**CHAPTER 400 -- INVESTIGATIONS**

**(400)-30 [Manager's Responsibilities and Reporting
Requirements]{.underline}**

30.1 [Overview.]{.underline}

This section contains administrative instructions for TIGTA-OI employees
including:

-   SAC and ASAC responsibilities

-   Annual, semi-annual and quarterly certifications and reports

-   Administrative processes

-   Reporting Significant Case Activity

See [Exhibit(400)-30.1](../../400-exhibits/exhibit400-30-1.doc) for a
listing of Management Authorities and Delegations.

See [Exhibit(400)-30.3](../../400-exhibits/exhibit400-30-3.doc) for a
chronological listing of due dates for management reports and
certifications.

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

2.  [Special Agent-in-Charge Certifications.]{.underline}

Each SAC and ASAC is responsible for managing TIGTA\'s investigative and
administrative activities within his/her operational area.

Each SAC will conduct reviews of operational activities of each ASAC and
all associated POD's in the division. Each SAC will certify the
completion of and report on the findings of these reviews according to
the certification schedule listed in [Exhibit
(400)-30.3.](../../400-exhibits/exhibit400-30-3.doc)

The certifications are located in a shared drawer with a subdirectory
for each field division. The shared drawer is located on server FOAK
1001 in the Inspection Process directory. Save each certification in the
respective field division subdirectory and forward a copy with
attachments via e-mail or hardcopy to the SAC-OPS, Attention: ASAC,
Inspection Team.

There are seven certifications that each SAC must submit on an annual
basis. See Section 360.4 for more details regarding certifications.
Certification due dates are included in [Exhibit
(400)-30.3](../../400-exhibits/exhibit400-30-3.doc).

30.3 [Annual Reports]{.underline}.

The following reports must be prepared annually and forwarded as
indicated. Report due dates are included in
[Exhibit(400)-30.3](../../400-exhibits/exhibit400-30-3.doc).

30.3.1. [Inventory of Technical Investigative Equipment.]{.underline}
Each SAC completes an annual physical inventory and reconciliation of
all:

-   Technical investigative equipment

-   Firearms

-   Body armor

-   Officer safety equipment

The respective TFSD personnel will assist in the annual inventory. This
includes:

-   Inventory of all equipment assigned to each division as of September
    30^th^.

-   Reconciling all POD and Headquarters inventories with PARIS property
    module.

See [Section
160.4](../../400-160/chapter400-160.doc#ManagementResponsibilities) and
[Section
160.5](../../400-160/chapter400-160.doc#NationalTechnicalServicesOfficer)
of this Chapter for information on the responsibilities of the SAC's,
NTSO, DTA's, and TSO's.

Each SAC will submit a memorandum to the DIGI, through the ASAC-SIID
Inspection with a copy to ASAC-TS TFSD, by January 31^st^. The
memorandum:

-   Certifies that all items are present and that use of the equipment
    conforms with current procedures and regulations

-   Advises of any discrepancies not reconciled during the inventory

-   Advises what equipment, firearms, body armor require replacement
    and/or disposal

30.3.2 [Request for New Technical Equipment.]{.underline} Each SAC
prepares an annual request for new equipment, firearms and body armor.
At the conclusion of the equipment inventory**,** the SAC will:

-   Submit the request to the AIGI TFSD by January 31^st^. Prioritize
    the request according to need in each of the three categories.

-   Include a detailed justification as to the need and assignment for
    each item.

By March 31^st^, TFSD will contact the SAC's for any revisions or
adjustments. See [Section 160.4 -
160.6](../../400-160/chapter400-160.doc#ManagementResponsibilities) of
this Chapter for information on the responsibilities of the SAC's, NTSO,
DTA's, and TSO's and inventory acquisitions.

The NFC works closely with the DFC's to continuously update the PARIS
property module inventory. The NFC ensures that the inventory is
reconciled to include all firearms and body armor on hand as of
September 30th and is certified by January 31^st^.

3.  [Ammunition Inventory Report]{.underline}. For further information
    see [Section 130.6.2](../../400-130/chapter400-130.doc#Ammunition)
    of this Chapter**.**

4.  [Annual Certification of Law Enforcement Availability Pay
    Hours.]{.underline} For further information see [Section
    40.3](http://web.tigta.treas.gov/IMDS/Chapter 400 - Investigations Ver 2/400-40/Chapter(400)_Sec40.doc#LEAP)
    of this Chapter.

30.3.5 [Annual SSN and FIP Review Memorandum]{.underline}. For further
information see [Section
180.8.9](../../400-180/chapter400-180.doc#SSNOversight) of this Chapter.

30.4 [Annual Report on Space and Physical Security of TIGTA
Offices.]{.underline}

Conduct a physical security review of each field division office,
including all POD's within the field division, on a semi-annual basis.
Certifications are due annually by June 30^th^. The Headquarters SAC's
are responsible for a similar review of their respective offices.

Refer to the Space and Physical Security certification for specific
guidance on areas of review. See text [30.2](#SACCertifications) of this
Section for certification information and location.

30.5 [Quarterly Reports.]{.underline}

The following reports must be prepared quarterly:

-   MAPS update to OMS (141's are still due within five business days of
    property acquisition). Due by the 3^rd^ of each month following the
    end of each quarter.

-   Enforcement Vehicle Quarterly Mileage Report and Certification - Due
    by the 10^th^ of each month following the end of each quarter.

-   Investigative Imprest Fund. Due by the 10^th^ of each month
    following the end of each quarter.

-   Unassigned Firearms Log. Due by the 10^th^ of each month following
    the end of each quarter.

-   OI 6500 Technical Equipment Log. Due by the 5^th^ of each month
    following the end of each quarter.

-   OI 6500-A Investigative Equipment Quarterly Activity Report . Due by
    the 10^th^ of each month following the end of each quarter**.**

Refer to the Inspection Process directory as listed in text
[30.2](#SACCertifications) of this Section for additional guidance on
report content and format.

30.5.1 [MAPS update to OMS]{.underline}. For further information see
[Section
50.11.8](../../../chapter600-ms/600-50/chapter600-50-rev6.doc#Sec50_11_8)
[of Chapter 600]{.underline}**.**

30.5.2 [Enforcement Vehicle Quarterly Mileage Report and
Certification.]{.underline} Each SAC prepares this report as follows:

-   Transmit the report by memorandum to the SAC-TFSD, by the 10th of
    January, April, July and October of each year.

-   The SAC signs the report.

-   The report certifies that government vehicles were properly assigned
    and used in accordance with applicable TIGTA and Treasury
    departmental guidelines and statutory provisions.

See [Exhibit(400)-30.2](../../400-exhibits/exhibit400-30-2.doc) for the
format.

List vehicles by the categories below, with the oldest vehicles in each
category listed first:

-   TIGTA owned

-   GSA leased

-   commercially leased

-   TIGTA owned surveillance van

Place an asterisk next to any vehicles acquired, excessed, or pending
excess as listed in [Exhibit
(400)-30.2](../../400-exhibits/exhibit400-30-2.doc).

30.5.3 [Review of Investigative Imprest Fund.]{.underline} The SAC
conducts quarterly reviews of investigative imprest funds. Transmit this
review by memorandum to the ASAC-OPS Inspection by the 10th of January,
April, July and October of each year. These reviews determine if
controls are adequate for:

-   Proper accountability

-   Maintenance and security

The SAC:

-   Discusses controls and security over the funds with the appropriate
    TIGTA-OI officials and the imprest fund cashier

-   Determines if TIGTA requirements for security measures are met

-   Discusses with the ASAC's their method for emphasizing the need for
    S/A's to accurately report and account for investigative imprest
    fund expenditures

    4.  [Unassigned Firearms Log]{.underline}. The DFC submits the
        Unassigned Firearms Log through the SAC to the NFC each quarter.
        Transmit the log by the 10th of January, April, July and October
        of each year.

See [Section
130.10.5](../../400-130/chapter400-130.doc#UnassignedFirearmsLog) and
[Exhibit (400) 130.12](../../400-exhibits/exhibit400-130-12.doc) of this
Chapter.

30.5.5 [OI 6500 Technical Equipment Log]{.underline}. For further
information see Section [160.8.1]{.underline} of this Section.

30.5.6 [OI]{.underline} [6500-A Investigative Equipment Quarterly
Activity Report]{.underline}. For further information see Section
[160.8.2]{.underline} of this Section.

30.6 [Case Management.]{.underline}

Effective case management is necessary to ensure timely investigation
and referrals for administrative or prosecutive actions. While
investigations must be thorough, they must also be completed timely to
avoid:

-   Inability to take administrative actions due to untimely submission
    of reports

-   Prosecution being declined or made impossible due to elapsed statute
    of limitations

Refer to the Case/Program Management Certification for specific guidance
on areas of review. See text [30.2](#SACCertifications) of this Section
for certification information and location.

30.6.1 [Use of Investigative Resources.]{.underline} ASAC's and S/A's
are jointly responsible for ensuring that investigative resources are
used effectively. To do so, consider whether or not a matter is
actionable at the initiation of the case and during periodic reviews, as
follows:

+-----------------------------------+----------------------------------+
| **If\...**                        | **Then\...**                     |
+-----------------------------------+----------------------------------+
| The case has criminal aspects     | 1\) Discuss the case with an     |
|                                   | AUSA.                            |
|                                   |                                  |
|                                   | 2\) Ask if the AUSA will accept  |
|                                   | the case for prosecution if it   |
|                                   | is proven.                       |
+-----------------------------------+----------------------------------+
| The case has administrative       | 1\) Discuss the case with the    |
| aspects                           | IRS management official with     |
|                                   | adjudicative responsibility.     |
|                                   |                                  |
|                                   | 2\) Ask if the case will result  |
|                                   | in adverse adjudicative action   |
|                                   | if it is proven.                 |
+-----------------------------------+----------------------------------+
| Neither the AUSA nor the IRS      | Do not initiate a case, or if    |
| official believe any action will  | already initiated, close         |
| be taken                          | administratively.                |
+-----------------------------------+----------------------------------+
| The AUSA and/or the IRS official  | Initiate or continue the         |
| state that prosecutive action     | investigation.                   |
| and/or administrative action will |                                  |
| be taken                          |                                  |
+-----------------------------------+----------------------------------+

Document any formal prosecutive opinion in the ROI.

30.6.2 [Evaluating Information and Complaints.]{.underline} SAC's are
responsible for ensuring that investigations relate to TIGTA\'s mission.

ASAC's must ensure that all information, solicited or unsolicited, is:

-   Within TIGTA\'s investigative jurisdiction

-   Evaluated and processed in accordance with the Privacy Act of 1974.
    For further information see [Section
    210.5](../../400-210/chapter400-210.doc#ReqOfPrivacyAct) of this
    Chapter

ASAC's authorize the initiation of all investigations except for the
following two types of investigations that require the higher level of
approval listed:

-   Sexual Harassment Investigations: Only the SAC-Field Division and
    the SAC-SIID;

-   Non-employee Investigations involving Counter-Terrorism allegations:
    Only the SAC-Field Division and the SAC-SIID;

**Note:** Technical Surveillance and Countermeasures also require SAC
approval.

30.6.3 [Allegations Concerning IRS Employees.]{.underline} ASAC's must
evaluate all allegations of misconduct against IRS employees, and within
30 calendar days of receipt of the information either:

-   Open an Employee Investigation; or

-   Refer the matter to IRS management or another agency, or close to
    file if no action is warranted

See [Section
240.4](../../400-240/chapter400-240.doc#ComplaintsRecFieldDivision) and
[Section
240.5](../../400-240/chapter400-240.doc#ProcessingComplaintsRefByIRS) of
this Chapter concerning Complaint processing.

30.6.4 [Referrals to Other Federal, State and Local
Authorities.]{.underline} Investigations may uncover violations that are
not within TIGTA\'s jurisdiction. These matters should be referred to
the federal, state or local agency that has investigative or prosecutive
authority. Before making referrals to agencies outside of the IRS
consult [Chapter 700, Chief Counsel, Section
70.5](../../../chapter700-counsel/700-70/700-70.doc#Referrals) of the
TIGTA Operations Manual for the proper procedures.

30.6.5 [Case Reviews.]{.underline} ASAC's conduct case reviews as
follows:

-   At least every 90 days

-   On assigned cases for each S/A in their respective groups

-   Applying the guidelines set forth in [Section
    20.5](../../400-20/chapter400-20.doc#InvestigativeResponsibilitiesofSAs)
    of this Chapter

-   Stressing the necessity for timely completion of investigations

During each case review, the ASAC:

-   Reviews the S/A's work file with the Form OI 6501

-   Discusses the case with the S/A

-   Enters on the Form OI 6501 \"Case Review\", date, initials, any
    priorities, leads to be pursued, etc.

30.6.6 [Case Potential Analysis and Procedures.]{.underline} Ninety days
after a case is initiated, the ASAC analyzes the case for administrative
or criminal violation potential. This analysis is in addition to the
90-day case review. Document the analysis on the Form OI 6501. Determine
the results of the analysis by the presence or absence of the following
solvability factors:

-   Has evidence been developed to indicate that a
    criminal/administrative violation did in fact occur?

-   Has a suspect been identified?

-   Is there corroborating evidence, i.e., witness and/or documentary
    evidence, linking the suspect to the violation?

-   Has an appropriate official made a determination that administrative
    or prosecutive action will be taken if the case is proven?

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

  The listed factors are all present Continue the investigation.

  One or more of the listed factors  Close the investigation.
  is missing                         
  ---------------------------------- ------------------------------------

When a case is closed under these instructions:

-   The ASAC annotates the Form OI 6501 that the case is closed due to
    the absence of solvability factors.

```{=html}
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```
-   Annotate all ROI's, except Employee Investigations, with the
    statement, \"Existing information does not justify further
    investigative effort at this time.\"

-   In Employee Investigations lacking solvability factors, interview
    the employee, if appropriate. See [Section
    210.2](../../400-210/chapter400-210.doc#EmployeesToBInterviewed) of
    this Chapter.

-   In Employee Investigations, refer the case to management and make no
    statement concerning solvability factors in the ROI.

The ASAC should consider the following when determining if a case is to
remain open:

-   Likelihood of proving the allegation

-   Seriousness of the allegation

-   Potential danger to others

-   Pattern or frequency of the crime, including the probability of
    recurrence

-   Impact on IRS operations or IRS official interest in the
    investigation

When cases remain open beyond 120 days without the presence of
solvability factors, the ASAC should annotate on the Form OI 6501,
during the next scheduled case review, why the investigation was
extended.

30.6.7 [Approval Required For Not Closing a Case Lacking Potential
Within 180 Days.]{.underline} The SAC should annotate and approve on the
Form OI 6501 why an investigation lacking solvability factors was
extended beyond 180 days.

30.6.8 [Supervision of Special Agents.]{.underline} S/A's at the journey
level and above receive limited guidance and counseling. However, ASAC's
review their decisions to ensure diligence in completing assignments and
that staff hours are not wasted through over-investigation. To perform
successfully at this level requires S/A's, for the most part, to
independently:

-   Plan and conduct investigations which resolve the issues involved

-   Determine the sequence and timing of investigative efforts

-   Accurately appraise findings

-   Determine whether or not further inquiries are warranted

30.7 [Review of Investigative Special Moneys and Seized
Property.]{.underline}

The SAC conducts annual reviews of investigative special moneys and
seized property. These reviews determine if controls are adequate for:

-   Proper accountability

-   Maintenance and security

-   Timely and adequate disposition

The SAC:

-   Discusses controls and security over the funds and property with the
    appropriate TIGTA-OI officials, the evidence custodian and
    Divisional MAPS Coordinator

-   Conducts a physical inventory of all evidence currently maintained
    by the POD's under review

-   Compares the results of the physical inventory to the evidence log

-   Obtains copies of Forms 141 for the review period and reviews the
    forms with the evidence log to determine whether acquisitions and
    dispositions of seized property are properly and timely prepared

-   Determines if TIGTA requirements for security measures are met

-   Discusses with the ASAC's their method for emphasizing the need for
    S/A's to report and account for special moneys and seized property

-   Reviews documentation on disposal of narcotics performed during the
    review period to determine whether the disposal was witnessed by two
    S/A's

Refer to the Evidence and Seized Property Certification for specific
guidance on areas of review. See text [30.2](#SACCertifications) of this
Section for certification information and location.

30.8 [Reporting Significant Case Activity.]{.underline}

SAC's are responsible for being familiar with investigations in their
field divisions and for recognizing cases and events that may be
significant. Fact Sheets should be used to profile the most significant
investigations. Examples of the types of significant investigations that
should be reported to Headquarters include, but are not limited to:

-   Investigations with likely widespread media interest, Congressional
    interest, or with the potential for notoriety or significant impact
    on the IRS, Treasury, or TIGTA.

-   Arrests, search warrants, and indictments that are likely to
    generate widespread media attention or are of significant interest
    as described above.

-   Judicial actions including any verdict, pleading or sentencing in
    instances as described above.

-   Any threat of, or actual, serious violence directed against IRS or
    TIGTA employees or property.

-   Any actions by IRS or TIGTA personnel causing injury or loss of life

-   Any discharge of firearms by IRS or TIGTA personnel, other than
    training-related, on or off duty.

-   Any Employee Investigation resulting in noteworthy administrative
    action.

-   Any Employee Investigation that may warrant the IRS Commissioner's
    immediate attention.

-   Any investigation involving significant mismanagement matters,
    including misuse of enforcement and production statistics.

> 30.8.1 [Completion of Fact Sheets.]{.underline} Fact Sheets will be
> completed as follows:

-   The Fact Sheet should include one or two sufficiently detailed
    paragraphs that provide an understanding of the investigation or
    incident.

-   It should be submitted promptly, generally within 48 hours,
    following a significant incident. It may be prepared on case
    initiation, during an open investigation or after an investigation
    is closed. If a follow-up Fact Sheet is prepared, it should
    summarize the investigation to date.

-   On Employee Investigations, facts such as the employment status of
    the subject, the status of any administrative actions, and whether
    IRS management has been briefed should be addressed

-   A copy of a related indictment, press release, or news article may
    be attached to the Fact Sheet, but should not substitute for
    addressing the necessary details in the Fact Sheet itself.

-   No grand jury information should be included in the Fact Sheet.

-   SAC's must verify that a Fact Sheet is marked for "Release to PAO"
    only if all the material is public information. If the material is
    not for public release it should be marked for "Internal Use Only".

-   The Fact Sheet should reference whether the investigation involves
    other law enforcement agencies and include the names and telephone
    numbers of those S/A's.

-   Any special techniques used in the investigation should be noted

30.8.2 [Submission of Fact Sheets.]{.underline} Fact Sheets will be
submitted as follows:

-   SAC's are responsible for reviewing and approving Fact Sheets. Upon
    completion the Fact Sheet will be sent by E-mail to
    <*TigtaInvSignificantCaseActivity@tigta.treas.gov>. If exigent
    circumstances necessitate immediate notification, the SAC should
    telephone the DIGI and submit the Fact Sheet within 48 hours.

30.8.3 [Distribution of Fact Sheets.]{.underline} Fact Sheets will be
distributed as follows:

-   Upon receipt of Fact Sheets, the SAC-Operations will review and
    forward to the AIGI's, DIGI, and IG.

-   Fact Sheets designated for release to the TIGTA PAO will be routed
    through TIGTA Disclosure Officer.

-   Fact Sheets will be retained by the SAC-Operations.