**CHAPTER 400 -- INVESTIGATIONS**

**(400)-430 [False Personation Investigations]{.underline}**

430.1 [Overview.]{.underline}

False Personation Investigations involve external attempts to corrupt
tax administration by individuals or entities that misidentify
themselves or who they represent for the purpose of perpetuating their
deception scheme. This section includes the following information
related to False Personation Investigations:

-   [Authority](#Authority)

-   [False Personation Investigations](#ImpersonationTypeInvestigations)

-   [Misuse of Treasury Name or Symbol
    Investigations](#MisuseTreasuryNameSymbolInv)

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

430.2 []{#Authority .anchor}[Authority.]{.underline} The authority of
TIGTA to investigate False Personation cases is derived from the
[Inspector General (IG)
Act](http://www.access.gpo.gov/uscode/title5a/5a_2_.html), [Treasury
Order 115-01](http://www.ustreas.gov/regs/to115-01.htm), [Treasury Order
115-02](http://www.ustreas.gov/regs/to115-02.htm), and [RRA
98](http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=105_cong_public_laws&docid=f:publ206.105).

A Special Agent-in-Charge (SAC) or other TIGTA official authorized to
initiate investigations must evaluate information received to ensure
that the nature of the complaint is relevant to the mission of TIGTA and
is not a violation that should be referred to another law enforcement
agency.

430.3 []{#ImpersonationTypeInvestigations .anchor}[False Personation
Investigations.]{.underline}

TIGTA investigates allegations regarding impersonations of IRS
employees. The purpose of these investigations is to protect the
integrity of the IRS by detecting and seeking prosecution of persons who
impersonate IRS employees.

Upon receipt of an impersonation allegation, obtain, at a minimum, the
following information from the complainant in an alleged impersonation
of an IRS employee:

-   Name, address, and telephone number of the complainant;

-   Whether the complainant or any of the complainant\'s family members
    have any tax matters pending before the IRS or state and local tax
    authorities;

-   A physical description of the alleged impersonator, if available;

-   A description of any documents, credentials or badges that may have
    been exhibited;

-   A detailed narrative description of the entire incident from the
    complainant; and

-   Whether the alleged impersonator intends to return.

Furnish the complainant with TIGTA's telephone number in case additional
information is subsequently recalled.

In addition to obtaining the above information from the complainant,
immediately query IRS records to determine:

-   If the alleged impersonator is in fact an IRS employee;

-   If the alleged impersonator is in fact an IRS employee using a
    pseudonym;

-   If the alleged impersonator is using an IRS employee\'s name; and

-   If the contacted taxpayer has open activity with any IRS component.

To determine whether an alleged impersonator is an IRS employee using a
pseudonym, contact the Office of Privacy and Information Management,
Mission Assurance and Security Services (MA), IRS, at (202) 927-5170.

Contact state authorities to ensure that the alleged impersonator is not
a legitimate state official.

When processing a complaint in the Performance and Results Information
System (PARIS), use the profile "Other Criminal" and violation code 550
-- Impersonation.

430.4 []{#MisuseTreasuryNameSymbolInv .anchor}[Misuse of Treasury Name
or Symbol Investigations.]{.underline}

Pursuant to [T.O. 115-02](http://www.ustreas.gov/regs/to115-02.htm),
TIGTA has the authority to investigate possible violations of, and to
assess civil penalties and issue cease and desist letters under, [31
U.S.C. §
333](http://www4.law.cornell.edu/uscode/html/uscode31/usc_sec_31_00000333----000-.html),
Misuse of Treasury Name or Symbol, involving:

-   The misuse of the name or symbol of the Internal Revenue Service
    (IRS), the Internal Revenue Service Office of Chief Counsel, the
    Internal Revenue Service Oversight Board, or the title or name of
    the Commissioner, of any IRS employee, or of any employee of the IRS
    Office of Chief Counsel or of the IRS Oversight Board;

-   The misuse of the name or symbol of the Treasury Inspector General
    for Tax Administration (TIGTA), or the title or name of the TIGTA or
    of any TIGTA employee; or

-   The misuse of the name or symbol of the Department of the Treasury,
    or the title or name of the Secretary or of any Treasury employee,
    in connection with activities within the jurisdiction of TIGTA.

For conduct to constitute a violation of this statute, it must satisfy
the following criteria:

-   The person must use one of the names, titles, symbols, or emblems
    described in subsection (a)(1) through (a)(6) of 31 U.S.C. § 333;

-   The name, title, symbol, or emblem must be used "in connection with,
    or as a part of, an advertisement, solicitation, business activity,
    or product; and

-   The use of the bureau name, title, symbol, or emblem must be \"in a
    manner that could reasonably be interpreted or construed as
    conveying the false impression that such advertisement,
    solicitation, business activity, or product is in any manner
    approved, endorsed, sponsored, or authorized by, or associated
    with\" the bureau or its officers or employees.

Contact the Operations Division via e-mail to "[\*TIGTA Inv
Operations](mailto:*TIGTAInvOperations@tigta.treas.gov)" for assistance
with applying these criteria.

Upon receipt of an allegation related to misuse of Treasury/IRS Names or
Seals, immediately query Government sources of information to determine
if the alleged subject is affiliated with the Department of Treasury.
When it is determined that the alleged subject or entity is not
affiliated with the Department of Treasury, initiate a Misuse of
Treasury Name or Symbol Investigation.

When processing a complaint in PARIS, use the profile "Other Criminal"
and violation code 506 -- Misuse of Treasury/IRS Names or Seals.

430.4.1 [Cease and Desist Letters.]{.underline} Once it has been
determined that a violation of 31 U.S.C. § 333 has occurred, a cease and
desist letter may be issued to an individual (or entity) advising same
that their past conduct was in violation of 31 U.S.C. § 333 and
instructs the addressee to immediately terminate the conduct that
violates the statute. The cease and desist letter requires the addressee
to respond to TIGTA within 10 business days. If the addressee persists
in violating 31 U.S.C. § 333, TIGTA may seek civil or criminal action.
Prior to requesting the issuance of a cease and desist letter, the
assigned S/A will inform the U.S. Attorney's Office of the subject's
conduct and of TIGTA's intention to issue a cease and desist letter.

430.4.1.1 [Requests for Cease and Desist Letters.]{.underline} Requests
will originate with the assigned S/A. The Operations Division should be
consulted prior to forwarding the request in order to ensure that all
relevant information is included.

430.4.1.2 [Information in Request.]{.underline} The request should
reflect the need for using a cease and desist letter, including:

-   Title and file number of the investigation;

-   The name and address of the individual, corporation, partnership,
    agency, institution, or other recipient of the cease and desist
    letter;

-   A statement of the conduct which violates 31 U.S.C. § 333, including
    any visual examples of the violating conduct;

-   The U.S. Attorneys Office (i.e. Federal district) that TIGTA has
    coordinated with; and

-   The name and telephone number of the agent conducting the inquiry.

The request package will include a completed [Cease and Desist Letter
Template](../../../../../../../../C:/Program%20Files/Microsoft%20Office/Templates/TIGTA/Investigations%20Forms/TIGTA%20OI%20Cease%20and%20Desist%20Letter.dot)
and supporting information related to the alleged offense (e.g., scanned
copy of improper letterhead or Report of Investigation (TIGTA OI Form
2028)).

430.4.1.3 [Submission of Requests and Decision to Issue.]{.underline}
All requests to issue a cease and desist letter will be approved by the
Assistant Special Agent-in-Charge (ASAC) and the SAC before they are
forwarded for final approval.

The approved request will be forwarded to the Operations Division via
e-mail to "[\*TIGTA Inv
Operations](mailto:*TIGTAInvOperations@tigta.treas.gov)". The Operations
Division will conduct an initial review of the request and forward it to
TIGTA Counsel. TIGTA Counsel will review the request and the completed
template for legal sufficiency. After review, Counsel will forward the
electronic document to the appropriate AIGI for signature. The AIGI,
after approving issuance of a cease and desist letter, will send an
electronic copy of the approved letter to the requesting S/A, ASAC, SAC,
TIGTA Counsel, and the "[\*TIGTA Inv
Operations](mailto:*TIGTAInvOperations@tigta.treas.gov)" inbox, and send
the hardcopy with original signature by overnight courier to the
requesting S/A, who will arrange for the mailing or hand-delivery of the
letter.

To properly capture this information in the PARIS Investigation screen,
select both "Referred For Civil Proceedings and Accepted For Civil
Proceedings" as "Yes" with date; and select Civil Action code 4, "TIGTA
Cease And Desist Order" with date. In most instances, select Criminal
Status code 3, "AUSA - Declined In Lieu Of Civil Proceedings," if
appropriate.

430.4.2 [Assessment of Civil Penalties.]{.underline} (Reserved)