**CHAPTER 400 -- INVESTIGATIONS**

**(400)-20** **[Responsibilities and Conduct]{.underline}**

20.1 [Overview.]{.underline}

TIGTA Special Agents are responsible for adhering to specific standards
in conducting their official duties. Violations of these standards can
lead to prosecution and disciplinary action up to, and including,
removal from the Federal service.

Agents must also acquire and use certain skills and abilities to carry
out their investigative duties effectively. In addition, agents must
acquire knowledge about the standards for behavior by Internal Revenue
Service (IRS) employees and use this information while conducting
investigative actions.

This section contains information concerning the following
responsibilities:

-   [Standards for Ethical Conduct and
    Behavior](#StandardsForEthicalConductBehavior)

-   [Standards for Treasury Law Enforcement
    Officers](#StandardsForTreasuryLEOs)

-   [President\'s Council on Integrity and Efficiency](#PCIE)

-   [Investigative Responsibilities of Special
    Agents](#InvestigativeResponsibilitiesofSAs)

-   [Racial Profiling and Other Biased-Based Law Enforcement
    Actions](#RacialProfilingProhibited)

-   [Reporting TIGTA Employee
    Misconduct](#ProceduresforReportingTIGTAEmployeeMisco)

-   [Lautenberg Amendment Policy](#LautenbergAmendmentPolicy)

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

20.2 []{#StandardsForEthicalConductBehavior .anchor}[Standards for
Ethical Conduct and Behavior.]{.underline}

Supervisors are to assure that TIGTA employees are provided with the
below listed information. Each employee is responsible for reading and
understanding these documents:

-   Standards of Ethical Conduct for Employees of the Executive Branch,
    U.S. Office of Government Ethics Standards, [5 C.F.R. Part
    2635](http://www.access.gpo.gov/nara/cfr/waisidx_00/5cfr2635_00.html),
    as amended in Volume 62 of the Federal Register (FR), Page 12531
    (March 17, 1997) and 62 FR 48746-48748 (Sept. 17, 1997);

-   Supplemental Standards of Ethical Conduct for Employees of the
    Department of the Treasury, [5 C.F.R. Part
    3101](http://www.access.gpo.gov/nara/cfr/waisidx_00/5cfr3101_00.html);

-   Department of the Treasury Employee Rules of Conduct, [31 C.F.R.
    Subtitle A Part
    0](http://www.access.gpo.gov/nara/cfr/waisidx_00/31cfr0_00.html);
    and

-   Office of Personnel Management Employee Responsibility and Conduct,
    [5 C.F.R. Part
    735](http://www.access.gpo.gov/nara/cfr/waisidx_00/5cfr735_00.html).

Agents must observe and comply with all applicable standards of conduct
established by appropriate authority.

20.3 []{#StandardsForTreasuryLEOs .anchor}[Standards for Treasury Law
Enforcement Officers (LEO).]{.underline}

Treasury LEOs must adhere to additional specific Treasury Policies
including:

-   Policy on Off-Duty Conduct, Bias-Motivated Conduct, and Membership
    or Participation in Hate Groups by Law Enforcement Personnel;

-   Giglio Policy; and

-   Alcohol and Drug Policy.

20.3.1 [Treasury Policy on LEO Off-Duty Conduct.]{.underline} On May 2,
1997, the Treasury Department issued a document titled \"[Policy on
Off-Duty Conduct, Bias-Motivated Conduct, and Membership or
Participation in Hate Groups by Law Enforcement
Personnel](../../../../../../../../I:/chapter400-inv/400-exhibits/Treasury%20Policy%20on%20Off-Duty%20Conduct%3B%20May%202,%201997.pdf)\"
as part of the implementation process of the "Good O\' Boys Roundup"
Policy Review. TIGTA has adopted the Treasury Policy, which includes:

-   Off-Duty Conduct In General -- Treasury LEOs may be disciplined for
    violations of the rules governing employee conduct whether the
    violation occurs on or off duty, when violation of the rules
    adversely affects the efficiency of the Treasury Department, [31
    C.F.R. Section
    0.213](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=31&PART=0&SECTION=213&YEAR=2004&TYPE=TEXT).
    Treasury LEOs will not engage, on or off duty, in criminal,
    infamous, dishonest, or notoriously disgraceful conduct, or any
    other conduct prejudicial to the Government.

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-   Bias-Motivated Conduct -- Treasury LEOs shall not use or engage in,
    on or off duty, abusive, derisive, profane, or demeaning statements,
    conduct, or gestures evidencing hatred or invidious prejudice to or
    about another person or group on account of race, color, religion,
    national origin, sex, sexual orientation, age, or disability. See
    [31 C.F.R. Section
    0.214](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=31&PART=0&SECTION=214&YEAR=2004&TYPE=TEXT).

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-   Membership or Participation in Hate Groups -- Treasury LEOs who
    knowingly become or remain a member of or participate in a hate
    group or otherwise knowingly associate with the hate-motivated
    activities of others, proceed at the risk that their membership,
    participation, or association could reasonably be taken as tacit
    approval of the prejudice-related aspects of those groups or
    activities and could subject the officer to disciplinary
    investigation and possible disciplinary action. As used here, \"hate
    group\" or \"hate-motivated activities\" is defined as an
    organization, association, event, or activity, the sole or a primary
    purpose of which is to advocate or promote hate, violence, or
    invidious prejudice against individuals or groups on account of
    race, color, religion, national origin, sex, sexual orientation,
    age, or disability.

20.3.2 [Giglio Policy.]{.underline} Agents must affirmatively notify the
appropriate Department of Justice (DOJ) officials of any misconduct that
could be considered impeachment information if called to testify as a
Government witness in a trial. [Treasury Order
105-13](http://www.treas.gov/regs/to105-13.htm) sets forth the
Department of the Treasury's policy concerning the disclosure of
potential impeachment information concerning Government employees who
are witnesses in Federal criminal trials or cases. See [Chapter 700,
Chief Counsel, Section
90.8](http://web.tigta.treas.gov/IMDS/chapter700-counsel/700-90/700-90.doc#Giglio)
of the TIGTA Operations Manual for more information.

20.3.3 [Alcohol and Drug Policy.]{.underline} The Treasury Rules of
Conduct prohibit the sale, use or possession of controlled substances
and intoxicants while on Departmental property, while on duty, or in a
manner that adversely affects their work performance. See [31 C.F.R. §
0.204](http://frwebgate5.access.gpo.gov/cgi-bin/waisgate.cgi?WAISdocID=130323191055+1+0+0&WAISaction=retrieve).
See Section
[110.12](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-110/chapter400-110.doc#AlcoholPolicy)
and Section
[130.2.4.1](../../../../../../../../I:/chapter400-inv/400-130/chapter400-130.doc#FirearmsAndConsumptionAlcohol)
of this chapter for further instructions concerning prohibitions on the
use of controlled substances and intoxicants while operating a GOV or
using a firearm. See exceptions for agents working in an undercover
capacity outlined in Section 180.7.9 and 180.10.5 of this chapter.

20.4 []{#PCIE .anchor}[President's Council on Integrity and Efficiency
(PCIE).]{.underline}

The PCIE has published \"[Quality Standards for
Investigations](http://www.ignet.gov/pande/standards/invstds.pdf)\"
which includes general and qualitative standards for investigations. The
PCIE standards also address professional conduct of investigators.
Supervisors will ensure that TIGTA investigations are conducted to PCIE
standards.

20.5 []{#InvestigativeResponsibilitiesofSAs .anchor}[Investigative
Responsibilities of Special Agents.]{.underline}

Agents are responsible for adhering to the standards listed in this
Operations Manual when conducting their official duties.

As a general rule, agents are prohibited from taking any investigative
steps unless a case or complaint has been initiated, numbered and
assigned or otherwise approved by a supervisor. There are exceptions to
this rule, including case development and authorized criminal
intelligence-gathering activities that are approved by a supervisor.

20.6 []{#RacialProfilingProhibited .anchor}[Racial Profiling and Other
Biased-Based Law Enforcement Actions.]{.underline}

Agents are prohibited from making decisions and/or taking law
enforcement actions solely on the basis of race, color, national origin,
ethnicity, gender, religion, sexual orientation, age or disability. See
[31 C.F.R. §
0.214](http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?TITLE=31&PART=0&SECTION=214&YEAR=2004&TYPE=TEXT).

1.  []{#UseRaceEthnicityinLEActions .anchor}[Use of Race and Ethnicity
    in Law Enforcement Actions.]{.underline} In June 2003,

DOJ issued its "[Guidance Regarding The Use of Race By Federal Law
Enforcement
Agencies](http://www.usdoj.gov/crt/split/documents/guidance_on_race.htm)."
Consistent with this guidance, agents should be guided by the following
standards when engaging in traditional law enforcement activities or law
enforcement activities relating to national security and border
integrity:

-   In making routine or spontaneous law enforcement decisions, agents
    may not use race or ethnicity to any degree, except that agents may
    rely on race and ethnicity in a specific suspect description.

-   In conducting activities in connection with a specific
    investigation, agents may consider information concerning race and
    ethnicity to the extent that the information is:

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-   Trustworthy;

-   Relevant to the locality or time frame of the criminal activity; and

-   Specific to particular suspects or incidents, or ongoing criminal
    activities, schemes or organizations.

-   In investigating or preventing threats to national security or other
    catastrophic events, or in enforcing laws protecting the integrity
    of U.S. borders, agents may not consider race or ethnicity except to
    the extent permitted by the Constitution and Federal laws.

20.6.2 [Use of Color, Religion, National Origin, Gender, Sexual
Orientation, Age or Disability in Law Enforcement Actions.]{.underline}
The DOJ standards set forth in [20.6.1](#UseRaceEthnicityinLEActions) of
this section should also guide agents in the use of color, religion,
national origin, gender, sexual orientation, age or disability as a
basis for law enforcement actions and decision making.

> []{.mark}

20.7 []{#ProceduresforReportingTIGTAEmployeeMisco .anchor}[Reporting
TIGTA Employee Misconduct.]{.underline}

The requirement to report misconduct to an appropriate authority is
contained in the Department of the Treasury Employee Rules of Conduct,
[31 C.F.R. Subtitle A Part
0](http://www.access.gpo.gov/nara/cfr/waisidx_00/31cfr0_00.html). Any
complaint, allegation, or information concerning misconduct by a TIGTA
employee should be reported as explained in [Chapter 200,
Responsibilities and Conduct, Section
60](../../../../../../../../I:/chapter200-general/200-60/chapter200-60.doc)
of the TIGTA Operations Manual.

1.  [Requirement to Report Arrests.]{.underline} If an agent is arrested
    for a felony or a

misdemeanor, the agent will report the arrest to his/her ASAC, as soon
as possible. The notification can be made verbally or in writing, and
should include the following:

-   Date of the arrest;

-   The specific offense for which the arrest was made; and

-   The name and address of the law enforcement agency making the
    arrest.

If available, a copy of the arrest report will be provided to the ASAC
by the employee.

The ASAC will ensure that the information is promptly reported to the
Special Inquiries and Intelligence Division (SIID) for review.

[]{#LautenbergAmendmentPolicy .anchor}20.8 [Lautenberg Amendment
Policy.]{.underline}

The Lautenberg Amendment, codified as [18 U.S.C. §
922(g)(9)](http://www4.law.cornell.edu/uscode/18/922.html), prohibits
anyone convicted of a misdemeanor crime of domestic violence from
possessing firearms or ammunition, even in the line of duty. Agents who
have been convicted of such a crime must notify their supervisor
immediately. Refer all questions regarding the application of the
Lautenberg Amendment to TIGTA Counsel for a determination.

9.  [Agent Requirement to Possess and Maintain Valid Driver's
    License.]{.underline}

All agents are required to drive a motor vehicle in order to carry out
their duties, so it is necessary to possess and maintain a valid
driver\'s license from one of the 50 States, the District of Columbia,
or Puerto Rico. The immediate supervisor will ensure that each agent
possesses and maintains a valid driver's license by reviewing each
agent's driver's license at their mid-year and final performance
appraisal reviews, and will take corrective action against any agent who
is not in compliance with the requirement.

See [Section
110.3.2](../../../../../../../../I:/chapter400-inv/400-110/chapter400-110.doc#SupervisorResponsibilities)
of this chapter for information on driver's license certification
requirements when operating a government-owned vehicle.