

-   [Workplace Violence](#PositionWorkplaceViolence)

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

260.2 []{#AssaultProgram .anchor}[Assault/Threat Program.]{.underline}

TIGTA-OI's responsibilities in the assault program are to investigate
any use of force or threats intended to obstruct or impede tax
administration. In certain circumstances, this could include threats to
an IRS employee's family member.

260.2.1 [Authority]{.underline}. The authority of TIGTA to investigate
threats and assaults and related matters is derived from the IRS [Reform
and Restructuring Act of
1998](http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=105_cong_public_laws&docid=f:publ206.105)
(RRA 98), the [Inspector General (IG)
Act](http://uscode.house.gov/uscode-cgi/fastweb.exe?getdoc+uscview+t05t08+1160+25++('Inspec),
and [Treasury Order 115-01](http://www.ustreas.gov/regs/to115-01.htm).
All reports of assaults, threats, or forcible interference against IRS
employees performing their official duties must be provided to TIGTA-OI.

TIGTA-OI is not responsible for providing personnel or physical
security, such as providing armed escorts for IRS employees. As a result
of the implementation of RRA 98, this is the responsibility of IRS
Criminal Investigation Division (CID). See the [Memorandum of
Understanding Between IRS CID and
TIGTA](http://web.tigta.treas.gov/IMDS/mous/ci08-10-00.pdf) regarding
investigative jurisdiction.

A threat, assault, or forcible interference could take place during a
seizure of property by the IRS. IRS CID has jurisdiction over forcible
rescues of seized property in violation of 26 U.S.C. § 7212(b), but
TIGTA has concurrent jurisdiction over assaults and threats that occur
in connection with forcible rescues. A determination of investigative
interest will be made on a case-by-case basis in instances of
overlapping jurisdiction.

260.2.2 [Primary Statutes.]{.underline} A threat, assault, or forcible
interference against an IRS employee can be a violation of numerous
Federal statutes, including:

-   [26 U.S.C. §
    7212(a)](http://www4.law.cornell.edu/uscode/26/7212.html), Corrupt
    or forcible interference; and

-   [18 U.S.C. § 111](http://www4.law.cornell.edu/uscode/18/111.html),
    Assaulting, resisting, or impeding certain officers or employees.

Under 26 U.S.C. § 7212(a) and 18 U.S.C. § 111, if an IRS employee is
threatened or assaulted based on the performance of their official
duties, it is immaterial whether the act occurred during or after the
employee's official duty hours.

260.2.2.1 [26 U.S.C. § 7212(a), Corrupt or forcible
interference.]{.underline} Unlike 18 U.S.C. § 111, 26 U.S.C. § 7212(a)
includes threats of future harm alone and explicitly includes threats of
bodily harm to any member of the family of an IRS employee. However, 26
U.S.C. § 7212(a) requires either the employee to have been acting in an
official capacity under Title 26, or another connection to tax
administration.

**Note:** Assault/Threat/Interference investigations involving
violations of the "omnibus clause" of 26 U.S.C. 7212(a), such as
non-forcible interference, must be referred to the Department of Justice
(DOJ) Tax Division. See [Section
250.13.8](../../../../../../../../V:/chapter400-inv/400-250/chapter400-250.doc#ReferralsToDOJTax)
of this chapter for violations requiring referral to DOJ Tax Division.

260.2.2.2 [18 U.S.C. § 111, Assaulting, resisting, or impeding certain
officers or employees.]{.underline} 18 U.S.C. § 111 provides for an
enhanced penalty of imprisonment for up to 20 years if a deadly or
dangerous weapon is used or bodily injury is inflicted.

Threats must involve a threat of immediate harm to violate 18 U.S.C. §
111. Threats of the use of future force alone are insufficient.

Under 18 U.S.C. § 111, it must be established that assaults or threats
of immediate harm were perpetrated while the IRS employee was engaged in
the performance of official duties.

Under 18 U.S.C. § 111, proof of knowledge of the official capacity of
the person assaulted is not always required. If an employee is
threatened or assaulted *while on official duty* by an individual having
no connection with any IRS activity, it would still constitute a
violation under 18 U.S.C. § 111.

260.2.3 [Additional Statutes.]{.underline} Additional Title 18 statutes
to consider include:

-   [Section 372](http://www4.law.cornell.edu/uscode/18/372.html),
    Conspiracy to impede or injure officer;

-   [Section 1114](http://www4.law.cornell.edu/uscode/18/1114.html),
    Protection of officers and employees of the United States (covers
    murder and attempted murder);

-   [Section 1501](http://www4.law.cornell.edu/uscode/18/1501.html),
    Assault on process server;

-   [Section 1503](http://www4.law.cornell.edu/uscode/18/1503.html),
    Influencing or injuring officer, juror or witness generally
    (includes influencing, obstructing, or impeding the due
    administration of justice);

-   [Section 1505](http://www4.law.cornell.edu/uscode/18/1505.html),
    Obstruction of proceedings before departments, agencies and
    committees (includes the obstruction of investigations into tax
    returns);

-   [Section 1510](http://www4.law.cornell.edu/uscode/18/1510.html),
    Obstruction of criminal investigations (includes acts of obstruction
    that are based on a reasonable belief a potential witness would pass
    information to investigators); and

-   [Section 2231](http://www4.law.cornell.edu/uscode/18/2231.html),
    Assault or resistance in searches and seizures.

18 U.S.C. §§ 1501 and 2231 concern assaults upon, resistance to, and
interference with persons serving or executing legal process, or making
searches and seizures.

260.2.3.1 [Prosecution under 18 U.S.C. § 1501.]{.underline}

-   Carries a maximum one-year imprisonment;

-   Includes non-forcible acts of obstruction;

-   Requires that the person knowingly and willfully impeded an officer
    of the United States, or other person duly authorized, in serving,
    or attempting to serve or execute, any legal or judicial writ or
    process of any court of the United States, or United States
    magistrate judge, or that the person assaulted, beat, or wounded any
    officer or other person duly authorized, knowing him to be such
    officer, or other person so duly authorized, in serving or executing
    any such writ, rule, order, process, warrant, or other judicial writ
    or process; and

-   Is most appropriate when the alleged willful interference involved
    some legal process other than a search warrant or there was no show
    of force.

260.2.3.2 [Prosecution under 18 U.S.C. § 2231.]{.underline}

-   Is restricted to forcible interference with any person authorized to
    serve or execute search warrants or to make searches and seizures
    while engaged in the performance of his duties with regard thereto
    or on account of the performance of such duties; and

-   Provides up to three years imprisonment or up to 10 years if a
    deadly or dangerous weapon is used.

260.3 []{#AssaultInvProcedures .anchor}[Non-Employee Investigation
Procedures.]{.underline}

Upon receiving a report of an assault, threat, or forcible interference
against IRS employees in the performance of their duties, initiate a
Non-Employee Investigation in the Performance and Results Information
System (PARIS) using Primary Profile "Assault/Threat/Interference" and
the appropriate violation code. The following are the procedures for
conducting an assault/threat investigation:

-   Interview the assaulted or threatened employee as soon as possible
    after the incident is reported to TIGTA-OI;

-   Advise IRS personnel not to contact the subject;

-   Interview witnesses as soon as possible;

-   Obtain a complete criminal history of the subject;

-   Research TIGTA indices, and if TIGTA is performing a tax
    administration investigation on the subject, research IRS records
    (e.g. Integrated Data Retrieval System (IDRS), CID records, etc.)
    for information on the subject;

-   If the violation involves a physical assault, threat of force or
    violence, obtain a prosecutive opinion from the U.S. Attorney's
    Office (USAO) and proceed with the investigation as directed by the
    USAO. See [Section
    250.13.8](../../../../../../../../V:/chapter400-inv/400-250/chapter400-250.doc#ReferralsToDOJTax)
    of this chapter for violations requiring referral to DOJ Tax
    Division;

-   If the USAO declines prosecution, discuss the option of referring
    the matter for state prosecutive consideration;

-   If a non-Title 26 investigation is conducted, discuss the case in
    hypothetical terms with the state or local prosecuting authority to
    determine prosecutive parameters, without identifying the subject or
    specific facts of the case. See [Chapter 700, Chief Counsel, Section
    70.5](../../../../../../../../I:/chapter700-counsel/700-70/700-70.doc#Referrals)
    of this chapter;

-   If there is state or local prosecutive interest, refer the Report of
    Investigation (ROI) through the Disclosure Office to the relevant
    state court prosecuting authority. See Chapter 700, Chief Counsel,
    [Section
    70.5.1.1](../../../../../../../../I:/chapter700-counsel/700-70/700-70.doc#ReferralofTIGTArecords)
    for referral procedures;

-   Advise the assaulted or threatened employee of the final results of
    the investigation, only if permissible under the Privacy Act and [26
    U.S.C. §
    6103](http://assembler.law.cornell.edu/uscode/search/display.html?terms=6103&url=/uscode/html/uscode26/usc_sec_26_00006103----000-.html);

-   Complete an Assault, Threat, Threat Assessment & Harassment Incident
    Report (Form OI 8273) and include is as the first exhibit in the
    ROI; and

-   Refer the ROI to the IRS-Office of Employee Protection (OEP) for a
    PDT determination.

Information from the Treasury Enforcement Communications System (TECS)
or National Crime Information Center (NCIC) must be verified through the
originating agency. Information that has not been verified with the
source cannot be included in the ROI or disseminated outside of TIGTA.
See [Chapter 700, Chief Counsel, Section
70.5](../../../../../../../../I:/chapter700-counsel/700-70/700-70.doc#Referrals)
of the TIGTA Operations Manual.

260.3.1 [Alert Employees to Potential Danger.]{.underline} Any IRS
employee assigned to activity regarding the subject should be informed
not to contact the taxpayer until TIGTA-OI's investigation is completed.

260.3.2 [Referral for PDT Determination.]{.underline} When a
Non-Employee Investigation is initiated on a named subject using the
assault violation profile, IRS-OEP is notified automatically by means of
an electronic interface between PARIS and the PDT database. IRS-OEP then
takes preliminary steps to designate the subject as a PDT, if
appropriate.

When the investigation is completed, the Special Agent-in-Charge (SAC)
or Assistant Special Agent-in-Charge (ASAC) will refer the ROI to
IRS-OEP so that IRS-OEP can make a final PDT determination. See [Section
250.12](../../../../../../../../imds-temp/chapter400-inv/400-250/chapter400-250.doc#ReferringROItoIRSActionInfo)
of this chapter for referring an assault or threat investigation to the
IRS.

The referral and determination are required even in those instances
where the subject is already designated as a PDT.

260.3.3 [Referral for Prosecution.]{.underline} Non-Employee
Investigations involving assaults and threats of IRS employees by
taxpayers should always be referred for prosecution.

260.3.3.1 [Referral to the United States Attorney.]{.underline} Refer
criminal violations to the USAO as described in [Section
250.13](../../../../../../../../I:/chapter400-inv/400-250/chapter400-250.doc#ReferringCasesCrimAction)
of this chapter. If the USAO declines prosecution, discuss the option of
referring the matter to the state for prosecutive consideration.

260.3.3.2 [Referral for State Prosecution.]{.underline} If the USAO
declines Federal prosecution and defers any further prosecutive
consideration to state prosecuting authorities, follow the procedures
set forth in [Chapter 700, Chief Counsel, Section
70.5](../../../../../../../../I:/chapter700-counsel/700-70/700-70.doc#Referrals)
of the TIGTA Operations Manual.

[]{.mark}

260.3.4 [Arrest in Non-Employee Investigations.]{.underline} Whenever
possible, contact the USAO or an appropriate person in the DOJ before
making an arrest. In exigent circumstances, a felony arrest in a
non-employee assault, threat or forcible interference investigation may
be made without a warrant and without conferring with the USAO or
official of the DOJ. See [Section
140.4](../../../../../../../../I:/chapter400-inv/400-140/chapter400-140.doc#Arrests)
of this chapter for arrest procedures.

**Note:** A misdemeanor arrest in a non-employee assault, threat or
forcible interference case may not be made without the issuance of an
arrest warrant, unless the misdemeanor occurs in the arresting special
agent's (SA) presence.

SAs are not authorized to effect state/local arrest warrants on
investigations referred to and accepted by state or local prosecutors.

Coordinate with the TIGTA Congressional/Media Liaison and the USAO, or
other responsible DOJ officials, to assure appropriate publicity of the
arrest.

260.3.5 [Employee Notification.]{.underline} In non-employee assault,
threat or forcible interference cases, inform the victim of the results
of the investigation only to the extent permitted by 26 U.S.C. § 6103
and/or the Privacy Act.

260.3.6 [Report of Investigation.]{.underline} Prepare ROIs in
accordance with [Section
250.7](../../../../../../../../I:/chapter400-inv/400-250/chapter400-250.doc#ROI)
of this chapter. All reports of non-employee assault, threat, or
forcible interference investigations must include:

-   The Form OI 8273 as the first exhibit; and

-   A Form OI 2028-M documenting the subject interview, if conducted.

260.3.6.1 [Distribution of Reports.]{.underline} Distribute Non-Employee
Investigation ROI's, including exhibits, according to instructions
contained in [Section
250.12](../../../../../../../../imds-temp/chapter400-inv/400-250/chapter400-250.doc#ReferringROItoIRSActionInfo)
of this chapter.

260.4 []{#PDTProgram .anchor}[PDT Indicator.]{.underline}

The PDT Program was initiated in 1984 to improve the IRS\' ability to
identify taxpayers who present a potential danger to employees
attempting to do their jobs. The PDT system improves the IRS\'s ability
to quickly alert affected employees to a PDT\'s existence through the
use of a special identifier contained in the IRS Master File. The
IRS-OEP is responsible for administering the PDT Program.

260.4.1 [TIGTA-OI PDT Responsibilities.]{.underline} TIGTA-OI is
responsible for the following:

-   Conducting investigations of alleged assaults, threats,
    interference, or potential threats against IRS and contract
    employees; and

-   Referring ROIs relating to alleged assaults, threats, interference,
    or potential threats to the IRS-OEP for a PDT determination.

260.4.2 [IRS-OEP PDT Responsibilities.]{.underline} IRS-OEP is
responsible for the overall operation, management and oversight of the
PDT program. These responsibilities include the following:

-   Making PDT determinations in conjunction with appropriate IRS
    management officials;

-   Input and removal of all PDT designations to the IRS Master File;

-   Maintaining a computerized file of background information on each
    PDT; and

-   Reevaluating the status of PDT's every five years.

260.4.3 [PDT Criteria]{.underline}. A PDT designation must be based on
verifiable evidence or information that is relevant to tax
administration.

Taxpayers must be identified by Social Security Number (SSN) and/or
Employer Identification Number (EIN).

Association with a PDT or membership in a group, some of whose members
advocate violent protest against our tax system, does not by itself
necessarily fulfill the criteria for designation as a PDT.

The IRS Commissioner and Chief Counsel approved the following criteria
for determining PDT status.

-   Taxpayers who physically assault IRS employees or contractors or
    members of their immediate family;

-   Taxpayers who attempt to intimidate or threaten IRS employees or
    contractors or members of their immediate family through specific
    threats of bodily harm, a show of weapons, the use of animals, or
    through other specific threatening or intimidating behavior, such as
    acts of stalking;

-   Persons who are active members of groups that advocate violence
    against IRS employees, or against Federal employees where advocating
    such violence could reasonably be understood to threaten the safety
    of IRS employees and impede the performance of IRS duties;

-   Taxpayers who have committed the acts set forth in any of the
    preceding criteria, but whose acts have been directed against
    employees or contractors of other Governmental agencies at Federal,
    State, county, or local levels; or

-   Taxpayers who are not classified as PDT\'s through application of
    the above criteria but who have demonstrated a clear propensity
    toward violence through an act or acts of violent behavior within
    the five-year period immediately preceding the time of
    classification as potentially dangerous.

260.4.4 [PDT Designation When No Overt Threat/Assault.]{.underline} An
employee who obtains information not involving an overt threat or
assault, but which indicates that a group or individual may pose a
threat to IRS employees\' safety, should report this information through
IRS management to TIGTA-OI. TIGTA-OI may also identify such groups or
individuals through its own investigative initiatives.

In order for IRS-OEP to make a valid PDT determination on individuals in
these situations, there must be documentation of the specific activities
of the group or individual indicating a propensity towards violence that
leads to the conclusion that individual members of the group pose a
threat to the safety of IRS employees.

RRA 98 prohibits the IRS from designating taxpayers as "illegal tax
protesters," or any similar designation. Therefore, such terminology
should not be used.

If a general characterization of a taxpayer, such as "known to be
violent," is used in the ROI, the statement must be based on specific
overt actions by the subject or on statements given by witnesses.
Specifically document in the ROI any such overt act or statement.

If the names of members of a violence prone group are reported, list the
basis for knowledge of membership. See Section 260.7.2.

260.4.5 [Suicide Threats.]{.underline} IRS Chief Counsel has determined
that a suicide threat is not in itself sufficient justification for
IRS-OEP to designate an individual as a PDT. However, this may be
sufficient justification for IRS-OEP to designate an individual as
\"Caution Upon Contact" (CAU). A PDT determination is justified if the
suicide threat states or implies harm to an IRS employee or contractor
or the IRS employee's immediate family. See Section 260.5.1 for CAU
criteria.

260.4.6 [Service Records Displaying PDT Indicator.]{.underline} IRS
employees are alerted that a taxpayer has been designated as potentially
dangerous by the initials \"PDT\" being prominently displayed on the
following records and databases:

-   National Computer Center transcripts, except Privacy Act transcripts

-   Microfilm Replacement System transcripts

-   Federal Tax Deposit Alerts -- Business Master File only

-   Integrated Data Retrieval System transcripts

-   Tax Module

-   Entity Module

-   Summary of Taxpayer's Account

-   Balance Due Accounts (also known as BalDue or TDA)

-   Delinquent Return Investigations (also known as DelRet or TDI)

-   Audit Information Management System (AIMS), including AIMS Weekly
    Updates, AIMS Charge-outs and AIMS Display

-   Daily Transaction Register

-   Delinquent Investigation/Account Listings

-   Individual Master File On-Line

-   Business Master File On-Line

-   Integrated Collection System

When the PDT indicator is input into IDRS, the indicator posts to the
Master File. The indicator remains on IDRS as long as the PDT indicator
is present on the Master File.

260.4.7 [Service Requests Concerning PDT Indicators.]{.underline} IRS
employees should apprise their managers if the PDT indicator is on an
internal document or database pertaining to a taxpayer with whom the
employees are to have any personal contact, whether in the field or in
an IRS office. The IRS manager or higher-level official should:

-   Contact IRS-OEP to learn the basis for designating the taxpayer as
    potentially dangerous; and

-   Have the taxpayer\'s name and SSN or EIN available.

260.4.8 [Five-Year Review of PDT Records.]{.underline} A PDT remains in
the PDT system for five years, at which time his/her status is
re-evaluated by IRS-OEP. TIGTA-OI's only role in this re-evaluation
process is to conduct an indices check of TIGTA-OI records to determine
if the PDT is on record with TIGTA-OI during the five-year period under
review. This indices check is conducted by TIGTA Information Technology
at the request of the SAC-Strategic Enforcement Division (SED). TIGTA-OI
field division are not involved in this process.

260.5 [Caution (CAU) Indicator.]{.underline}

In response to provisions of the RRA 98, the IRS Employee Safety Task
Force was chartered to develop and explore options to ensure the safety
of IRS employees.

The task force reviewed the safety practices of private and public
sector organizations with similar safety concerns as the IRS and
evaluated current safety systems and practices in the IRS. The results
of this review revealed that, aside from the PDT program, the existing
IRS safety system and measures did not meet the needs of IRS employees
engaged in public contact. The review indicated that the PDT system
provided a useful indicator to IRS employees that a taxpayer was a
potential danger, but only identified the most threatening taxpayers.

The task force determined that an additional system was needed which
alerted employees that a taxpayer should be approached with caution.
This system would capture those taxpayers who exhibited threatening
behavior which did not meet the PDT threshold, but who nevertheless
warranted caution upon contact. It would also capture those taxpayers
who had threatened to commit suicide or who threatened to file frivolous
liens or lawsuits against IRS employees.

The new system became known as the CAU. Both the CAU and PDT programs
became components of the IRS Employee Protection System (EPS), which is
administered by IRS-OEP.

260.5.1 [CAU Criteria.]{.underline} The designation of a CAU must be
based on reliable evidence or information. There must also be a nexus to
tax administration.

Taxpayers must be identified by SSN and/or EIN.

Taxpayers who have been identified as PDT's cannot also be designated on
IDRS/Master File as a CAU, as the PDT designation takes precedence over
the CAU designation.

The following criteria have been established for determining CAU status:

-   Threat of physical harm that is less severe or less immediate than
    is necessary to satisfy PDT criteria; or,

-   Suicide threat by the taxpayer; or,

-   Filing or threatening to file a frivolous lien or a frivolous
    criminal or civil legal action against an IRS employee or contractor
    or an employee's or contractor's immediate family member.

260.5.2 [Service Records Displaying CAU Indicator.]{.underline} IRS
employees are alerted that a taxpayer should be treated with caution
upon contact by the initials "CAU" being prominently displayed on the
records and databases listed in Section 260.4.6.

260.6 [Inquiry by a PDT or CAU.]{.underline}

If a taxpayer makes an inquiry about his/her PDT or CAU status, do not
confirm or deny that the taxpayer is a PDT or CAU. Refer the taxpayer\'s
request to the local IRS Disclosure office.

260.7 []{#GroupsAdvocateDisruption .anchor}[Threat
Assessments.]{.underline}

Activities of groups, individuals, and individuals belonging to groups
that advocate disruption of the Federal tax administration process
and/or violence against IRS employees attempting to carry out their
duties come under the jurisdiction of:

-   TIGTA-OI, because of TIGTA-OI's authority to investigate assaults or
    threats that are against IRS employees or that are otherwise
    intended to impede tax administration; or

-   IRS CID, because of willful failure to comply with the tax statutes.

The Federal Bureau of Investigation (FBI) has concurrent jurisdiction
over violence or threats of violence, including violations of:

-   [18 U.S.C. § 241](http://www4.law.cornell.edu/uscode/18/241.html),
    [18 U.S.C. § 245](http://www4.law.cornell.edu/uscode/18/245.html),
    [18 U.S.C. § 1114](http://www4.law.cornell.edu/uscode/18/1114.html),
    and [18 U.S.C. §
    2383](http://www4.law.cornell.edu/uscode/18/2383.html)

-   The Civil Rights Act of 1968

-   Other related statutes

-   Chapter 113B of Title 18, "Terrorism;" see also [PDD
    39](http://www.fas.org/irp/offdocs/pdd39.htm)

260.7.1 [Procedures.]{.underline} IRS CID and TIGTA-OI both initiate and
maintain liaison with the FBI concerning groups with the preceding
objectives: TIGTA-OI has a headquarters liaison with FBI headquarters to
ensure overall coordination between the FBI and TIGTA-OI. This liaison
should:

-   Be coordinated between IRS CID and TIGTA-OI, each limiting their
    concern to their individual areas of jurisdiction;

-   Eliminate duplication of investigative effort; and

-   Facilitate proper, timely exchange of disclosable information.

TIGTA-OI and IRS CID are authorized to solicit information concerning
these groups or individuals, with the clear understanding that such
solicitation is restricted to information that:

-   Concerns individuals involved in efforts to disrupt tax
    administration, or is directly tax related; and

-   Involves potential assaults or threats against IRS employees.

IRS CID limits its involvement to the willful failure to comply with the
tax statutes by members of these groups. TIGTA-OI concentrates its
efforts toward dealing with threats and potential assaults against IRS
employees.

Information on other matters relating to these groups should be
transmitted to the FBI.

When TIGTA-OI receives names of evaders or potentially dangerous
taxpayers from another law enforcement agency or other source, TIGTA-OI
will conduct sufficient investigation to independently verify that the
taxpayers likely will meet the PDT criteria before forwarding an ROI to
IRS-OEP for a PDT determination.

**Note:** See [Chapter 700, Chief Counsel, Section
50](../../../../../../../../I:/chapter700-counsel/700-50/700-50.doc) of
the TIGTA Operations Manual and/or contact the Operations Division
concerning questions about disclosure issues*.*

260.7.2 [Groups of Interest to TIGTA-OI.]{.underline} Guidance for
initiating investigations into the activities of anti-tax or
anti-government groups or individuals is contained in [Section
410.5.2](../../../../../../../../I:/chapter400-inv/400-410/chapter400-410.doc#DetermineMembershipTargetOrg)
of this chapter.

260.8 []{#OtherThreats .anchor}[Other Threats.]{.underline}

All threats to IRS-occupied buildings involving the use of explosives,
incendiary, chemical, or biological devices should be documented and
reviewed, and, if appropriate, investigated. These threats may have
significant potential for harming or intimidating IRS employees and
property, as well as interrupting the effective administration and
enforcement of tax laws.

260.9[]{#IRSCIJurisdiction .anchor} [IRS Physical Security.]{.underline}

Pursuant to the IG Act, TIGTA-OI does not have responsibility for
providing for IRS physical security. IRS CID is responsible for:

-   Responding immediately in emergency threat, assault or forcible
    interference situations, if an employee is in imminent danger and
    there is insufficient time for TIGTA-OI to respond;

-   Notifying the TIGTA divisional SAC as soon as possible to determine
    whether TIGTA-OI or IRS CID will conduct an investigation;

-   Providing all armed escorts for IRS employees; and

-   Investigating forcible rescue of property seized under the Internal
    Revenue Code (IRC).

If IRS employees or IRS CID SAs are attacked during an armed escort, SAs
may place the attacker under arrest for the crime committed in their
presence. IRS CID provides TIGTA-OI with a copy of the investigative
report.

For additional information regarding investigative jurisdiction, see the
[Memorandum of Understanding Between IRS CID and
TIGTA](http://web.tigta.treas.gov/IMDS/mous/ci08-10-00.pdf).

TIGTA-OI will respond to emergencies involving the physical safety of
IRS employees and facilities and will take action consistent with the
agency's jurisdiction, but will not provide routine security services
such as screening persons accessing IRS facilities or escorting IRS
employees during enforcement operations.

260.9.1 [Forcible Rescue.]{.underline} Assaults and threats to IRS
personnel in connection with forcible rescues are within TIGTA's
jurisdiction and are addressed in [Section 260.2](#AssaultProgram). IRS
CID:

-   Conducts the investigation if forcible interference takes place
    during an armed escort assignment, arrest, or raid related to a
    matter pending before IRS CID;

-   Promptly notifies the TIGTA divisional SAC of the investigation; and

-   Provides the divisional SAC with a copy of the investigative report.

260.10 []{#EmployeePseudonyms .anchor}[Employee Pseudonyms.]{.underline}

On March 10, 1992, the Federal Service Impasses Panel decided that the
option of using last names or registered pseudonyms is reasonable for
IRS employees who face harassment both on and off the job.

This ruling is binding only in the case of bargaining unit IRS
employees*.*

The Panel ordered that employees will be required to identify themselves
by last name only. If employees believe this is not sufficient and they
can still be easily identified, they may "register" a pseudonym with
their supervisor. Only registered pseudonyms will be used.

260.11 []{#PositionWorkplaceViolence .anchor}[Workplace
Violence.]{.underline}

TIGTA-OI investigates misconduct by IRS employees, including employees
who harass, intimidate, threaten, and/or assault their fellow IRS
employees. However, after assessing such misconduct, TIGTA-OI retains
the right to perform any or all of the following:

-   Take investigative action;

-   Refer the matter back to IRS management for administrative action;
    or

-   Report the situation to state or local law enforcement authorities.

TIGTA-OI has primary jurisdiction for investigating the misconduct
aspects of workplace violence or threats of workplace violence. If a
personal dispute between employees results in potential danger to other
IRS employees in the workplace, TIGTA-OI may intervene for employee
safety.

260.11.1 [Response to Workplace Violence and Threatening
Situations.]{.underline} An immediate law enforcement response is
necessary when:

-   An assault has taken place; or

-   The life of an employee has been threatened, and IRS management
    believes the person making the threat has the desire and ability to
    carry out the threat.

IRS should notify TIGTA-OI or IRS CID as follows:

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

  A TIGTA-OI SA is on-site            Contact TIGTA-OI

  No TIGTA-OI SA is on-site; IRS CID  Contact an on-site IRS CID SA
  is on-site                          

  Neither a TIGTA-OI SA nor IRS CID   Contact the local police department
  SA is on-site                       or FPS
  ----------------------------------- -----------------------------------

Any victim, witness, or manager involved in an assault in the workplace
should:

-   Contact the most readily available law enforcement authority to
    ensure no further violence occurs;

-   Make sure the assaulted employee receives immediate medical
    attention; and

-   Notify TIGTA-OI of the incident.

TIGTA-OI, if warranted, will investigate this misconduct. In some cases,
the matter should also be referred to local law enforcement authorities.

260.11.2 [Response to Situations Where Violence is Not
Anticipated.]{.underline} IRS management is responsible for conducting
any necessary inquiries and determining the appropriate action when:

-   A verbal threat is made to an employee and management does not feel
    the threat will be carried out; or

-   An employee reports harassment or intimidation by a fellow employee,
    except that Equal Employment Opportunity (EEO) officials and IRS
    managers are required to refer sexual harassment allegations that
    involve quid pro quo situations or an unwanted physical contact of a
    sexual nature to TIGTA. See [Section
    280.9](../../../../../../../../I:/chapter400-inv/400-280/chapter400-280.doc#TIGTAInvOfSexualHarassment)
    of this chapter.

IRS management is encouraged to contact TIGTA-OI for an assessment of
the matter. After consultation, any of the following actions may occur:

-   Management resolves the matter;

-   The incident is referred to local law enforcement authorities; or

-   TIGTA-OI initiates an Employee Investigation.

260.11.3 [Employee\'s Rights to File Complaints.]{.underline} IRS
employees have the right to file a complaint with local police if
threatened or assaulted in the workplace. Before filing, they may wish
to discuss this option with their manager and TIGTA-OI.