**CHAPTER 400 - INVESTIGATIONS**

**(400)-80** **[Office of Investigations Performance and Results
Information System]{.underline}**

80.1 [Overview.]{.underline}

The TIGTA-Office of Investigations (OI) portion of TIGTA's Performance
and Results Information System (PARIS) is a management information
system that, among other things, provides TIGTA the ability to manage
and account for the thousands of complaints received, investigations
initiated, and leads developed from Local Investigative Initiatives
(LII) and National Investigative Initiatives (NII). It consists of three
major elements; the Complaints Screen, the Investigations Screen, and
the Leads Screen.

This section of the TIGTA Operations Manual provides for general
instruction on the data to be captured in PARIS. It is not meant to
address other substantive policy issues that are more appropriately
addressed elsewhere in the TIGTA Operations Manual. This section
includes the following information related to PARIS:

-   [Responsibilities](#Responsibilities)

-   [Case Numbering and Information Retrieval
    Systems](#CaseNumberingInfoRetrievalSystems)

-   [PARIS Complaints Screen Data
    Elements](#PARISComplaintScreenDataElements)

-   [PARIS Investigations Screen Data
    Elements](#PARISInvScreenDataElements)

-   [PARIS Leads Screen Data Elements](#PARISLeadsScreenDataElements)

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

80.2 []{#Responsibilities .anchor}[Responsibilities.]{.underline}
Information contained in PARIS is critical to OI's mission. The
following are several purposes for which this information is:

-   Managing of case inventory;

-   Formulating and justifying OI's annual budget request;

-   Determining resource needs for the various OI components;

-   Providing statistical data used in Semiannual Reports to the
    Congress, trend analyses, and testimony given by the Inspector
    General (IG); and

-   Responding to requests for information from entities such as the
    Secretary of the Treasury, the Commissioner of Internal Revenue, the
    Government Accountability Office (GAO), the Office of Management and
    Budget (OMB), and Congress.

In order to ensure that information contained in PARIS is valid, it is
imperative that all data is entered to PARIS in an accurate, complete
and timely manner.

80.2.1 [PARIS Complaint Screen.]{.underline} The purpose of the PARIS
Complaints Screen is to properly document, account for, and track all
complaints referred to TIGTA from external sources. Information
developed from internal initiatives, such as Strategic Enforcement
Division's (SED) unauthorized access (UNAX) detection efforts, Office of
Audit (OA) referrals, System Intrusion Network Attack Response Team
(SINART) detection, integrity projects, or spin-off cases relating to
multi-subject investigations are not to be documented in the PARIS
Complaint Screen, as these are not \"complaints\" received by TIGTA.

The recipient of the complaint, whether it is a special agent (SA) or
Hotline Operator taking the complaint, is **responsible** for
**entering** all relevant data in an accurate, complete and timely
manner, and he/she will forward the complaint to his/her Assistant
Special Agent-in-Charge (ASAC) for review and appropriate disposition.

The ASAC is **responsible** for reviewing the complaint and
**validating** the completeness and accuracy of data entered into the
Complaint Screen relating to the complaint. Additionally, the ASAC is
responsible for determining the appropriate disposition of the
complaint.

The Special Agent-in-Charge (SAC) will establish procedures whereby
he/she can periodically monitor data entered to the Complaint Screen by
personnel in his/her respective Division. The SAC is **accountable** for
the accuracy, completeness, and timeliness of all data entered into the
Complaint Screen by personnel in his/her respective Division.

80.2.2 [PARIS Investigations Screen.]{.underline} The purpose of the
PARIS Investigations Screen is to properly document, account for, and
track all investigations, including their results, initiated by TIGTA.

The SA assigned an investigation is **responsible** for **entering** all
relevant data in an accurate, complete and timely manner. The SA will
forward the investigation to his/her ASAC for review and appropriate
disposition.

The ASAC is **responsible** for **reviewing** the investigation and
**validating** the completeness and accuracy of data entered into the
Investigations Screen relative to that investigation. The ASAC is
responsible for **approving** the case in PARIS.

The SAC will establish procedures whereby they can periodically monitor
data entered into the Investigations Screen by personnel in their
respective Division. The SAC is **accountable** for the accuracy,
completeness, and timeliness of all data entered into the Investigations
Screen by SAs in their respective Division.

80.2.3 [PARIS Leads Screen.]{.underline} The purpose of the PARIS Leads
Screen is to properly document, account for, and track all leads
developed from proactive integrity initiatives.

SED staff and field agents who develop leads on open LII and NII
investigations are **responsible** for **entering** all relevant data in
an accurate, complete and timely manner. SED staff will refer or close
the lead as appropriate. Field agents will forward the lead to his/her
ASAC for appropriate disposition.

The ASAC is **responsible** for reviewing the lead and **validating**
the completeness and accuracy of data entered into the Leads Screen.
Additionally, the ASAC is responsible for **determining** the
appropriate disposition of the lead.

The SAC will establish procedures whereby he/she can periodically
monitor data entered to the Leads Screen by personnel in his/her
respective Division. The SAC is **accountable** for the accuracy,
completeness, and timeliness of all data entered into the Leads Screen
by personnel in his/her respective Division.

80.3 []{#CaseNumberingInfoRetrievalSystems .anchor}[Case Numbering and
Information Retrieval Systems.]{.underline}

The case numbering system in PARIS is a uniform method of identifying,
controlling, and accounting for investigations, complaints, and leads
nationwide.

80.3.1 [Case Numbering.]{.underline} The case number is a series of 11
digits arranged as follows:

  ------------------------- ----------------------- ----------------------
  00                        0000                    0000

  Division                  Year/Month              Sequence
  ------------------------- ----------------------- ----------------------

The first 2 digits indicate the Division initiating the complaint,
investigation, or lead.

The 3^rd^ and 4^th^ digits of the series indicate the calendar year and
the 5^th^ and 6^th^ digits indicate the month of complaint,
investigation, or lead initiation.

The 7^th^ through 10^th^ digits indicate the sequence number of the
complaint, investigation, or lead in the order of initiation during the
particular month and year.

The 11^th^ digit is either a "C" for complaint, "I" for investigation,
or "L" for lead.

As an example, the number 64-0706‑0005-I indicates:

-   Investigation opened by Dallas Field Division in June 2007; and

-   Investigation was the 5^th^ investigation initiated that month.

80.4 []{#PARISComplaintScreenDataElements .anchor}[PARIS Complaints
Screen Data Elements.]{.underline}

The following are the data fields as grouped by subject matter in the
PARIS Complaints Screen, and a description of or other relevant
information relating to the specific data fields.

80.4.1 [Complaint Tracking.]{.underline} This section contains
information regarding initiation and assignment of the complaint.

80.4.1.1 [Complaint Number.]{.underline} A unique identifier consisting
of 2 digit Division office, 2 digit calendar year, 2 digit current month
and 4 digit sequential number for complaints opened in that month.

80.4.1.2 [Complaint Initiated Date.]{.underline} The date the complaint
was input to the database. This information is system generated and
cannot be input manually.

80.4.1.3 [Received Date.]{.underline} The date the complaint was
received in TIGTA.

80.4.1.4 [Originating Division.]{.underline} The Division which first
enters the complaint to the Complaint Screen. This information is system
generated and cannot be input manually.

80.4.1.5 [Prior IMIS Number.]{.underline} This number corresponds to the
IMIS (Investigations Management Information System) complaint from those
complaints that were originally downloaded from IMIS to PARIS in April,
2001.

80.4.1.6 [Employee ID#.]{.underline} The TIGTA Identification Number of
the person initially entering the complaint to the Complaint Screen.
This information is system generated and cannot be input manually.

80.4.1.7 [Last Name, First Name, MI.]{.underline} The name of the SA or
Hotline Operator initially entering the complaint to the Complaint
Screen. This information is system generated and cannot be input
manually.

80.4.1.8 [Group, POD.]{.underline} The group and POD to which the above
person was assigned when the complaint was entered to the Complaint
Screen. This information is system generated and cannot be input
manually.

80.4.2 [Complainant Section.]{.underline} This section contains
information regarding the source of the complaint and identifying
information regarding the original complainant.

80.4.2.1 [Source of Complaint.]{.underline} The person or entity
referring or forwarding the complaint to TIGTA. In many instances, this
will not be the same person or entity as the original complainant. For
example, a taxpayer may make a complaint to an IRS field manager, who in
turn refers it to the IRS Employee Conduct and Compliance Office (ECCO).
If ECCO then referred the complaint to TIGTA-OI, then ECCO would be the
source of complaint, not the original complainant, who is the taxpayer,
nor the field manager, who referred it to ECCO.

80.4.2.2 [Original Complainant.]{.underline} The name of the person
making the original complaint, whether it was to TIGTA, the IRS, or
other entity. This may not be the same as the source of complaint.

**Note:** If the original complainant is a TIGTA or IRS employee, the
"Search TIMIS" feature should be used to obtain complete, identifying
information regarding the complainant from this database. "TIMIS" refers
to the Treasury Integrated Management Information System.

80.4.2.3 [IRS Complaint Number.]{.underline} If the complaint is
received from the IRS, enter the IRS Complaint Number, if one is
provided. Complaints received from ECCO should have a number; those
received from other IRS functions may not.

80.4.2.4 [Complainant Interview Date.]{.underline} The date TIGTA
personnel interviewed the original complainant.

80.4.2.5 [How Complaint was Received.]{.underline} This documents the
method by which TIGTA received the complaint from the source. Check the
appropriate box:

-   Telephone

-   Written

-   E-mail

-   In-person

-   Other

80.4.2.6 [Original Complainant Personal Information.]{.underline} The
following fields contain personal or identifying information relating to
the original complainant.

-   SSN -- the Social Security Number of the original complainant\*

-   Date of Birth -- the date of birth of the original complainant\*

-   Last Name, First Name, MI -- the name of the original complainant\*

-   Title -- this block is to be filled out only if the identity of the
    original complainant is unknown. If the identity of the original
    complainant is unknown, the Title will read "Allegation:" followed
    by a phrase describing the nature of the complaint.

-   Address, City, State, Zip Code -- the address of the original
    complainant\*

-   Phone -- the phone number of the original complainant.

-   Pay Plan -- the pay plan of the original complainant, if an IRS or
    TIGTA employee\*

-   Series -- the job series of the original complainant, if an IRS or
    TIGTA employee\*

-   Grade -- the grade of the original complainant, if an IRS or TIGTA
    employee\*

-   Bargain Unit -- the bargaining unit status of the original
    complainant, if an IRS or TIGTA employee\*

-   Position -- the position of the original complainant, if an IRS or
    TIGTA employee\*

-   Org Level 1 -- the agency of the original complainant if an IRS or
    TIGTA employee\*

-   Org. Level 2 -- the operating Division/business unit, if an IRS
    employee; the agency if a TIGTA employee\*

-   Org. Level 3 -- the function if an IRS or TIGTA employee\*

-   Org. Level 4 -- the area/office if an IRS or TIGTA employee\*

-   Org. Level 5 -- the territory/branch if an IRS employee; the
    Division or branch if a TIGTA employee\*

-   Org. Level 6 -- the group/team if an IRS or TIGTA employee\*

-   Org. Level 7 -- the service center unit of an IRS employee\*

-   Org. Level 8 -- Reserved for future org. level assignment\*

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-   Post of duty -- the post of duty of the original complainant, if an
    IRS or TIGTA employee\*

\*Note: If the original complainant is an IRS or TIGTA employee, the
"Search TIMIS" function should be utilized to populate this data.

80.4.2.7 [Confidentiality Waived.]{.underline} Indicate whether the
original complainant explicitly waived confidentiality by selecting
"Yes" or "No." This applies only to IRS, TIGTA, or Treasury employees
who make a complaint to TIGTA. If unknown, enter "No." If the original
complainant field is any of the following codes, then the answer \"N/A\"
cannot be used in the confidentiality waived field: 1, 2, 3, 4, 5, 6, 7,
8, 20, 21, 22, and 35. If not applicable, such as original complainant
is anonymous, enter "N/A." Regardless of whether confidentiality is
waived or not, the full identity of the complainant, to the extent
known, is to be documented in the Complaint Screen, unless the
complainant is a confidential source (CS).

80.4.2.8 [Confidential Informant/Source Number.]{.underline} A unique
numerical identifier for the original complainant of the investigation
if the original complainant is a formal numbered CS. See [Section
150.5](../../../../../../../../I:/chapter400-inv/400-150/chapter400-150.doc#InformantsConfidentialSources)
for additional information. This number is assigned by the Operations
Division. If this data field is documented, no other identifying
information regarding the original complainant is to be documented in
the Complaint Screen.

80.4.2.9 [Has Complainant Been Provided Complaint Number
Section.]{.underline} When a complainant has provided TIGTA information
and the information is input in the Complaint Screen, TIGTA must provide
the complainant the related Complaint Number. This section is used to
document this information, as appropriate. If the complaint is bridged
to an investigation, this information will populate to the
Investigations Screen during the bridge.

80.4.3 [Subject Status Section.]{.underline} The Complaint Screen can
document multiple subjects that may be associated with each complaint.
This section documents, individually, the status or disposition of each
subject of the complaint.

80.4.3.1 [Status Date.]{.underline} The date of the current status of
the complaint.

80.4.3.2 [Status.]{.underline} The current status of the complaint.

80.4.3.3 [Division.]{.underline} The TIGTA Division the complaint is
assigned to.

80.4.3.4 [Group.]{.underline} The Group the complaint is assigned to for
evaluation.

80.4.3.5 [POD.]{.underline} The post of duty (POD) the complaint is
assigned to for evaluation.

80.4.3.6 [Employee ID#.]{.underline} This is the TIGTA indentification
(ID) number of the person to whom the complaint is currently assigned.

80.4.3.7 [Last Name, First Name, MI.]{.underline} This is the name of
the person to whom the complaint is currently assigned. It is system
generated from the Employee ID number.

80.4.3.8 [Complaint Status History.]{.underline} This is a chronological
listing of all changes in complaint status for the subject. This
information is system generated with each change in complaint status.

80.4.3.9 [Documentation to Follow.]{.underline} Enter "Yes" or "No" to
indicate whether hard copy documentation will be forwarded to receiving
Division.

80.4.4 [Subject Information.]{.underline} This section contains
identifying information regarding the subject of the complaint. If there
are multiple subjects, this information will be filled out for each
subject.

80.4.4.1 [Personal Information.]{.underline} The following fields
contain personal or identifying information relating to the subject of
the complaint. To ensure completeness and accuracy of data, the data
fields with an asterisk should be automatically downloaded from TIMIS to
the Complaint Screen if the subject is an IRS or TIGTA employee.

-   SSN -- the Social Security number of the subject\*

-   Date of Birth -- the date of birth of the subject\*

-   Sex -- male or female- of the subject\*

-   Last Name, First Name, MI -- the name of the subject\*

-   Title -- this block will be filled out only if the identity of the
    subject is unknown, and/or if the subject is identified as a
    corporate entity, etc. If the subject is not an individual, enter a
    descriptive title in the Title field. See [Section
    80.4.4.2](#TitleBlock) for additional instructions regarding
    documenting the Title block.

-   Address, City, State, Zip Code -- the address of the subject\*

-   Phone -- the phone number of the subject

-   Pay Plan -- the pay plan of the subject, if an IRS or TIGTA
    employee\*

-   Series -- the job series of the subject, if an IRS or TIGTA
    employee\*

-   Grade -- the pay grade of the subject, if an IRS or TIGTA employee\*

-   Bargain Unit -- bargaining unit status of the subject, if an IRS or
    TIGTA employee\*

-   Employment Status -- The current working status of the subject of
    the complaint, if an IRS employee, or description of the subject's
    relationship to the IRS if not an IRS employee. See [Section
    80.4.4.3](#EmploymentStatus) for additional information regarding
    Employment Status.

-   Enter on Duty Date -- if the subject is an IRS or TIGTA employee\*

-   Position -- the position of the subject, if an IRS or TIGTA
    employee\*

-   Org. Level 1 -- this field is the employing agency of the subject,
    if an IRS or TIGTA employee\*

-   Org. Level 2 -- this field is the employing operating
    Division/business unit if the subject is an IRS employee, or the
    employing agency, if a TIGTA employee.\*

-   Org. Level 3 -- this field is the employing function, if the subject
    is an IRS or TIGTA employee.\*

-   Org. Level 4 -- this field is the employing area/office, if the
    subject is an IRS or TIGTA employee\*

-   Org. Level 5 -- this field is the employing
    territory/branch/section, if the subject is an IRS or TIGTA
    employee\*

-   Org. Level 6 -- this field is the employing group/team of the
    subject, if an IRS or TIGTA employee\*

-   Org. Level 7 -- this field is the employing service center unit, if
    an IRS employee\*

-   Org. Level 8 -- this field is reserved for future org. level
    assignments\*

-   Post of duty -- the post of duty of the subject, if an IRS or TIGTA
    employee\*

80.4.4.2 []{#TitleBlock .anchor}[Title Block.]{.underline} If the
identity of the subject is unknown, the Title section will be filled out
as follows: "Complaint of:" followed by the name of the complainant. If
the identity of the subject is not known and the identity of the
complainant is also unknown, the title will read "Allegation:" followed
by a phrase describing the nature of the complaint. If the subject is a
corporate entity, enter name of company.

80.4.4.3 []{#EmploymentStatus .anchor}[Employment Status.]{.underline}
The Employment Status section should be documented in the Complaint
Screen or Investigation Screen based on the subject's relationship to
the IRS at the time the violation allegedly occurred. Once this has been
determined, the Employment Status should not be changed. As an example,
a permanent IRS employee commits a UNAX and resigns his/her position
during the investigation. The Employment Status would remain as
"Permanent," even though the employee resigned during the investigation
and at the close of the investigation was, in reality, a "former
employee."

The Employment Status field should be documented as follows:

-   Permanent -- use this status if the subject is a permanent full-time
    or permanent part-time IRS employee. If the subject is a TIGTA
    employee, use code 7 -- TIGTA Personnel, below.

-   Temporary/Seasonal -- use this status if the subject's employment is
    temporary or seasonal in nature.

-   Former Employee (Nexus) -- use this status if the subject was
    formerly an IRS or TIGTA employee and there is a nexus between the
    subject's employment and the alleged violation. Some examples are as
    follows:

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-   An IRS employee audited a corporation's tax return and then went to
    work for the corporation, representing the corporation before the
    IRS in connection with the return he/she audited.

-   An IRS employee was fired by the IRS and he/she later threatened or
    assaulted his/her supervisor who recommended the termination.

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-   Former Employee (No Nexus) -- use this status if the subject of the
    complaint was formerly an IRS or TIGTA employee, but there is no
    nexus between the subject's employment and the alleged violation. An
    example would be where a former employee, 10 years after leaving the
    IRS, threatened an IRS agent in the course of the IRS taking
    collection activity against the subject.

-   Non-Employee -- use this status if the subject has never been an
    employee of the IRS or TIGTA, and is not covered by one of the more
    specific non-employment status codes below.

-   Unknown (Non-employee) -- use this status if the subject is alleged
    or thought to be a non-IRS employee, but the identity of the subject
    has not been determined.

-   TIGTA Personnel -- use this status if the subject is a TIGTA
    employee.

-   Contractor -- use this status if the subject works for a company
    under contract to the IRS or TIGTA, or is a contract employee of the
    IRS or TIGTA.

-   State -- use this status if the subject is an employee of a state
    government.

-   Local -- use this status code if the subject is an employee of a
    county, city, or other local government entity.

-   Other Federal -- use this status if the subject is an employee of a
    Federal government agency other than the IRS, TIGTA, or IRS
    Oversight Board.

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-   CPA/Attorney/Enrolled Agent -- use this code if the subject is a
    certified public accountant (CPA), attorney or enrolled agent
    recognized by the IRS.

-   Unknown (Employee) -- use this status if the subject is alleged to
    be an IRS employee, but the identity of the subject has not been
    determined.

-   Lockbox Employee -- use this status if the subject is a lockbox
    employee of a bank or other financial institution receiving
    remittances on behalf of the IRS.

-   IRS Organization -- use this status if the complaint is made against
    the IRS in general. Usually this will be in connection with
    complaints made challenging the legality or constitutionality of the
    tax system.

-   Private Debt Collection Employee -- Use this status if the subject
    works for a company under contract to the IRS relative to the tax
    delinquency

-   Unenrolled Practitioner -- Use this status if the subject is a tax
    preparer, but not enrolled to practice before the IRS

80.4.4.4 [Violation Profile.]{.underline} Enter the primary violation
profile which best describes the subject matter of the complaint.
Additional violation profiles can be entered as applicable. These
profiles should be listed in order of seriousness, that being, the most
serious violation profiles should be listed first, with less serious
violation profiles listed last.

80.4.4.5 [Violation Code.]{.underline} Enter the violation code or codes
from within the violation profile(s) chosen, and which best describes
the subject matter of the complaint. These codes should be listed in
order of seriousness, that being, the most serious violation codes
should be listed first, with less serious violation codes listed last.

80.4.5 [Result.]{.underline} This section documents any actions taken as
a result of the complaint. In many instances, an investigation will be
initiated and as the investigation progresses, various information from
the Investigations Screen will automatically populate to the Complaints
Screen. In some instances, the complaint will be referred to the IRS for
"Action and Response" on a Complaint Referral Memorandum (Form OI 2070).
The IRS response for these complaints will also be documented in this
section; however, this will require manual input by the SA or Hotline
Operator.

80.4.5.1 [Investigation Case Number.]{.underline} This is the Case
Number of the investigation initiated as a result of the complaint on
this subject. This information will automatically populate from the
Investigations Screen when the investigation is initiated.

80.4.5.2 [Investigation Case Status.]{.underline} This is the status of
the investigation initiated as a result of the complaint on this
subject. This information will automatically populate from the
Investigations Screen as the status of the investigation changes.

80.4.5.3 [Case Category.]{.underline} This is the type of investigation
initiated as a result of the complaint on this subject. This information
will automatically populate from the Investigations Screen when the
investigation is initiated, and at any time the type of investigation
changes.

80.4.5.4 [Reason for No Investigation.]{.underline} If a decision is
made not to initiate an investigation on the subject, the reason an
investigation was not initiated will be documented in this data element.

80.4.5.5 [Criminal Status.]{.underline} The criminal status of the
investigation initiated as a result of the complaint on this subject.
This information automatically populates from the Investigations Screen.

80.4.5.6 [Criminal Status Date.]{.underline} The date of the criminal
status of the investigation initiated as a result of the complaint on
this subject. This information automatically populates from the
Investigations Screen.

80.4.5.7 [Administrative Status.]{.underline} The current status of the
referral for administrative adjudication of the complaint, or the
investigation that was initiated based on the complaint. If an
investigation was initiated, this information will automatically
populate from the Investigations Screen each time the status is updated.
If not, this information can be manually input.

80.4.5.8 [Administrative Status Date.]{.underline} The date referral
made to management (IRS or TIGTA) for administrative determination. If
an investigation was initiated, this information will automatically
populate from the Investigations Screen each time the status and status
date is updated. If not, this information can be manually input.

80.4.5.9 [Administrative Status History.]{.underline} This is a
chronological listing of all prior Administrative Status entries to the
Complaints Screen. This information is system generated and does not
allow manual input of data.

80.4.5.10 [Administrative Action.]{.underline} The action which was
taken by the IRS or TIGTA on the subject of:

-   An IRS inquiry that was based on a complaint referred by TIGTA for
    "Action and Response"; or

-   An investigation that was initiated based on a complaint.

If the subject resigned, the code for resignation and the resignation
date should be inputted.

80.4.5.11 [Days Suspended.]{.underline} The number of days management
proposed to suspend the IRS or TIGTA employee for misconduct. If an
investigation was initiated on the subject based on the complaint, this
information will automatically populate from the Investigations Screen.

80.4.5.12 [LMR Issue Code.]{.underline} The IRS issue code used by Labor
Management Relations (LMR) on which the administrative action was based.

80.4.6 [Complaint Narrative.]{.underline} Enter a text narrative
describing the nature of the complaint/allegations relating to this
particular subject. If the complainant did not waive confidentiality or
is a CS, do not identify the complainant by name in the Complaint
Narrative section. These individuals should be identified as "T-1" or
"CS," as appropriate in the Complaint Narrative section. Should the
complaint on this subject become an investigation on the subject, the
Complaint Narrative section will automatically populate to the Basis of
Investigation section in the Investigations Screen.

80.4.7 [Subject Alias.]{.underline} This section is used to document
other names that may be used, or have been used by the subject, or
business or other types of entities the subject is closely associated
with.

80.4.8 [Cross Index Information.]{.underline} This section is used to
document individuals and entities that are substantially involved in the
complaint subject, or any ensuing investigation. This would include
witnesses, co-conspirators, or other individuals mentioned in the
complaint or investigation if initiated that are substantially involved
in the matter or provides substantive information. Persons who merely
providing records, such as a records clerk at a police department, or
individuals forwarding or facilitating the flow of information to TIGTA,
such as an employee of ECCO, should not be cross-indexed to the
complaint or investigation. IRS witnesses and victims of the allegations
should all be cross-indexed to the subject of the complaint.

80.4.9 []{#AssociatedElectronicFiles .anchor}[Associated Electronic
Files (S6).]{.underline} This section is used to embed electronic
versions of documents (e.g., the Form OI 2028 M) or electronic media
(e.g., audio or videotapes) that are related to the subject.

Associated Electronic Files are files that are relevant to the complaint
or complaint subject, and subsequently embedded (associated) with the
respective complaint in PARIS.

Files that should be associated in this section of the PARIS Complaint
Screen include Complaint Referral Memoranda (Forms OI 2070 and 2070-A);
Memorandum of Interview or Activity (Form OI 2028-M); the written
complaint; and any documentation provided in support of the complaint,
to include the scanned document(s). These files can be associated in
Section S6 of the Complaint Screen for an individual subject or for
multiple subjects if the complaint concerning each subject is unique. If
the complaint regarding multiple subjects is the same, it can be
associated once into Section C4 of the complaint.

The written complaint and supporting documentation should be scanned
into Adobe as a PDF file. Any documentation scanned should not exceed 20
pages. Should the documentation exceed 20 pages, it should be attached
to the complaint or referred to the receiving Division in an off-line
process.

Other relevant files can also be associated into the PARIS Complaint
Screen in such formats as excel, power point, word, text, outlook with
an "msg" extension, pictures with a "jpg" extension, and small audio or
video recordings in a streaming or compressed format with an extension
of "mp3," "mpg," "wma," or "wmv." Audio or video files larger than 1 MB
should not be added to the Complaint Screen in PARIS.

The documentation associated in the Complaint Screen in PARIS is
considered original documentation. Only the agent or employee assigned
to the complaint in the PARIS Complaint Screen has the ability to add,
edit, or delete the documentation after it has been associated with the
complaint in PARIS. All PARIS users in OI have the ability to read and
print the associated electronic files located in the PARIS Complaint
Screen, with the exception of files associated with complaints involving
TIGTA personnel, which retain their security processes. Should any
associated electronic file be deleted from the PARIS Complaint Screen,
it cannot be retrieved.

See Chapter 14, [Associated Electronic Files in the Complaint
Screen]{.underline}, of the PARIS Users Guide, for instructions on
associating electronic files; or click the "How to Associate Files" icon
located in Sections S6 or C4 of the PARIS Complaint Screen for
additional instructions.

80.4.10 [Remarks.]{.underline} This section is used to document
miscellaneous, discretionary information relating to the complaint, such
as information pertaining to the complaint process.

80.4.11 [Associated Electronic Files (C4).]{.underline} This section is
used to embed electronic versions of documents or electronic media
(e.g., audio or videotapes) that are related to the complaint in
general. If the complaint regarding multiple subjects is the same, it
can be associated once into Section C4 of the complaint. See [Section
80.4.9](#AssociatedElectronicFiles) regarding the process for
associating electronic files.

80.5 []{#PARISInvScreenDataElements .anchor}[PARIS Investigations Screen
Data Elements.]{.underline}

The following are the data fields as grouped by section in the PARIS
Investigations Screen, and a description of other relevant information
relating to the specific data fields.

80.5.1 [Case Tracking.]{.underline} This section contains information
regarding the status and geographical location of investigations.

80.5.1.1 [Pending Case Status.]{.underline} This field documents the
pending case status as it proceeds through the Report of Investigation
(ROI) review, referral and closure process.

80.5.1.2 [Status History.]{.underline} This history box contains a
chronological listing and date of all prior changes in case statuses.
This information is system generated.

80.5.1.3 [Judicial District.]{.underline} The Federal judicial district
in which the investigation is being conducted. If more than one judicial
district is involved, list the one that would have prosecutive
jurisdiction. This field must be completed, even in purely
administrative cases.

80.5.1.4 [Geographical Area.]{.underline} A TIGTA defined geographical
area, unique to each Division, where the majority of the investigation
is conducted.

80.5.1.5 [Work State.]{.underline} The State where the majority of the
investigation is conducted.

80.5.1.6 [Former Investigation Management Information System (IMIS)
Number.]{.underline} The number of the investigation that was previously
input into IMIS. This number is no longer used and is displayed for
query purposes only.

80.5.2 [Source/Complainant Section.]{.underline} This section is used to
document identifying and other information relating to the source and/or
original complainant of the allegation on which the investigation is
based. If this investigation is based on a complaint, then this data,
except for the complainant interview date, will automatically populate
from the Complaint Screen to the Investigations Screen.

80.5.2.1 [Source of Complaint.]{.underline} The person or entity
referring or forwarding the complaint to TIGTA. This may or may not be
the same person as the original complainant. For example, a taxpayer may
make a complaint to an IRS field manager, who in turn refers it to ECCO.
If ECCO then refers the complaint to TIGTA, ECCO would be the source of
complaint, not the original complainant, who is the taxpayer, nor the
field manager, who referred it to ECCO.

80.5.2.2 [Original Complainant.]{.underline} The name of the person
making the original complaint, whether it was to TIGTA, the IRS, or
another entity. The following fields pertain to the original
complainant: Complainant Interview Date; SSN; Date of Birth; Last Name,
First Name, Address; and all other identifying fields such as Position,
and Org. Levels, and Confidentiality Waived.

**Note:** If the original complainant is a TIGTA or IRS employee, the
"Search TIMIS", feature should be used to obtain complete, identifying
information regarding the complainant from this database.

80.5.2.3 [Complainant Interview Date.]{.underline} The date TIGTA
personnel interviewed the original complainant.

80.5.2.4 [Original Complainant Personal Information.]{.underline} The
following fields contain personal or identifying information relating to
the original complainant. To ensure completeness and accuracy of data,
the data fields with an asterisk should be automatically downloaded from
TIMIS to the Complaint Screen if the original complainant is an IRS or
TIGTA employee. If the investigation was bridged from a complaint, this
information will automatically populate during the bridge.

-   SSN -- the Social Security Number of the original complainant\*

-   Date of Birth -- the date of birth of the original complainant\*

-   Last Name, First Name, MI -- the name of the original complainant\*

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-   Title -- this block is to be filled out only if the identity of the
    original complainant is unknown. If the identity of the complainant
    is not known, the Title will read "Allegation:" followed by a phrase
    describing the nature of the complaint.

-   Address, City, State, Zip Code -- the address of the original
    complainant\*

-   Phone -- the phone number of the original complainant

-   Pay Plan -- the pay plan of the original complainant, if an IRS or
    TIGTA employee\*

-   Series -- the job series of the original complainant, if an IRS or
    TIGTA employee\*

-   Grade -- the grade of the original complainant, if an IRS or TIGTA
    employee\*

-   Bargain Unit -- the bargaining unit status of the original
    complainant, if an IRS or TIGTA employee\*

-   Position -- the position of the original complainant, if an IRS or
    TIGTA employee\*

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-   Org Level 1 -- the agency of the original complainant, if an IRS or
    TIGTA employee\*

-   Org. Level 2 -- the operating Division/business unit of the original
    complainant, if an IRS employee; the agency if a TIGTA employee\*

-   Org. Level 3 -- the function of the original complainant, if an IRS
    or TIGTA employee\*

-   Org. Level 4 -- the area/office of the original complainant, if an
    IRS or TIGTA employee\*

-   Org. Level 5 -- the territory/branch of the original complainant, if
    an IRS employee; the Division or branch if a TIGTA employee\*

-   Org. Level 6 -- the group/team of the original complainant, if an
    IRS or TIGTA employee\*

-   Org. Level 7 -- the service center unit of the original complainant,
    if an IRS employee\*

-   Org. Level 8 -- Reserved for future org. level assignment\*

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-   Post of duty -- the post of duty of the original complainant, if an
    IRS or TIGTA employee

80.5.2.5 [Confidentiality Waived.]{.underline} Indicate whether the
original complainant explicitly waived confidentiality by selecting
"Yes" or "No." This applies only to IRS, TIGTA, or other Treasury
employees who make a complaint to TIGTA. If unknown, enter "No." If the
Original Complainant field is any of the following codes, then the
answer \"N/A\" cannot be used in the Confidentiality Waived field: 1, 2,
3, 4, 5, 6, 7, 8, 20, 21, 22, 35. If not applicable, such as original
complainant is anonymous, enter "N/A." Regardless of whether
confidentiality is waived or not, the full identity of the complainant,
to the extent known, must be documented in the Complaint Screen, unless
the complainant is a CS.

80.5.2.6 [Confidential Informant/Source Number.]{.underline} A unique
numerical identifier for the original complainant of the investigation
if the original complainant is a formal numbered CS. This number is
assigned by the Operations Division. See [Section
150.5](../../../../../../../../I:/chapter400-inv/400-150/chapter400-150.doc#InformantsConfidentialSources)
for additional information. If this data field is documented, no other
identifying information regarding the original complainant is to be
documented in the Complaint Screen.

80.5.2.7 [Has Complainant Been Provided Complaint Number
Section.]{.underline} When a complainant has provided TIGTA information
and the information is input in the Complaint Screen, TIGTA must provide
the complainant the related Complaint Number. This section is used to
document this information, as appropriate. If the investigation was
bridged from a complaint, this information will populate to the
Investigations Screen during the bridge. If not available at the time of
the bridge, data input will be required prior to referring or closing
the investigation. Otherwise, an investigation initiated as a result of
an internal initiative will not require data in this field.

80.5.3 [Case Information Section.]{.underline} This section documents
the initiation and assignment of an investigation.

80.5.3.1 [Assigned to Special Agent.]{.underline} The system inputs the
SA\'s name that is:

-   Logged into the system; or

-   Whose name the complaint subject was assigned if the case was
    bridged from the complaint.

The ASAC has the capability of reassigning the investigation to another
SA. The following information will be system generated:

-   Last Name, First Name, MI -- The name of the SA assigned the
    investigation;

-   Employee ID# -- the TIGTA identification number of the SA to whom
    the case is assigned; and

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-   Division, Group, POD -- The Division, Group and POD to which the
    above person is assigned.

80.5.3.2 [Reassign Date.]{.underline} The date the investigation is
reassigned to another SA.

80.5.3.3 [Assignment History.]{.underline} A chronological history and
dates of all SAs to whom the case was assigned. Information in this
block is system generated.

80.5.3.4 [Initial Case Review & Approval Date.]{.underline} The date the
ASAC or SAC reviews the complaint or other information on which the
investigation is based.

80.5.3.5 [Allegation Received Date.]{.underline} The date the complaint
containing the allegation on which the investigation is based was
received by TIGTA. However, complaints involving Section 1203 of the
[Restructuring and Reform Act of
1998](http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=105_cong_public_laws&docid=f:publ206.105)
(RRA 98) allegations that are forwarded to the IRS for an initial
inquiry will contain "Allegation Received Date" reflecting the date the
complaint is returned from the IRS with the results of the IRS' initial
inquiry.

When the case is developed from internal initiatives, such as SED's UNAX
detection efforts, OA referrals, SINART detection, integrity projects,
or spin-off cases relating to multi-subject investigations, this date
will be the date that sufficient information was obtained to warrant
initiating the instant investigation.

80.5.3.6 [Initiation Date.]{.underline} The date the investigation is
initiated. This is a system- generated date.

80.5.3.7 [Case Category.]{.underline} The type of investigation being
initiated as a result of the complaint on the subject or as a project
case such as LII or NII, a spin-off from another investigation, or an
investigative initiative. There are five case categories:

-   **Employee Investigation** -- An employee investigation is initiated
    if:

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-   The subject is identified as being an IRS employee, Chief Counsel
    employee, or member of the IRS Oversight Board at the time the
    alleged violation was committed; or

-   The identity of the subject is unknown, but based on the best
    information available, is believed to be an IRS employee at the time
    the violation was committed; or

-   The subject was formerly an IRS employee and there is a nexus
    between the subject's employment and the alleged violation.

> **Note:** The employment status of the subject at the time the case is
> initiated is not relevant -- only what his status was at the time the
> violation was alleged to have been committed.

-   **Non-Employee Investigation** -- A non-employee investigation is
    initiated if:

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-   The subject is identified as a non-employee and was not an employee
    of the IRS at the time the alleged violation was committed; or

-   The identity of the subject is unknown, but based on the best
    information available, is not believed to have been an IRS employee
    at the time the violation was committed.

> **Note:** The employment status of the subject at the time the case is
> initiated is not relevant -- only what his status was at the time the
> violation was alleged to have been committed.

-   **Local Investigative Initiative (LII)** -- A proactive initiative
    developed, initiated, and coordinated at the local (Division or
    Group) level.

-   **National Investigative Initiative (NII)** -- A proactive
    initiative developed and initiated at the national level, or
    previously developed at the Division level and subsequently pursued
    nationally.

-   **TIGTA Personnel** -- An investigation initiated on a TIGTA
    employee.

80.5.3.8 [Conversion Date.]{.underline} Date investigation is converted
from one Case Category to another. This date is system-generated when
the case category is changed.

80.5.3.9 [ROI Status.]{.underline} These are command buttons used to
forward and track ROIs through review and referral or closing process.

80.5.4 [Subject Information.]{.underline} This section contains
identifying information regarding the subject of the investigation.

80.5.4.1 [Subject Personal Information.]{.underline} The following
fields contain personal or identifying information relating to the
subject of the investigation. These data fields will automatically
populate from the Complaint Screen if the investigation is based on a
complaint. If the investigation is a spin-off from an investigative
initiative or other investigation, the data fields with an asterisk can
be automatically downloaded from TIMIS to the Screen if the subject is
an IRS or TIGTA employee.

-   SSN -- the Social Security Number of the subject\*

-   Date of Birth -- the date of birth of the subject\*

-   Sex -- male or female- of the subject\*

-   Last Name, First Name, MI -- the name of the subject\*

-   Title -- this block will be filled out only if the identity of the
    subject is unknown, and/or if the subject is identified as a
    corporate entity, etc. If the subject is not an individual, enter a
    descriptive title in the Title field. See [Section
    80.4.4.2](#TitleBlock) for additional instructions regarding
    documenting the Title block, as they apply to investigations as well
    as complaints.

-   Address, City, State, Zip Code -- the address of the subject\*

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-   Phone -- the phone number of the subject

-   Pay Plan -- the pay plan of the subject, if an IRS or TIGTA
    employee\*

-   Series -- the job series of the subject, if an IRS or TIGTA
    employee\*

-   Grade -- the pay grade of the subject, if an IRS or TIGTA employee\*

-   Employment Status -- the current working status of the subject of
    the investigation, if an IRS employee, or description of the
    subject's relationship to the IRS if not an IRS employee. See
    [Section 80.4.4.3](#EmploymentStatus) for additional information
    regarding Employment Status, as these instructions apply to
    investigations as well as complaints.

-   Enter on Duty Date -- if the subject is an IRS or TIGTA employee\*.

-   Bargain Unit Status -- bargaining unit status of the subject, if an
    IRS or TIGTA employee\*

-   Position -- the position of the subject, if an IRS or TIGTA
    employee\*

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-   Org. Level 1 -- this field is the employing agency of the subject,
    if an IRS or TIGTA employee\*

-   Org. Level 2 -- this field is the employing operating
    Division/business unit, if the subject is an IRS employee, or the
    employing agency if a TIGTA employee\*

-   Org. Level 3 -- this field is the employing function, if the subject
    is an IRS or TIGTA employee\*

-   Org. Level 4 -- this field is the employing area/office, if the
    subject is an IRS or TIGTA employee\*

-   Org. Level 5 -- this field is the employing
    territory/branch/section, if the subject is an IRS or TIGTA
    employee\*

-   Org. Level 6 -- this field is the employing group/team of the
    subject, if an IRS or TIGTA employee\*

-   Org. Level 7 -- this field is the employing service center unit, if
    an IRS employee\*

-   Org. Level 8 -- this field is reserved for future org. level
    assignments.\*

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-   Post of duty -- the post of duty of the subject, if an IRS or TIGTA
    employee\*

80.5.5 [Violations Section.]{.underline} This section documents the
general nature of the allegation, violation profile, and the specific
violations allegedly committed by the subject.

80.5.5.1 [Violation Profile.]{.underline} There are eight different
violation profiles which describe the general nature of the allegation.
Multiple violation profiles may be documented for each investigation.
However, if there are multiple violation profiles, the one that best
describes the main thrust of the investigation should be listed as the
primary profile. The violation profiles are as follows:

80.5.5.2 [Assault/Threat/Interference.]{.underline} This violation
profile is used to document any allegation involving:

-   Assaults or threats against IRS employees, or in some instances,
    their families;

-   Non-violent interference with the administration of tax laws;

-   Anti-government or terrorist activities;

-   Intelligence gathering initiatives; or

-   Workplace violence.

80.5.5.3 [Bribery.]{.underline} This violation profile is used to
document any allegation involving:

-   Soliciting, accepting bribe or gratuity;

-   Offering, paying bribe or gratuity; or

-   Extortion by IRS employees for financial gain.

80.5.5.4 [UNAX/Disclosure.]{.underline} This violation profile is used
to document any allegation involving:

-   Unauthorized access to tax return or non-tax return information, or
    attempt to make unauthorized access; or

-   Unauthorized disclosure of tax return or non-tax return information.

80.5.5.5 [Financial Fraud.]{.underline} This violation profile is used
to document any allegation involving:

-   Thefts;

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-   Embezzlement;

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-   Refund schemes; or

-   Other financial crimes.

80.5.5.6 [Other Criminal.]{.underline} This violation profile is used to
document a variety of criminal misconduct not covered by one of the
other violation profiles, such as:

-   False statements;

-   Conspiracy;

-   SINART; or

-   Identity theft.

80.5.5.7 [Illicit Drugs.]{.underline} This violation profile is used to
document criminal misconduct related to the sale or possession of
illicit drugs.

80.5.5.8 [Taxpayer Abuse/Misuse of Authority.]{.underline} This
violation profile is used to document allegations involving IRS employee
conduct prohibited by the RRA 98 and the IG Act. There are no violations
that apply to non-employees in this profile except for Violation 751--
Executive Branch Request to Conduct or Terminate Audit or Investigation,
which can be used in Employee or Non-Employee investigations. Violations
in this profile include:

-   RRA 98 Section 1203 violations.

-   RRA 98 Fair Debt Collection Practices, which are to be used when the
    alleged actions of the IRS employee occurred while actually
    performing tax collection activities. They do not apply to tax
    assessment or criminal investigation activities.

-   IG Act relating to Whistleblower Protection.

-   Other types of activities that constitute misuse of authority.

**Note:** The RRA 98 requires TIGTA to submit reports concerning Section
1203 violations and Fair Debt Collection Practices to Congress.
Therefore, SACs should be particularly vigilant that all Violation Codes
entered into PARIS relating to these allegations are entered timely and
properly.

80.5.5.9 [Non-Criminal.]{.underline} This violation profile is used to
document allegations of a variety of administrative type violations by
IRS employees.

80.5.5.10 [Violation Code.]{.underline} Under each violation profile,
there are very specific Violation Codes that relate to the profile.
Enter the Violation Code(s) which best describes the subject matter of
the investigation. These codes should be listed in order of seriousness,
in that the most serious violations should be listed first, with the
least serious violation listed last.

80.5.5.11 [Violation Result.]{.underline} At the close of the
investigation, the ASAC will document the investigative results of each
violation code listed. These are as follows:

-   Substantiated -- if the evidence developed relating to the specific
    violation tends to support the allegation, then this code should be
    selected.

-   Disproved -- if the evidence developed relating to the specific
    violation proves that the subject did not commit or could not have
    committed the alleged misconduct, then this code should be selected.

-   Unresolved -- if there is conflicting evidence, or insufficient
    evidence to make a determination that the allegation was either
    substantiated or disproved, then this code should be selected.

80.5.5.12 [Number of Victims and Number of Occurrences.]{.underline} At
the conclusion of the investigation, the SA will document the number of
victims identified for each violation substantiated and also the number
of occurrences of the violation identified.

80.5.6 [Administrative/Civil Status.]{.underline} This section documents
any actions taken as a result of the investigation.

80.5.6.1 [Administrative Status.]{.underline} The status of an
investigation, which includes investigations that have been referred to
the IRS or TIGTA for action and response, or referred for information
only to the IRS, pending a criminal action or disclosure opinion, or not
referred to any entity.

80.5.6.2 [Administrative Status Date.]{.underline} The date the referral
is made to management (IRS or TIGTA) for administrative determination or
for information only. All administrative status codes require a date in
this field unless the administrative status is No Referral Made.

80.5.6.3 [ROI Submitted To.]{.underline} The office to which the ROI was
referred for action.

80.5.6.4 [Administrative Status History.]{.underline} This is a
chronological listing of all prior Administrative Status entries. This
information is system generated and does not allow manual input of data.

80.5.6.5 [Administrative Action.]{.underline} The action which was taken
by the IRS or TIGTA on the subject of an investigation. Also, this could
be the resignation of the IRS or TIGTA employee.

80.5.6.6 [Administrative Action Date.]{.underline} The date the
administrative action is effective.

80.5.6.7 [Days Suspended.]{.underline} The number of days management
proposed to suspend the employee for misconduct.

80.5.6.8 [LMR Issue Code.]{.underline} The IRS issue code used by Labor
Management Relations on which the administrative action was based.

80.5.6.9 [Referred for Civil Proceedings and Date.]{.underline} Check
"Yes" and type in the date if the results of the investigation were
referred to the U.S. Department of Justice (DOJ) for consideration for
Federal civil proceedings. Check "Yes" if referral is made to TIGTA for
Cease and Desist order; or if referral is made to a CPA/Attorney State
licensing authority.

80.5.6.10 [Accepted for Civil Proceedings and Date.]{.underline} Check
"Yes" and type in the date if DOJ takes an affirmative civil action in
Federal civil court. Check "Yes" if TIGTA Cease and Desist order is
issued; or if CPA/Attorney licensing authority takes an action against
the CPA or Attorney based on the TIGTA investigation referral.

80.5.6.11 [Referred Pursuant to PFCRA and Date.]{.underline} Check "Yes"
and type in the date if the results of the investigation were referred
to Department of the Treasury for consideration under the provisions of
the Program Fraud Civil Remedies Act (PFCRA). This is not a civil
proceeding, but an administrative proceeding carried out before an
Administrative Law Judge.

80.5.6.12 [Accepted for PFCRA Determination and Date.]{.underline}
Department of the Treasury decision to pursue pursuant to provisions of
PFCRA and date of decision.

80.5.7 [Criminal Status and Criminal Status Date.]{.underline} These
sections are used to document status of investigations referred for
criminal prosecutive determinations and the dates of these
determinations. This section also includes referral to IRS Criminal
Investigation Division (CID), TIGTA Counsel, and IRS CI Declinations.

80.5.7.1 [AUSA -- Accepted.]{.underline} This status is used to document
DOJ acceptance of the case for criminal prosecution, only after the
first legal action has occurred (e.g., arrest, indictment, information
filed, etc.).

80.5.7.2 []{#AUSADeclined .anchor}[AUSA -- Declined.]{.underline} This
status is used to document DOJ declination of a **formal referral** for
prosecution. A formal referral is the presentation of facts to an AUSA
for a prosecutive or legal opinion. The SA makes a formal referral in
person, by telephone or by mail. See [Section
250.13.5](../../../../../../../../I:/chapter400-inv/400-250/chapter400-250.doc#FormalReferral)
for additional information related to formal referrals.

It is not to be used where a case is referred informally or
"hypothetically" to see if the AUSA would have an interest in
prosecuting the case if the allegations were substantiated. Where a case
is referred informally or "hypothetically," Criminal Status 9 -- No
Referral Made, will be documented in this data field.

80.5.7.3 [State/Local Accepted.]{.underline} Used to document State or
local acceptance of case for prosecution. Before a case can be referred
and accepted for State or local prosecution, it must first have been
referred to DOJ and declined. It must then be processed and cleared for
referral by TIGTA Counsel (Disclosure). After a State or local legal
action has occurred (e.g., arrest, indictment, information filed), then
the State/Local Criminal Status should be input.

80.5.7.4 [State/Local Declined.]{.underline} This status is used to
document State or local declination of a **formal referral** for
prosecution. See [Section 80.5.7.2](#AUSADeclined) for definition of a
**formal referral**.

Before a case can be referred for State or local prosecution, it must
first have been referred to DOJ and declined, and it must have been
processed and cleared for referral by TIGTA Counsel (Disclosure).

80.5.7.5 [Pending Disclosure/Counsel Opinion.]{.underline} This status
is used to document cases forwarded to TIGTA Counsel for any legal
opinion that may be warranted or for clearance to refer for State or
local prosecution.

80.5.7.6 [Pending Prosecutive Determination.]{.underline} This status is
used to document cases that have been formally referred to DOJ or
State/local prosecutor and a determination is pending.

80.5.7.7 [No Referral Made.]{.underline} The investigation was not
referred for a prosecutive determination. Instances where DOJ was
contacted and an informal or "hypothetical" referral was made, with no
subsequent formal referral being made, will be documented using this
status.

80.5.7.8 [Referral Pending to IRS CID -- Tax Case.]{.underline} This
status is used to document referral to IRS CID for a determination to
forward to DOJ Tax for prosecution of investigations that involve tax
issues. Where IRS CID determines the case will be forwarded to DOJ Tax,
Status 8 -- Pending Prosecutive Determination will be entered to
document referral to DOJ Tax. If DOJ Tax accepts the case for
prosecution, DOJ Tax will forward the case to the local AUSA.

80.5.7.9 [IRS CID Declined Prosecution -- Tax Cases.]{.underline} This
status is used to document IRS CID declination to forward to DOJ Tax for
prosecution relating to tax issue.

80.5.7.10 [Criminal Status History.]{.underline} This is a chronological
listing of all prior criminal statuses documented in PARIS. Information
in this block is system generated.

80.5.8 [Legal Action Section.]{.underline} This section is used to
document legal actions on the subject of the investigation.

80.5.8.1 [Legal Actions.]{.underline} This data field is used to
document all criminal legal actions occurring as a result of the
investigation.

80.5.8.2 [Civil Action and Civil Action Date.]{.underline} This is used
to document results of civil action and date of results.

80.5.8.3 [Appeal.]{.underline} There are several data fields in this
section used to document criminal cases that have been appealed.

80.5.8.4 [Fugitive.]{.underline} This is used to indicate if the subject
is a fugitive.

80.5.9 [Statute and Sentencing.]{.underline} This section is used to
document criminal statutes allegedly violated and the conviction
sentencing information. There are potentially three instances in which
this section will need to be updated:

-   At the initiation of the investigation when federal criminal
    statutes allegedly violated are documented;

-   When legal actions such as arrest or indictment occur; and

-   Upon final court disposition (i.e., conviction, plea).

80.5.9.1 [Initiation Statutes.]{.underline} Generally, at least one
criminal statute will be listed and associated with each of the criminal
violations listed in the Violations section. The statutes listed must be
Federal, as there must be a predicate Federal criminal offense coming
under TIGTA jurisdiction for OI to have authority to investigate. The
only instance when initiation statutes will not be included in the case
is when the case does not involve a criminal action.

80.5.9.2 [Legal Action Statutes.]{.underline} List the criminal statute
and number of counts charged on which any legal action is based. These
may be either Federal or State criminal statutes.

80.5.9.3 [Conviction Statutes.]{.underline} List the criminal statutes
on which any conviction in court is based. Also list the number of
counts based upon the conviction and sentencing data. If an alternative
sentence is imposed it must be explained in the Remarks section.
Alternative sentence could include Home/Electronic Confinement, Half-Way
House, Pre-Trial Diversion, etc.

The sentencing information must be entered in conjunction with the
conviction statute(s) (e.g., term of the court ordered sentence and
whether a monetary sentence was imposed). If a monetary sentence was
imposed, entries must be made in the Financial section of PARIS.
Sentence date must be entered if there is a conviction statute included
in PARIS.

80.5.10 [Financial Section.]{.underline} Financial accomplishments are
documented in this section. As much of this information is contained in
the semi-annual report to Congress, it is important that this
information be documented in a timely and accurate manner. Care must be
taken not to count financial recovery information more than once in
PARIS. For instance, if three individuals conspired to pay a \$10,000
bribe to an IRS employee, the \$10,000 bribe would not be documented
under each of the three investigations, as this would add up to
\$30,000. Instead, the \$10,000 would only be documented within one of
the subject's investigation, or allocated evenly between the three
investigations.

80.5.10.1 [Fines Imposed.]{.underline} The dollar amount of fines
imposed by judicial order, both civil and criminal.

80.5.10.2 [Restitution.]{.underline} The dollar amount of restitution
imposed by judicial order, both civil and criminal.

80.5.10.3 [IRS Embezzlement Identified.]{.underline} The dollar value of
IRS records, vouchers, monies, property, or things of value that have
been identified by OI as being embezzled.

80.5.10.4 [IRS Thefts Identified.]{.underline} The dollar value of IRS
records, vouchers, monies (including taxpayer remittances), property, or
things of value that have been identified by OI as being stolen. Utilize
Code 28 - Taxpayer Remittance Theft Recovered to input the recovery of
taxpayer remittances**.** Utilize code 29 -- Government Property
Recovered to input the recovery of government property.

80.5.10.5 [Non-IRS Embezzlement Identified.]{.underline} The dollar
value of non-IRS records, vouchers, monies (including refund checks),
property, or things of value that have been identified by OI as being
embezzled.

80.5.10.6 [Non-IRS Thefts Identified.]{.underline} The dollar value of
non-IRS records, vouchers, monies, property, or things of value that
have been identified by OI as being stolen.

80.5.10.7 [IRS Embezzlement Recovered.]{.underline} The dollar value of
embezzled IRS records, vouchers, monies, property, or things of value
that have been recovered by OI and controlled for evidentiary or final
disposition purposes. This includes any voluntary repayment or return of
any embezzled items. For any amount documented under this financial
code, a corresponding amount, at the very least, should also be
documented under IRS Embezzlement Identified section.

80.5.10.8 [IRS Thefts Recovered.]{.underline} The dollar value of stolen
IRS records, vouchers, monies, or things of value (other than Government
property) that have been recovered by OI and controlled for evidentiary
or final disposition purposes. This includes any voluntary repayment or
return of stolen items. For any amount documented under this financial
code, a corresponding amount, at the very least, should also be
documented under IRS Theft Identified section*.* For taxpayer remittance
recovered, utilize Code 28 -- Taxpayer Remittance Recovered. For
Government property recovered, utilize Code 29 -- Government Property
Recovered.

80.5.10.9 [Non-IRS Embezzlement Recovered.]{.underline} The dollar value
of embezzled non-IRS records, vouchers, monies, property, or things of
value that have been recovered by OI and controlled for evidentiary or
final disposition purposes. This includes any voluntary repayment or
return of any embezzled items. For any amount documented under this
financial code, a corresponding amount should also be documented under
Non-IRS Embezzlement Identified section.

80.5.10.10 [Non-IRS Thefts Recovered.]{.underline} The dollar value of
stolen non-IRS records, vouchers, monies, property, or things of value,
including refunds checks stolen and recovered by OI and controlled for
evidentiary or final disposition purposes. This includes any voluntary
repayment or return of any stolen items. For any amount documented under
this financial code, a corresponding amount should also be documented
under the Non-IRS Theft Identified section.

80.5.10.11 [Bribe Offers.]{.underline} The dollar value of monies,
securities, personal property, or services that are offered as bribery
payments. Exclude those items or services where there is no fair market
value.

80.5.10.12 [Bribe Payments.]{.underline} The dollar value of monies,
securities, personal property, or services that are bribery payments
received by OI and/or its cooperatives, and controlled for evidentiary
or final disposition purposes. Exclude those items or services where
there is no fair market value. For any amount documented under this
financial code, a corresponding amount should also be documented under
Bribe Offers section.

80.5.10.13 [Seizures.]{.underline} The dollar amount of all confiscated
monies, securities, property, or other items of value lawfully seized by
OI and controlled for evidentiary or final disposition purposes. Items
reported under this category should not include those financial
accomplishments previously recorded under other categories.

80.5.10.14 [Returns Compliance Program (RCP) Assessments.]{.underline}
The dollar amount of civil tax assessments, including fines and
penalties, generated by IRS components in conjunction with OI
activities.

80.5.10.15 [Asset Forfeiture.]{.underline} The dollar value of all
confiscated bribe monies, as well as seized monies, securities,
property, and other things of value that, via judicial order, OI can
claim ownership.

80.5.10.16 [Court Cost.]{.underline} Any court ordered costs, including
special assessment fees.

80.5.10.17 [Victims Compensation.]{.underline} Any victim compensation
ordered by the court resulting from OI investigations.

80.5.10.18 [Additional Tax Assessed Due to TIGTA-OI
Investigation.]{.underline} Additional taxes assessed by the IRS as a
direct result of OI investigative activities.

80.5.10.19 [Fraudulent Remittances Seized.]{.underline}
Frivolous/fraudulent financial items sent to IRS for payment (e.g.,
bogus certified checks, and site drafts).

80.5.10.20 [PFCRA Fraud Penalty.]{.underline} Penalty assessed as a
result of the Program Fraud Civil Remedies Act.

80.5.10.21 [Contract/Procurement Fraud Identified.]{.underline} The
dollar value the Government was defrauded through an illegal or
deceitful act to undermine a contract and/or procurement, to include,
but not limited to, contracts, purchase orders, blanket purchase
agreements, task orders, and purchase card transactions. The Fraud
Identified section also includes the value of contracts obtained by
fraudulent means (e.g., the competitive process was undermined through
bid rigging, bribery, gratuities), regardless of whether the Government
received the goods and/or services paid for under the contract.

80.5.10.22 [Contract/Procurement Fraud Recovered.]{.underline} The
dollar value the Government was defrauded through an illegal or
deceitful act to undermine a contract and/or procurement, together with
any associated fines, penalties, assessments, judgments, damages or
costs, which were recovered through criminal, civil, and/or
administrative actions.

# 80.5.10.23 [Contract/Procurement Overpayments Identified.]{.underline} The dollar value identified during an OI investigation, which the Government was overcharged and/or overpaid during a contract and/or procurement, but was not the result of an illegal or deceitful act or deliberate indifference and reckless disregard. 

# 80.5.10.24 [Contract/Procurement Overpayments Recovered.]{.underline} The dollar value of funds the Government was overcharged and/or overpaid during a contract and/or procurement, which was identified during an OI investigation and subsequently recovered by the Government, either through voluntary repayment or the agency's administrative actions. 

# 80.5.10.25 [Dollar Amount Compromised by Bribery.]{.underline} The dollar value of the tax liability assessed on the taxpayer or proposed to be assessed at the time of the incident involving a bribe overture, payment or acceptance. The amount is derived from the investigation.

# 

# 80.5.10.26 [Dollar Amount of Tax Liability for Taxpayers Who Threaten and/or Assault IRS Employee.]{.underline} The dollar value of the tax liability assessed or proposed to be assessed on the taxpayer at the time of the incident involving a threat or assault on the IRS employee. The amount is derived from investigation and is documented on Form OI 8273, Assault, Threat, Harassment Incident Report.

# 80.5.10.27 [Dollar Value of IRS Assets and Resources Protected Against Malicious Loss.]{.underline} The dollar value of the IRS assets and resources at the time of the incident that were protected against malicious loss. Examples include protection from computer sabotage or intrusion (as a result of SED involvement) or threatening mailings. Amount derived from General Services Administration (GSA) and IRS estimates of potential loss. The amount is reported in the ROI.

80.5.10.28 [Taxpayer Remittance Theft Recovered.]{.underline} The dollar
value of stolen taxpayer remittance monies recovered by TIGTA
investigations, in conjunction with its activities, and controlled for
evidentiary or final disposition purposes. This includes any voluntary
repayment or return of any stolen taxpayer remittance monies. The amount
is derived from the investigation.

80.5.10.29 [Government Property Recovered.]{.underline} The dollar value
of Government property that has been recovered by TIGTA investigations,
in conjunction with its activities, and controlled for evidentiary or
final disposition purposes. This includes any voluntary return of any
stolen Government property. The amount is derived from the
investigation.

80.5.10.30 [Dollar Value of Tax Liabilities Protected Against Fraud,
False Statements or Neglect.]{.underline} The dollar amount of tax
liabilities or potential tax liabilities protected as a result of a
TIGTA investigation involving fraud, false statements or neglect.

80.5.11 [Results of Investigation.]{.underline} This is a narrative of
the results of investigation and is a brief synopsis of what is
documented in the Investigative Synopsis section of Form OI 2028 in the
ROI.

80.5.12 [Basis for Investigation.]{.underline} This is a narrative of
the basis of investigation. See [Section
250.7.4](../../../../../../../../I:/chapter400-inv/400-250/chapter400-250.doc#FormOI2028MBasisForInvestigation)
concerning further instructions on the information that is to be
documented in this block. If the complainant did not waive
confidentiality or is a CS, do not identify the complainant by name in
the Basis for Investigation section. Rather, the complainant should be
identified as T-1 or CS, as appropriate.

80.5.13 [Subject Alias.]{.underline} This section is used to document
other names that may be used, or have been used by the subject, or
business or other types of entities the subject is closely associated
with.

80.5.14 [Cross Index Information.]{.underline} This section is used to
document individuals and entities that are **substantively** involved in
the investigation. This would include witnesses, co-conspirators,
victims or other individuals mentioned in the investigation that are
substantively involved in the matter or provide substantive information.
It is not necessary to cross index the complainant, as information on
complainants that have been input into the PARIS Source/Complainant
section, will be obtained through indices queries. All IRS witnesses and
victims of the allegations must be cross-indexed.

Persons merely providing records, such as a records clerk at a police
department, or individuals forwarding or facilitating the flow of
information to TIGTA, such as an employee of ECCO, should not be
cross-indexed to the investigation. This information must be updated
continuously as individuals that warrant cross-indexing are identified.

80.5.15 [Interview and Investigative Techniques Section.]{.underline}
This section is used to document representation afforded to subjects of
OI interviews, advisement of rights afforded to subjects of OI
interviews, and Specialized Techniques or Equipment used in the course
of TIGTA-OI investigations. For the latter, document only those
techniques executed under the authority of OI or equipment or techniques
that are specifically approved by OI management. For example, if working
a joint investigation with another Federal agency, the other Federal
agency applies for and obtains a search warrant, the use of the search
warrant would not be documented as it was not obtained or executed under
the authority of OI.

80.5.16 [IRS Examination Referral Section.]{.underline} This section is
used to track when TIGTA sends a request to IRS to examine tax returns
of IRS employees, and to track when IRS sends the results of that
examination back to TIGTA. Input of data in this section will only be
required when Violation Code 718 -- Willfully Understates Federal Tax
Liability, is selected.

80.5.17 [Project/Sensitivity Section.]{.underline} Information regarding
project or related reactive investigations that the instant
investigation is a spin-off is to be documented in this section. It is
also used to document the sensitivity of the case that may be due to:

-   Source of or interest by other high-level Government entities;

-   Sensitivity of the particular type of violation;

-   Implications of working multi-agency investigations; or

-   Security Advisories and Security Assessments by Special Inquiries
    and Intelligence Division (SIID) or SED.

80.5.18 [Related TIGTA Cases/Projects/Audit/IT.]{.underline} This
section is used to identify assistance provided by other TIGTA functions
and SED. Where assistance is provided by one of the functions listed,
this is to be indicated in this section as appropriate, with the
respective function\'s assignment number documented in the appropriate
space.

80.6 []{#PARISLeadsScreenDataElements .anchor} [Leads Screen Data
Elements.]{.underline}

The following are the data fields as grouped by subject matter in the
PARIS Leads Screen, and a description of other relevant information
relating to the specific data fields. The Leads Screen has a different
look than the Complaints and Investigations Screens. Information is
grouped on screens, which are tabbed at the top. Commands are listed in
a box on the left of the screen and are accessed by moving a pointer
over the command.

80.6.1 [Screen L1 -- Lead Information.]{.underline} This section
contains information regarding initiation of the lead.

80.6.1.1 [Lead Number.]{.underline} A unique identifier consisting of
two digit Division office, two digit calendar year, two digit current
month and four digit sequential number for leads input in that month.

80.6.1.2 [Prior IMIS Lead Number.]{.underline} This number corresponds
to the IMIS number used by SED to input lead information.

80.6.1.3 [Last Updated.]{.underline} This is a date that is system
generated to indicate the last time this record was updated.

80.6.1.4 [Lead Initiated Date.]{.underline} This is a system-generated
date based on when the lead was input into the system.

80.6.1.5 [Created By.]{.underline} This section is system generated
based on who logged into the system and input the lead.

80.6.1.6 [Source of Lead.]{.underline} The Source of Lead entry is
required entry to initiate a lead and should be documented as follows:

-   9 -- TIGTA -- Investigations -- Spin-off from Local Investigative
    Initiative -- this is to be used when the lead being initiated is
    the result of an ongoing LII.

-   10 -- TIGTA -- Investigations -- Spin-off from National
    Investigative Initiative -- this is to be used when the lead being
    initiated is the result of an ongoing NII.

-   15 -- TIGTA -- SED Developed -- this is to be used by SED staff only
    when initiating a new lead that is not based on a current
    investigation.

-   16 -- TIGTA -- Audit Referral -- this is to be used when initiating
    a lead based on information provided by TIGTA OA.

-   18 -- Investigations Referral to SED -- this is be used by SED staff
    only to track a field request for SED assistance on an open
    investigation.

80.6.1.7 [Result of LII/NII.]{.underline} This is a required entry. If
the lead is the result of an LII/NII, then the case number for the
master case must be entered in the adjoining space. Simply input the
case number on the line and click on the "GET CASE TITLE" button.

80.6.1.8 [Referred by Division.]{.underline} This box is for SED staff
only, and reflects leads initiated on a field request for SED
assistance.

80.6.2 [Screen S1 -- Subject Information.]{.underline}

80.6.2.1 [Multiple Subjects.]{.underline} The Leads Screen has the
capability to input multiple subjects under the same lead number. This
feature is not to be used at this time. The ADD ANOTHER SUBJECT and
DELETE SUBJECT apply to the Multiple Subject feature.

80.6.2.2 [Search TIMIS.]{.underline} This button is used to find
personnel information on the IRS subject of the lead. Click on this
button and enter the name or SSN of the subject and do a search. Once
the desired subject information is retrieved click on the "Select"
button and the information will be populated to the Lead Screen.

80.6.2.3 [Lead Status.]{.underline} This is system generated and will
show the current status for this lead.

80.6.2.4 [Lead Status Date.]{.underline} This is system generated and
will show the date for the current status of the lead.

80.6.2.5 [Personal Information.]{.underline} The following fields
contain personal or identifying information relating to the subject of
the lead. To ensure completeness and accuracy of data, the data fields
with an asterisk should be automatically downloaded from TIMIS to the
Lead Screen if the subject is an IRS or TIGTA employee.

-   SSN -- the Social Security Number of the subject\*

-   Date of Birth -- the date of birth of the subject\*

-   Sex -- male or female- of the subject\*

-   Last Name, First Name, MI -- the name of the subject\*

-   Title -- this block will be filled out only if the identity of the
    subject is unknown

-   Address, City, State, Zip Code -- the address of the subject\*

-   Employment Status -- The current working status of the subject of
    the lead, if an IRS employee, or description of the subject's
    relationship to the IRS if not an IRS employee. See [Section
    80.4.4.3](#EmploymentStatus) for additional information regarding
    employment status.

-   Bargain Unit -- bargaining unit status of the subject, if an IRS or
    TIGTA employee\*

-   Position -- the position of the subject, if an IRS or TIGTA
    employee\*

-   Series -- the job series of the subject, if an IRS or TIGTA
    employee\*

-   Pay Plan -- the pay plan of the subject, if an IRS or TIGTA
    employee\*

-   Grade -- the pay grade of the subject, if an IRS or TIGTA employee\*

-   Enter on Duty Date -- if the subject is an IRS or TIGTA employee\*

-   Org. Level 1 -- this field is the employing agency of the subject,
    if an IRS or TIGTA employee\*

-   Org. Level 2 -- this field is the employing operating
    Division/business unit, if the subject is an IRS employee, or the
    employing agency, if a TIGTA employee\*

-   Org. Level 3 -- this field is the employing function, if the subject
    is an IRS or TIGTA employee\*

-   Org. Level 4 -- this field is the employing area/office, if the
    subject is an IRS or TIGTA employee\*

-   Org. Level 5 -- this field is the employing
    territory/branch/section, if the subject is an IRS or TIGTA
    employee\*

-   Org. Level 6 -- this field is the employing group/team of the
    subject, if an IRS or TIGTA employee\*

-   Org. Level 7 -- this field is the employing service center unit, if
    an IRS employee\*

-   Org. Level 8 -- this field is reserved for future org. level
    assignments.\*

-   Post of duty -- the post of duty of the subject, if an IRS or TIGTA
    employee\*

80.6.2.6 [Documentation to Follow.]{.underline} Enter "Yes" or "No" to
indicate whether hard copy documentation will be forwarded to receiving
Division.

80.6.3 [Screen S2 -- Assignment Information.]{.underline}

80.6.3.1 [Date Assigned.]{.underline} This is system generated to
reflect the date the lead was assigned to the current individual shown.

80.6.3.2 [Assignment Information.]{.underline} This is system generated
to show identifying information for the TIGTA employee who is assigned
the lead.

80.6.3.3 [Find Employee.]{.underline} This button is used to find a
TIGTA employee to assign the lead.

80.6.3.4 [Reassign.]{.underline} This button is used once a lead has
been created and is to be reassigned to another TIGTA employee. Once you
have selected the employee the lead is to be reassigned to, click on
this button.

80.6.3.5 [Permissions Box.]{.underline} The last box on this screen
allows the user to select certain questions from the drop down menu to
determine what permissions the user has for the lead.

80.6.4 [Screen S3 -- Assignment History.]{.underline} This screen is
system generated to show who has been assigned the lead.

80.6.5 [Screen S4 -- SED Disposition.]{.underline} This screen is
utilized by SED staff to track the disposition of leads created by SED.

80.6.5.1 [SED Disposition.]{.underline} This is system generated to show
how SED disposed of the lead.

80.6.5.2 [Disposition Date.]{.underline} This is system generated to
show the date SED disposed of the lead.

80.6.5.3 [SED Violation Type.]{.underline} The following options are
available:

-   UNAX Only -- to be used when the allegation for the lead involves
    UNAX only.

-   UNAX and Other Violation -- to be used when the allegation for the
    lead involves UNAX and some other violation.

-   Other Violation Only -- to be used when the allegation for the lead
    involves matters other than UNAX.

80.6.5.4 [Referred to Division.]{.underline} To be used by SED staff to
indicate the Division the lead was referred to.

80.6.6 [Screen S5 -- Status History.]{.underline} This is a
chronological listing of all changes in the Lead Status for the subject.
This information is system generated with each change in the Lead
Status.

80.6.7 [Screen S6 Violations.]{.underline}

80.6.7.1 [Violation Profile.]{.underline} Use the ADD PROFILE button to
add a violation profile. Enter the primary violation profile which best
describes the subject matter of the lead. Additional violation profiles
can be entered as applicable. These profiles should be listed in order
of seriousness, with the most serious violation profiles listed first
and the less serious violation profiles listed last.

80.6.7.2 [Violation Code.]{.underline} Enter the violation code or codes
which falls within the violation profile(s) chosen, and which best
describes the subject matter of the lead. These codes should be listed
in order of seriousness, with the most serious violations listed first
and the less serious violations listed last.

80.6.8 [Screen S7 -- Basis of Lead.]{.underline} Enter a text narrative
describing the nature of the complaint/allegations relating to this
particular subject. Should the lead on this subject become an
investigation on the subject, this lead narrative will automatically
populate to the Basis of Investigation section in the Investigations
Screen.

80.6.9 [Screen S8 -- Remarks.]{.underline} This section is used to
document miscellaneous, discretionary information relating to the lead,
such as information pertaining to the lead process.

80.6.10 [Screen S9 -- Investigation.]{.underline} This screen is used to
show information on the investigation that is associated with this lead.
If the lead is bridged to an investigation, this screen will be system
generated and updated as the master case record is updated. If the lead
is associated with an open or closed investigation, the case data will
have to be manually input by using the GET CASE DATA radio button.

80.6.11 [Screen S10 -- Associated Files.]{.underline} This section is
used to embed electronic versions of documents (e.g., Forms OI 2028-M)
or electronic media (e.g., audio or video recordings) that are related
to the subject.

Associated Electronic Files are files that are relevant to the lead or
lead subject that are embedded (associated) with the respective lead in
PARIS.

The written complaint and supporting documentation should be scanned and
saved as a PDF file. Any documentation scanned should not exceed 20
pages. Should the documentation exceed 20 pages, it should be attached
to the lead or referred to the receiving Division in an off-line
process.

Other relevant files can also be associated into the PARIS Lead Screen
in such formats as Excel, PowerPoint, Word, text, Outlook with an msg
extension, pictures with a jpg extension, and small audio or video
recordings in a streaming or compressed format with an extension of mp3,
mpg, wma or wmv. Audio or video files larger than 1 MB should not be
added to the Lead Screen in PARIS.

The documentation associated in the Lead Screen in PARIS is considered
original documentation. Only the agent or employee assigned to the lead
in the PARIS has the ability to add, edit, or delete the documentation
after it has been associated with the lead in PARIS. All PARIS users in
OI have the ability to read and print the associated electronic files
located in the PARIS Lead Screen with the exception of files associated
with leads related to TIGTA personnel, which are only available to SIID
personnel. If an associated electronic file is deleted from the PARIS
Lead Screen, it cannot be retrieved.