**CHAPTER 400 -- INVESTIGATIONS**

**(400)-270** **[Bribery Investigations]{.underline}**

270.1 [Overview.]{.underline}

Bribery, under 18 U.S.C. § 201(b), is the giving or accepting of
anything of value to or by a public official, if the thing is given
"with intent to influence" an official act, or if it is received by the
official "in return for being influenced." The giving or receiving of
what are commonly known as gratuities is prohibited by 18 U.S.C.
§ 201(c). That subsection prohibits that same public official from
accepting the same thing of value, if he does so "for or because of" any
official act, and prohibits anyone from giving any such thing to him for
such a reason.

This section includes the following information related to bribery (and
gratuity) investigations by TIGTA-Office of Investigations (OI):

-   [Authority](#Authority)

-   [Initiating Bribery Cases](#InitiatingBriberyCases)

-   [Initial Actions](#InitialActions)

-   [Actions Prior to Bribery Meeting](#PriorToBriberyMeeting)

-   [Bribery Meeting](#BriberyMeeting)

-   [Arrest Procedures](#ArrestProcedures)

-   [Post Bribery Meeting](#PostBriberyMeeting)

-   [Referral Procedures](#ReferralProcedures)

-   [Bribery Statutes](#BriberyStatutes)

-   [Reporting Procedures](#ReportingProcedures)

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

270.2 []{#Authority .anchor}[Authority.]{.underline}

TIGTA has specific jurisdiction to investigate bribery allegations
involving employees of the Internal Revenue Service (IRS), IRS Chief
Counsel, and the IRS Oversight Board. The authority of TIGTA is derived
from [RRA
98](http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=105_cong_public_laws&docid=f:publ206.105)
and the [IG
Act](http://uscode.house.gov/uscode-cgi/fastweb.exe?getdoc+uscview+t05t08+1160+25++('Inspec).
[Plain Talk About Ethics and Conduct (IRS Document
12011)](http://publish.no.irs.gov/DOCS/PDF/35691D03.PDF) and [Treasury
Order 115-01](http://www.ustreas.gov/regs/to115-01.htm) direct IRS
employees to report bribery attempts directly to TIGTA.

**Note:** When a bribe offer to an IRS employee occurs during a search
or arrest by IRS Criminal Investigation (CI), IRS CI will take
appropriate action and notify TIGTA of the event as soon as possible.
TIGTA will conduct the investigation in coordination with IRS CI. See
the [Memorandum of Understanding between IRS-Criminal Investigation (CI)
and TIGTA](../../../../../../../../I:/mous/ci08-10-00.pdf) for
investigative responsibilities regarding bribery.

270.3 []{#InitiatingBriberyCases .anchor}[Initiating Bribery
Cases.]{.underline}

When an employee reports a bribe overture to TIGTA, initiate a
Non-Employee Investigation in the Performance and Results Information
System (PARIS) using Profile "Bribery" and the appropriate violation
code.

If a bribe is solicited by an employee, investigate the allegation as an
Employee Investigation. The investigation should be initiated in PARIS
using Profile "Bribery" and the appropriate violation code.

270.4 []{#InitialActions .anchor}[Initial Actions.]{.underline}

Promptly interview the employee who reports the bribe offer or overture
and obtain the following information from the employee:

-   Information concerning the subject(s) offering the bribe

-   Brief general statement concerning the case or matter

-   Specific details of the bribe offer or bribe overture

-   Statements made by the employee

-   Other pertinent information

**Note:** S/A's should consider obtaining an affidavit from the
employee; however, some Assistant U.S. Attorneys (AUSA's) do not
advocate obtaining an affidavit from an employee reporting a bribe
overture. Determine the preference of the AUSA in your area. If the
decision is made to obtain an affidavit, S/A's will use the procedures
outlined in [Section
210.9](../../../../../../../../I:/chapter400-inv/400-210/chapter400-210.doc#AffidavitsStatements)
of this Chapter.

Establish an investigative work plan based on all initial information
provided and reviews of all available records.

In order to corroborate the employee's information and to preclude an
entrapment issue, re-establish monitored contact with the subject as
soon as practicable.

Obtain permission needed for electronic equipment using the procedures
outlined in [Section
170](../../../../../../../../I:/chapter400-inv/400-170/chapter400-170.doc)
of this Chapter. Arrange for the use of technical equipment and
necessary support personnel to operate the equipment.

270.4.1 [Contacts with Cooperating Employee.]{.underline} A bribery
investigation can be a stressful experience for a cooperating employee.
S/A's must provide support and attempt to alleviate fears or
apprehension that an employee may have concerning the investigation.
Empathize with the employee's work responsibilities and personal needs.

Encourage employee cooperation, as the investigation\'s success is
dependent upon the employee\'s participation. Be aware of and discuss
with the cooperating employee factors that may affect him/her during the
course of the investigation. S/A's should be prepared to address any
concerns that an employee may raise, e.g. that in some cases
participation in the investigation may cause the employee to:

-   Interrupt assigned work, causing lowered productivity

-   Temporarily withhold information concerning the bribery
    investigation from supervisors

-   Cope with peer pressure and rumors

-   Have concern for personal and family safety

-   Have concerns about doing something that may jeopardize the
    investigation

Advise the employee that he/she may be asked to:

-   Assume a role acting as a corrupt employee

-   Make consensually monitored telephone calls

-   Wear electronic equipment while conducting meetings with subject(s)

-   Work unusual duty hours

-   Testify for the government in criminal proceedings

Keep the employee advised of planned investigative and prosecutive
steps, and explain his/her role in these steps.

As appropriate, coordinate with the cooperating employee\'s management
to ensure cooperation and assistance with administrative matters
necessitated by the employee\'s participation in the investigation,
e.g., overtime, adjusted workdays, reduced case load.

Provide emergency telephone numbers to the employee so he/she may
contact the S/A outside normal duty hours.

270.4.2 [Entrapment Precautions.]{.underline} Entrapment is defined as
the act of a law enforcement officer (LEO), or a person acting under the
direction of, or in cooperation with, the LEO, to induce an individual
to commit a crime not contemplated by him/her, for the purpose of
criminal prosecution of the individual.

The subject must have the opportunity as well as the intent to commit a
crime.

  -------------------------- ------------------------- ------------------
  **If the LEO\...**         **And\...**               **Then\...**

  Implants original intent                             Entrapment
  in mind of subject                                   

  Gives subject opportunity  The subject already       No entrapment
  to commit crime            intended to commit crime  
  -------------------------- ------------------------- ------------------

Provide the cooperating employee examples of statements that do and do
not constitute entrapment. Rehearse hypothetical situations the employee
may encounter in meeting with the subject to help protect against
entrapment and prepare for situations that may occur.

270.4.3 [Coordinating with Other IRS Components.]{.underline} As
necessary, the Special Agent-in-Charge (SAC) will notify IRS functions
of any bribe offer that may directly affect their function's
responsibilities.

270.5 []{#PriorToBriberyMeeting .anchor}[Actions Prior to Bribery
Meeting.]{.underline}

Complete a briefing of the cooperating employee. The briefing process
ideally begins four or five days immediately preceding the bribery
meeting. The case S/A provides initial instructions and then completes
role-playing exercises to familiarize the cooperating employee with
situations likely to occur during the bribery meeting. Using specific
"what if" situations alleviates the cooperating employee's apprehension
and builds confidence. If possible, these role-playing exercises should
be conducted over a period of several days.

Coordinate checks of all technical investigative equipment with the
Technical Support Officer (TSO). If feasible, the case S/A should
schedule a meeting between the TSO and cooperating employee to discuss
proper attire and explain the equipment. Allow the cooperating employee
to wear and test the equipment during the briefing process.

Provide adequate personnel resources to ensure the **safety** of all
employees.

Prepare a written plan for the bribery meeting and ensure that each
participant is aware of the plan. A written plan is required.

Inventory the cooperating employee\'s personal belongings, including any
money in his/her possession. If the cooperating employee uses a vehicle
to travel to the bribery meeting, search the vehicle for any valuables
and inventory them. Keep the cooperating employee and the vehicle under
constant observation until the bribery meeting is concluded. Document
the inventories in the Chronological Case Worksheet (CCW) (Form OI
6501).

270.6 []{#BriberyMeeting .anchor}[Bribery Meeting.]{.underline}

Conduct the bribery meeting with the **safety** of the cooperating
employee and S/A's as the first priority.

270.7 []{#ArrestProcedures .anchor}[Arrest Procedures.]{.underline}

Arrests will be handled as outlined in [Section
140.4](../../../../../../../../I:/chapter400-inv/400-140/chapter400-140.doc#Arrests)
of this Chapter.

270.8 []{#PostBriberyMeeting .anchor}[Post Bribery Meeting.]{.underline}

After a meeting:

-   Keep the employee under continuous observation.

-   Inventory the cooperating employee\'s personal belongings and
    vehicle used (if applicable), and document all inventories on the
    CCW.

-   Recover and record the serial numbers of the bribe money.

-   Secure bribe money using evidence procedures outlined in [Section
    190.3](../../../../../../../../imds-temp/chapter400-inv/400-190/chapter400-190.doc#ObtainingSeizingEvidence)
    of this Chapter.

-   Dispose of bribe moneys as outlined in [Chapter 600, Management
    Services, Section
    50.11.8](../../../../../../../../imds-temp/chapter600-ms/600-50/600-50-11.doc#FM11_8)
    of the TIGTA Operations Manual. []{.mark}

De-brief the cooperating employee.

**Note:** Each contact with the employee is critical to the success of a
bribery investigation. Refer to training materials and obtain advice
based on the successful experience of senior S/A's and your management
prior to conducting any briefing or de-briefing of a cooperating
employee.

270.9 []{#ReferralProcedures .anchor}[Referral Procedures.]{.underline}

Contact an AUSA early in the investigation and advise him/her of the
investigative work plan.

# The case S/A should discuss with the AUSA the use of consensual electronic monitoring (audio or video) as an investigative technique. In situations which the AUSA determines that TIGTA's use of consensual monitoring is legal and appropriate, the S/A should prepare a Request for Authorization to Use Electronic Equipment And Consensual Monitoring (Form OI 5177). See [Section 170.7](../../../../../../../../I:/chapter400-inv/400-170/chapter400-170.doc#ConsensualNonTelMonitoring) of this Chapter. 

Refer criminal violations to an AUSA as described in [Section
250.13](../../../../../../../../I:/chapter400-inv/400-250/chapter400-250.doc#ReferringCasesCrimAction)
of this Chapter.

270.10 []{#BriberyStatutes .anchor}[Bribery Statutes.]{.underline}

Refer a bribe involving a thing of significant value under [18 U.S.C. §
201(b),](http://www4.law.cornell.edu/uscode/18/201.html) which is a
felony punishable by a fine or not more than 3 times the monetary
equivalent of the thing of value, whichever is greater, or imprisonment
for not more than 15 years, or both.

Refer a gratuity involving a thing of value under 18 U.S.C. §
201(c)(1)(A). This section carries only a fine or imprisonment for not
more than two (2) years, or both, and is a lesser included offense
within bribery.

Other statutes which may be applicable are [18 U.S.C. §
371](http://www4.law.cornell.edu/uscode/18/371.html) and [18 U.S.C. §
203](http://www4.law.cornell.edu/uscode/18/203.html).

270.11 []{#ReportingProcedures .anchor}[Reporting
Procedures.]{.underline}

Prepare Reports of Investigation (ROI's) in accordance with [Section
250.7](../../../../../../../../I:/chapter400-inv/400-250/chapter400-250.doc#ROI)
of this Chapter.