CHAPTER 400 -- INVESTIGATIONS

**(400)-350** **[Other Programs]{.underline}**

350.1 [Overview.]{.underline}

This section contains miscellaneous procedures and reporting
requirements concerning TIGTA-Office of Investigations (OI)
responsibilities.

The information has been arranged under the major function or agency to
which the program relates:

-   [Government Accountability Office Referrals to
    TIGTA](#GAOReferralsToTIGTA)

-   [Foreign Intelligence Activities](#ForeignIntelligenceActivities)

-   [Role of the United States Secret
    Service](#UnitedStatesSecretService)

-   [Role of the Office of Special Counsel](#OfficeSpecialCounsel)

-   [Prohibited Personnel Practices](#ProhibitedPersonnelPractices)

-   [Whistleblower Protection Act of 1989](#WhistleblowerProtectionAct)

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

350.2 []{#GAOReferralsToTIGTA .anchor}[Government Accountability Office
(GAO) Referrals to TIGTA.]{.underline}

The GAO may receive complaints of:

-   Tax fraud by non-Internal Revenue Service (IRS) employees

-   Waste, fraud, or abuse by an IRS employee or TIGTA employee

-   IRS employee misconduct

GAO refers these matters to the Assistant Special Agent-in-Charge
(ASAC), Complaints Management Team (CMT). TIGTA-OI makes an
investigative determination:

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

  The allegation involves waste,    TIGTA-OI may conduct the
  fraud, or abuse by an IRS         investigation.
  employee or TIGTA employee        

  The allegation involves tax       TIGTA-OI forwards the complaint to
  issues by non-IRS employees       the appropriate IRS function for
                                    review and action.
  --------------------------------- -------------------------------------

350.3 []{#ForeignIntelligenceActivities .anchor}[Foreign Intelligence
Activities.]{.underline}

Although IRS does not engage in foreign intelligence activities, TIGTA
S/A's should be familiar with [Treasury Order
115-01](http://www.ustreas.gov/regs/to115-01.htm), Sections 4.e and 5.a
(5), as well as, [Executive Order No.
12333](http://www.cia.gov/cia/information/eo12333.html), 46 CF 59941
(1981) and [Executive Order No.
12863](http://www.fas.org/irp/offdocs/eo12863.htm), 58 FR 48441 (1993)
as they relate to international terrorism that poses a threat to the
safety of IRS employees and the integrity of IRS operations.

Treasury Order 115-01, Section 4.e requires that the TIGTA, together
with the General Counsel, to the extent permitted by law, shall report
to the President's Intelligence Oversight Board concerning intelligence
activities of the IRS and related entities where there is reason to
believe the activities may be unlawful or contrary to Executive Order or
Presidential Directive.

Treasury Order 115-01, Section 5.a (5) requires that all employees of
the Department of the Treasury, including the IRS and the Office of
Chief Counsel personnel, and staff of the IRS Oversight Board, shall
promptly and directly report to the TIGTA, on matters under TIGTA
authority that raise questions of propriety or legality under Executive
Orders 12333 and 12863 regarding the conduct of US intelligence
activities with respect to the IRS and related entities programs and
operations.

Special Agents (S/A's) should refer any information relative to
international terrorism or espionage promptly to the Federal Bureau of
Investigation (FBI). In addition, S/A's should immediately notify the
respective Assistant Inspector General for Investigations (AIGI) of any
information relative to international terrorism or espionage that may
impact the safety of IRS employees. This information will be evaluated
and forwarded to the appropriate authorities. Counter-terrorism issues,
as well as domestic terrorism issues, are contained in [Section
260.6](../../../../../../../../I:/chapter400-inv/400-260/chapter400-260.doc#IRSCautionIndicator)
of this Chapter.

350.4 []{#UnitedStatesSecretService .anchor}[Role of the United States
Secret Service (USSS).]{.underline}

The USSS enforces federal laws relating to protecting:

-   The President and other high ranking US officials and their families

-   Major presidential candidates

-   Visiting foreign heads of states

The USSS also enforces laws relating to coins, obligations and
securities of the US or foreign governments, including theft of US
government checks.

350.4.1 [Assisting United States Secret Service.]{.underline} S/A's may
be assigned to assist the USSS in protecting the President or other
dignitaries. The USSS requests assistance through the AIGI who:

-   Selects and assigns S/A's for dignitary protection

-   Advises S/A's of the time and place to report for duty

-   Furnishes the names of S/A's to the USSS Agent-in-Charge or other
    official requesting assistance

TIGTA officials select only S/A's who are:

-   Physically able to perform vigorous duties

-   Currently qualified, by Treasury standards, to carry firearms

S/A's are compensated for overtime duties assisting the USSS according
to guidelines contained in 5 CFR, Part I, [Sections
550](http://www.access.gpo.gov/nara/cfr/waisidx_02/5cfr550_02.html) and
[551](http://www.access.gpo.gov/nara/cfr/waisidx/5cfr551.html).

350.5 []{#OfficeSpecialCounsel .anchor}[Role of the Office of Special
Counsel (OSC).]{.underline}

The OSC is an independent federal investigative and prosecutorial
agency. Its authorities are derived from three federal statutes; the
Civil Service Reform Act, the Whistleblower Protection Act, and the
Hatch Act. The OSC receives and investigates allegations of prohibited
personnel practices and other activities prohibited by civil service
law, rule or regulation, and if warranted, initiates corrective or
disciplinary action.

OSC provides a secure channel through which individuals can report:

-   Violations of any law, rule, regulation

-   Gross mismanagement

-   Gross waste of funds

-   Abuse of authority

-   Substantial and specific danger to public health or safety without
    fear of retaliation or of the OSC disclosing their identity, except
    with consent

OSC investigators may require evidence from federal employees. All
federal employees are required to testify. Federal employees are
required to provide the OSC any information, testimony, documents, and
material, the disclosure of which is not otherwise prohibited by law or
regulation, in investigations of civil service law, rule or regulation.
The same rule requires federal agencies to make employees available to
testify, on official time, and to provide pertinent records to the OSC,
[5 U.S.C. § 1212(b)](http://www4.law.cornell.edu/uscode/5/1212.html),
and Civil Service Rule 5.4.

The OSC is authorized to issue subpoenas for documents or the appearance
and testimony of witnesses. During an investigation, the OSC may require
employees or other persons to:

-   Give testimony under oath

-   To sign written statements

-   Respond formally to written questions

350.5.1 [Office of Special Counsel Authority.]{.underline} The OSC has
authority to:

-   Investigate prohibited personnel practices committed against most
    employees or applicants for employment in Executive Branch agencies.
    See text [350.6](#ProhibitedPersonnelPractices) of this Section.

-   Investigate allegations of age, race, or sex discrimination.
    However, procedures for investigating such complaints are already
    established within each agency and the Equal Employment Opportunity
    Commission (EEOC). To avoid duplicating efforts, the OSC normally
    defers discrimination complaints to the appropriate agency rather
    than initiate an independent investigation.

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-   Investigate violations of the Whistleblower Protection Act of 1989.
    See text [350.7](#WhistleblowerProtectionAct) of this Section.

-   Investigate violations of the Hatch Act (political activity).
    The U. S. Merit Systems Protection Board (MSPB) has ruled that OSC
    has exclusive jurisdiction to investigate complaints concerning
    Hatch Act violations committed by federal employees. If an OSC
    investigation uncovers evidence of a violation of the law, the
    matter may be brought to the MSPB, which will determine whether the
    employee has violated the law. The maximum penalty that can be
    imposed for a Hatch Act violation is removal from government
    service; the minimum penalty that can be assessed is suspension
    without pay for 30 days.

350.5.2 [Filing Complaints.]{.underline} Complainants may file
complaints of prohibited personnel practices or retaliation with OSC.
The OSC analyzes complaints and, if warranted, conducts an investigation
and seeks corrective action and/or prosecution.

Individuals who believe they are subjects of prohibited personnel
practices or retaliation should send their correspondence to:

> Office of Special Counsel
>
> Complaints Examining Unit
>
> 1730 M Street, NW, Suite 218
>
> Washington, DC 20036-4505

TIGTA should advise complainants to file a complaint directly with OSC
if they wish for the complaint to be investigated by OSC, as OSC may not
accept a complaint from TIGTA forwarded on behalf of the complainant.
Instructions for filing complaints are on the [OSC](http://www.osc.gov/)
website.

TIGTA will refer all allegations of violation of the Hatch Act to OSC.
The OSC is the only entity recognized by the MSPB as having authority to
investigate Hatch Act violations and pursue adverse action against an
employee.

350.5.3 [Reporting Results to the Office of Special
Counsel.]{.underline} Agencies must submit any report requested by the
OSC within 60 calendar days after the date that the OSC transmitted the
information to the agency or within a longer specified time as agreed in
writing by the OSC.

If agencies cannot conduct the investigation and complete the report
within the time limit, they must submit a written request to the OSC for
an extension. Agencies must specify the additional time required and the
reason(s) for requesting the extension. They must submit the request as
soon as practicable, but not less than 10 days before the report is due
to the OSC.

**Note:** For further information on the OSC, visit the
[OSC](http://www.osc.gov/) website.

350.6 []{#ProhibitedPersonnelPractices .anchor}[Prohibited Personnel
Practices.]{.underline}

Under the Civil Service Reform Act, federal agency heads, managers,
supervisors and personnel officials are responsible for:

-   Preventing prohibited personnel practices, including reprisal for
    whistleblowing

-   Complying with and enforcing civil service laws, rules and
    regulations

Before employees can allege that there have been prohibited personnel
practices, officials must have taken or ordered specific personnel
actions such as appointments, promotions, reassignments, suspensions,
etc.

350.6.1 [Specific Prohibited Personnel Practices.]{.underline} Under the
law, federal employees who can take, direct others to take, recommend or
approve any personnel action, may not:

-   Discriminate based on race, color, religion, sex, national origin,
    age, handicap, marital status or political affiliation

-   Solicit or consider employment recommendations based on factors
    other than personal knowledge or records of job related abilities or
    characteristics

-   Coerce any person for political activities

-   Deceive or willfully obstruct any person from competing for
    employment

-   Influence any person to withdraw from competing for any position in
    order to impede that person\'s or to improve another person\'s
    employment prospects

-   Give unauthorized preference or advantage to any person in order to
    improve that person\'s or to injure another person\'s employment
    prospects

-   Engage in nepotism, i.e., hiring, promoting, or advocating hiring or
    promoting relatives

-   Engage in reprisal for whistleblowing (see text
    [350.7](#WhistleblowerProtectionAct) of this Section)

-   Take, fail to take, or threaten to take personnel actions against
    employees for reporting violations of laws, rules, regulations,
    gross mismanagement, gross waste of funds, abuse of authority, or a
    substantial and specific danger to public health or safety

-   Discriminate against employees, applicants, or others based on
    personal conduct which does not adversely affect their job
    performance

-   Take, fail to take, or recommend a personnel action that would
    violate a veteran's preference requirement

-   Violate laws, rules, or regulations which implement or directly
    concern the merit system principles

350.7 []{#WhistleblowerProtectionAct .anchor}[Whistleblower Protection
Act of 1989.]{.underline}

The Whistleblower Protection Act of 1989 provides for an Individual
Right of Action (IRA) before the MSPB for federal employees and
applicants who allege that they were subjected to any personnel action
because of whistleblowing. The complainant must first seek corrective
action from the OSC before filing an IRA under the Act with the MSPB.
Procedures for filing an IRA are set forth in MSPB regulations.