**CHAPTER 400 -- INVESTIGATIONS**

**(400)-140** **[Enforcement Activities]{.underline}**

140.1 [Overview.]{.underline}

This section includes information about enforcement activities and
investigative techniques used by TIGTA-Office of Investigations (OI).
Special Agents (SA\'s) are expected to be knowledgeable about the
instructions and procedures contained in this section, which contains
the following:

-   [Reporting Significant Facts--Fact Sheets](#ReportSigAction)

-   [Arrest Warrant and Criminal Summons](#ArrestWarrantCriminalSummons)

-   [Arrests](#Arrests)

-   [Searches and Seizures](#SearchAndSeizure)

-   [Inventory of Seized Property](#InvSeizedProp)

-   [Grand Jury Procedures](#GJProcedures)

-   [Physical Surveillance](#PhysicalSurveillance)

-   [Requesting Taxpayer Data](#ReqTPData)

-   [Tax Audit Referrals](#AuditReferrals)

-   [Centralized Authorization File](#CAF)

-   [Mail Covers](#MailCovers)

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

140.2 [Reporting Significant]{.underline} []{#ReportSigAction
.anchor}[Actions--Fact Sheets.]{.underline}

Many of the enforcement actions described in this section represent an
event of significant impact that must be reported to Headquarters. Use a
Fact Sheet ([Form OI
2020](../../../../../../../../C:/Program%20Files/Microsoft%20Office/Templates/TIGTA/Investigations%20Forms/Form%20OI%202020%20-%20Fact%20Sheet.dot))
to communicate enforcement actions to Headquarters.

See [Section
30.8](../../../../../../../../I:/chapter400-inv/400-30/chapter400-30.doc#ReportingSignificantCases)
of this chapter for specific information concerning activities requiring
submission of a Form OI 2020.

See Section 180.1 of this chapter for specific information concerning
Special Operations requiring Headquarters approval, e.g. execution of
arrest or search warrants involving a militant, anti-government or other
known organized criminal group.

Special Agents-in-Charge (SAC's) are responsible for adherence to these
guidelines.

140.3 []{#ArrestWarrantCriminalSummons .anchor}[Arrest Warrant and
Criminal Summons.]{.underline}

An arrest warrant is signed by a Federal magistrate and contains the
name of the defendant or description by which the defendant can be
identified with reasonable certainty. It also contains a description of
the offense charged in the complaint, and commands that the defendant be
arrested and brought before the nearest available magistrate.

A summons contains the same elements as an arrest warrant except that it
summons the defendant to appear before a magistrate at a stated time and
place.

140.3.1 [Service and Return.]{.underline} According to [Rule
4(d)(1)](http://www.law.cornell.edu/rules/frcrmp/Rule4.htm) of the
Federal Rules of Criminal Procedure (FRC), an arrest warrant can be
executed by a Federal marshal or by some other officer authorized by
law. The summons may be served by any person authorized to serve a
summons in a civil action. SA\'s should make every effort to serve their
own arrest warrants and summonses. The arrest warrant can be executed,
and the summons served, at any place within the jurisdiction of the U.S.

The arrest warrant is executed by the arrest of the defendant; the
warrant does not have to be in the possession of the arresting SA's at
the time of arrest. The SA who executed the arrest warrant returns it to
the magistrate who issued the warrant or the nearest available
magistrate.

The summons is served by delivering a copy to the defendant personally,
or by leaving it with a responsible adult at the defendant\'s residence
and mailing it to the defendant\'s last known address.

140.4 []{#Arrests .anchor}[Arrests.]{.underline}

An arrest is the taking into custody of a person accused of a crime.
SA\'s will normally execute all arrest warrants that are related to an
official investigation by TIGTA.

Arrests are made:

-   On an arrest warrant for a past crime;

-   On probable cause that the person to be arrested has committed a
    crime; or

-   For a crime being committed in the SA\'s presence.

140.4.1 [Arrest Warrants.]{.underline} An arrest warrant is a legal
process by a judicial officer, commanding that the person named within
the warrant be taken into custody. Rule 4(c)(3) of the FRC states:

> If the officer does not possess the warrant, the officer must inform
> the defendant of the warrant\'s existence and of the offense charged
> and, at the defendant\'s request, must show the warrant to the
> defendant as soon as possible.

Probable cause, based upon oath or affirmation, must be met in the
warrant of arrest. Probable cause is defined as a set of facts or
apparent facts which are sufficiently strong in themselves to lead a
reasonable, prudent law enforcement officer (LEO) to believe that the
person to be arrested committed the offense charged.

The SA obtaining the arrest warrant must ensure that the warrant is
immediately entered into TECS/NCIC. See Section 150.6.23.1 for more
information on entering arrests into TECS/NCIC.

140.4.2 [Statutory Authority.]{.underline} The IG Act furnishes
statutory authority for SA's to make an arrest with or without a warrant
pursuant to [26 U.S.C. §
7608(b)(2)](http://www4.law.cornell.edu/uscode/26/7608.html).

Arrests made under statutory authority must be in strict compliance with
provisions of the statute. According to the provisions of the IG Act, a
TIGTA SA may:

> \... execute and serve search warrants and arrest warrants, and serve
> subpoenas and summonses issued under authority of the United States; .
> . . \[and\] make arrests without warrant for any offense against the
> United States relating to the internal revenue laws committed in his
> presence, or for any felony cognizable under such laws if he has
> reasonable grounds to believe that the person to be arrested has
> committed or is committing any such felony....

140.4.3 [Non-Statutory Authority.]{.underline} Many Federal officers are
charged with the enforcement of certain laws without specific statutory
authority to make arrests. The primary responsibility of a TIGTA SA is
conducting official investigations of certain offenses arising from the
administration or enforcement of laws relating to the Internal Revenue
Service.

The U.S. Supreme Court has ruled that, in the absence of a controlling
Federal statute, the law of arrest of the state where the arrest is made
is controlling.

An SA's power to make an arrest without a warrant as a private citizen,
when valid under the law, is not made invalid because the crime is
outside the scope of the Internal Revenue laws.

An arrest without a warrant is a serious matter and could subject the
person making the arrest to civil and/or criminal liability for false
imprisonment, false arrest or other action that could lead to
administrative review.

In order for SA's acting as private citizens to be privileged to make a
warrantless arrest, it is generally necessary that a violation
constituting a felony be committed in their presence, or that the SA's
have reasonable grounds to believe the person they arrest has committed
a felony.

**Note:** See [Section
60.4](../../../../../../../../imds-temp/chapter400-inv/400-60/chapter400-60.doc#PeaceOfficerStatus)
of this chapter for more information on Peace Officer status.

140.4.4 [False Arrest.]{.underline} An arresting SA may incur a penalty
of monetary damages in a tort action for false arrest, false
imprisonment, or assault and battery, depending on the circumstances
surrounding the false arrest.

140.4.5 [Planning and Executing Arrests.]{.underline} Prior to executing
an arrest warrant, SA's must prepare an Operational Plan for
Surveillance, Undercover, and Arrest ([TIGTA Form OI
7504](../../../../../../../../C:/Program%20Files/Microsoft%20Office/Templates/TIGTA/Investigations%20Forms/Form%20OI%207504-%20Operational%20Plan%20Surveillance%20Undercover%20Arrest.dot)).
Agents must obtain approval for the plan from the SAC unless, in rare
instances, exigencies preclude a written plan. It is the responsibility
of all SA's to ensure there is an effective operational plan in place.
See Section 180.1 of this chapter for more information relating to Field
Operations.

140.4.6 [Entry of Residence When Making Arrest.]{.underline} SA's are
not authorized to enter a suspect\'s home in order to make an arrest
unless an arrest warrant has been issued. Exceptions to this rule are
"hot pursuit" and exigent circumstances. Enter a suspect\'s home to
affect an arrest only if there is reasonable belief that the suspect is
present. Prior to entry, give, or make a reasonable effort to give,
notice and purpose for entry, unless otherwise justified by exigent
circumstances.

Do not enter the residence of a third-party not named in the arrest
warrant without one of these circumstances:

-   The third-party\'s consent;

-   \"Hot pursuit\";

-   A search warrant; or

-   Exigent circumstances.

140.4.7 [Arrest Precautions.]{.underline} In accordance with the
Treasury Department's Policy on the Use of Force (Treasury Order
105-12), SA's may use a reasonable level of force necessary to effect an
arrest. SA's may also establish liaison and seek assistance from local
law enforcement agencies in potentially dangerous arrest situations. See
[Section
120.3](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-120/chapter400-120.doc#UseofForce)
of this chapter for information related to TIGTA's Use of Force Policy.

To accomplish the safe delivery of arrested persons, SA's must handcuff
every person arrested, with their hands behind their back, unless the
arrestee has a physical handicap or health problem that would make
handcuffing in this manner impractical or unsafe. SA's must:

-   Resolve any doubt in favor of using handcuffs and other restraining
    devices;

-   Maintain a close guard over an arrestee at all times, as handcuffs
    are only temporary controls;

-   When a prisoner is cuffed with hands in front, use a belt to hold
    cuffed hands to their body to prevent the prisoner from using the
    cuffs as a weapon; and

-   Never handcuff a prisoner to a fixed object inside a vehicle.

140.4.8 [Use of Firearms During Arrest.]{.underline} The Treasury
Department's Policy on the Use of Force (Treasury Order 105-12) and
TIGTA's Use of Force Policy should be followed at all times. See
[Section
120.3](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-120/chapter400-120.doc#UseofForce)
of this chapter for information related to TIGTA's Use of Force Policy.

Promptly notify the appropriate Assistant Inspector General for
Investigations (AIGI) in all cases in which a subject, an SA, or an
accompanying police officer fires a shot. See [Section
120.6](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-120/chapter400-120.doc#PostUseProcedures)
of this chapter for additional information on procedures following use
of force incidents.

140.4.9 [Affecting the Arrest.]{.underline} Plan the arrest to minimize
opportunities for the subject to either resist or flee.

When making an arrest the SA should, at a minimum, follow the below
procedures:

-   Arresting SA's must promptly identify themselves as Federal LEO\'s,
    and clearly advise the subject that he/she is under arrest;

-   Apprise the subject of his/her rights as afforded under the
    *Miranda* decision;

-   Use only reasonable and necessary force, but do not hesitate to use
    such force as necessary to effectively and expeditiously bring under
    control a person who initiates action to cause physical harm;

-   Inventory the subject\'s personal property; and

-   After arresting, handcuffing and searching the subject, transport
    the subject to a predetermined site for processing.

If the arrest is predicated upon an arrest warrant, the SA must
immediately remove the outstanding warrant from TECS/NCIC. See Section
150.6.23.2 for more information on removing arrest warrants from
TECS/NCIC.

140.4.10 [Fingerprinting.]{.underline} SA's should ensure that
fingerprints are obtained from all arrestees on Federal Bureau of
Investigation (FBI) Form FD-249, Criminal Fingerprint Card. FBI Form
FD-249 is imprinted with the primary TIGTA National Crime Information
Center Originating Agency Identifier (ORI) code DCTIX0000 and address
information. Follow these fingerprinting steps:

-   Obtain two sets of prints from the arrestee; and

-   Promptly submit one card directly to:

> Federal Bureau of Investigation
>
> Criminal Justice Information Services Division
>
> Special Processing Center
>
> 1000 Custer Hollow Road
>
> Clarksburg, WV 26306-0001
>
> Tel. (304) 625-2000

-   Place the other card in the case file for latent print comparison or
    for submission to the FBI should the first card be returned as
    unclassifiable.

If the fingerprint card does not contain a final disposition, prepare a
Final Disposition Report (FBI Form R-84), as follows:

-   Obtain prints of the arrestee\'s right hand fingers on this form and
    complete the left front side of the form;

-   Retain the form in the case file until the final disposition is
    available and send to the FBI for proper posting of the disposition
    to the arrestee\'s records; and

-   Consider obtaining palmprints and an identification photograph of
    the arrestee at the time of processing.

**Note:** When U.S. Marshals Service (USMS) personnel fingerprint the
arrestee, furnish Forms FD-249 to the USMS so fingerprints can be
obtained for TIGTA*.*

140.4.11 [Reporting to TIGTA Headquarters.]{.underline} Notify the
appropriate AIGI whenever an arrest is made. See [text
140.2](#ReportSigAction) of this section.

140.4.12 [Foreign Nationals.]{.underline} Treaty obligations of the U.S.
require that certain procedures be followed when arresting a foreign
national. These procedures are in addition to any other rights or
privileges afforded to individuals under arrest. Contact the Operations
Division, who will obtain specific information concerning the arrest of
foreign nationals from the U.S. State Department. See the State
Department procedures for [Consular Notification and
Access](http://www.state.gov/www/global/legal_affairs/ca_notification/part1.html),
dated January 1998 on the State Department web page.

Advise a foreign national of the right to have his/her government
informed of the arrest.

Notify the appropriate foreign consulate or embassy without delay if the
arrestee wishes to exercise this right.

Bilateral agreements between the U.S. and certain countries require
notification of a consulate or embassy regardless of the arrestee\'s
wishes. Contact the Operations Division or obtain the list of these
countries from the State Department\'s web page.

If a consulate or embassy needs to be notified, the SAC should telephone
the nearest consulate or embassy. The caller should prepare a written
record of the conversation noting date, time, person contacted, summary
of conversation and any consular requests. The SA should retain a copy
of the record in the investigative file.

Whenever a foreign national is arrested, notify the appropriate AIGI by
telephone and a follow-up memorandum. If a consulate or embassy has been
contacted, attach a copy of the written record of notification with the
memorandum.

Consular officials may visit an arrestee and arrange for legal
representation unless the arrestee objects to such actions. Such access
is subject to applicable laws and regulations.

In the event the State Department contacts TIGTA concerning the arrest,
notification, or lack of notification, the Deputy Inspector General for
Investigations (DIGI) or his/her designee will respond to the State
Department in accordance with disclosure laws.

140.4.13 [Wanted Posters.]{.underline} Headquarters may issue a Wanted
Poster when TIGTA possesses a warrant of arrest for an individual whose
whereabouts are unknown. If a Title 26 U.S.C. violation is involved,
TIGTA's Office of Chief Counsel (OCC) must be consulted prior to
requesting a Wanted Poster.

-   Wanted Posters are mailed to Federal, State, and local law
    enforcement offices; and

-   Wanted Posters request that anyone with information concerning the
    subject contact the nearest TIGTA office listed on the back of the
    poster.

The SAC's request Wanted Posters via a memorandum through the
appropriate AIGI to the DIGI. The following information must be
furnished:

-   Case name and number;

-   Justification for issuance of the poster;

-   Full name of the subject;

-   Photograph, if available;

-   Fingerprints;

-   Alleged criminal violation(s) as described on arrest warrant;

-   Personal data including date and place of birth, weight, height,
    color of hair and eyes, occupation, and Social Security Number
    (SSN);

-   Date of issuance of warrant and office or official holding warrant;

-   Whether subject should be considered armed and dangerous;

-   Any other pertinent data; and

-   A copy of arrest warrant.

Upon approval of the request, the Operations Division will arrange,
through the Treasury Department, the printing and mailing of the Wanted
Posters to various Federal, State, and local offices. A distribution
list for each Wanted Poster issued is maintained by the SAC of the
issuing division.

**Note:** When the subject of a Wanted Poster is apprehended or when for
any reason an issued poster should be withdrawn, advise the DIGI,
through the appropriate AIGI, by memorandum as soon as possible. A
cancellation notice will then be sent to all recipients of the Wanted
Poster.

140.5 []{#SearchAndSeizure .anchor}[Searches and Seizures.]{.underline}

A search warrant may be issued as provided in Chapter 205 of Title 18 of
the United States Code, and the FRC, for the seizure of personal
property used, or intended for use, in violation of the Internal Revenue
laws.

The [IG Act](http://www.access.gpo.gov/uscode/title5a/5a_2_.html)
authorizes SA\'s to execute and serve search warrants and to make
seizures of personal property subject to the Internal Revenue laws in
accordance with the provisions of [§
7608(b)](http://www4.law.cornell.edu/uscode/26/7608.html) of the IRC.

140.5.1 [Authority to Issue Warrant.]{.underline} A search warrant may
be issued by a Federal magistrate or a State court of record within the
Federal district for a search of property or for a person within the
district. A warrant may be issued to search for and seize any:

-   Property that constitutes evidence of the commission of a criminal
    offense;

-   Contraband, the fruits of a crime, or things otherwise criminally
    possessed; or

-   Property designed or intended for use, or which is or has been used,
    as the means of committing a criminal offense.

140.5.2 [Grounds for Issuing Warrant.]{.underline} A search warrant,
other than a warrant upon oral testimony, is issued only on an affidavit
or affidavits sworn to before the Federal magistrate judge and
establishing the grounds for issuing the warrant. The affidavit must
recite facts; mere suspicion, hunches, or conclusions are not sufficient
for the magistrate judge to determine the existence of probable cause.
The court must assure itself that sufficient facts are present to
establish the trustworthiness of this information under the "totality of
the circumstances"*.* The two-pronged test for determining the
trustworthiness of hearsay information used in determining probably
cause is as follows:

-   There should be presented sufficient facts that will show the
    magistrate judge that the particular source, whose identity need not
    be disclosed, is credible, or worthy of belief; and

-   The magistrate judge should be informed of the underlying facts and
    circumstances that led the source to believe that items subject to
    seizure are where they are claimed to be.

The Constitution requires that no warrants shall be issued except those
based on probable cause. For purposes of the law of search and seizure,
probable cause can be defined as a set of facts or apparent facts which
are sufficiently strong in themselves to lead a reasonable, prudent LEO
to believe that a crime has been or is being committed and that evidence
of that crime is located at the place to be searched.

140.5.3 [Execution of Warrant.]{.underline} According to FRC 41, search
warrants are directed to an officer executing the warrant commanding the
officer to search within a specified period of time, not to exceed 10
days, the person or place named for the property described in the
warrant and to return the warrant to the magistrate judge.

Section 3105 of Title 18 of the United States Code states that a search
warrant may be served by any officer named in it or by an officer
authorized by law to serve such warrant. No other individuals can
execute the search warrant, except upon the request of the officer who
is present and acting in its execution.

The warrant shall be served in the daytime unless the court provides in
the warrant and for reasonable cause shown that it may be served at
times other than daytime. The term "daytime" means the hours between
6:00 a.m. and 10:00 p.m. according to local time. The warrant must be
executed and a return made to the magistrate or judge within the period
specified in the warrant, not to exceed ten days from the date of the
warrant.

140.5.4 [Return of Warrant With Inventory.]{.underline} If no one is
present during the search, a copy of the search warrant must be left in
a conspicuous place so that the owner of the premises may find it. If no
property is seized, the SA is only required to leave a copy of the
warrant with the person or at the premises searched.

When taking property pursuant to the authority of the search warrant,
list the property on the inventory found on the reverse side of the
search warrant. The list must be made in the presence of another officer
and the person from whose premises the property was taken if that person
is present and available. If either another officer or the person from
whose premises the property was taken is not present, the inventory must
be made in the presence of a least one credible witness.

All property taken from the premises during the execution of a search
warrant must be accounted for. Items not related to the search, but
seized under plain view, must be accounted for on a separate receipt. No
specific form or format exists for this separate receipt. The SA should
put the information as required by the nature of the seized item on a
plain sheet of paper and leave it either with the person whose premises
have been searched or on the premises itself. If permitted under 26
U.S.C. § 6103, notify the appropriate law enforcement agency about the
"plain view" items seized.

The search warrant will designate a Federal magistrate judge to whom it
shall be returned promptly. The Federal magistrate judge shall, upon
request, deliver a copy of the inventory to the person from whom or from
whose premises the property was taken and to the applicant for the
warrant. Although a prompt return is required by the rule, a failure to
make a prompt return will not invalidate the search warrant or the items
seized since this is held to be only an administrative procedure after
the search.

140.5.5 [Affidavit for Search Warrant.]{.underline} SA's will include
the following information when preparing applications for the issuance
of search warrants:

-   An exact description and location of the premises to be searched;

-   The name of the owner or person occupying the premises;

-   A description of the property being used to violate the law, and the
    specific sections of the U.S.C. being violated;

-   A detailed statement of the facts developed by surveillance,
    examination of third-party records, and other means, to support the
    application for issuance of a search warrant; and

-   Number each page of the affidavit and show the total number of pages
    (e.g., page 1, 2, or 3 of a 3-page affidavit). Each page should bear
    the signature of the affiant; type the magistrate\'s or judge\'s
    jurat on the last page.

**Note:** If the property being searched or seized is computer software,
hardware or data consult with a Strategic Enforcement Division (SED)
computer investigative specialist prior to applying for and executing
the warrant*.*

140.5.6 [Searches Without Warrants.]{.underline} The Fourth Amendment of
the U.S. Constitution states a preference for searches pursuant to
warrants. However, there are situations in which SA's are permitted to
search without a warrant. These situations include, but are not limited
to, searches incident to an arrest and searches made with consent.

140.5.7 [Searches Incident to Lawful Arrest.]{.underline} Incident to
any lawful arrest, an SA may contemporaneously search both the
arrestee's person and the immediate area into which that person might
reach to obtain weapons, means of escape, and any evidence that might be
concealed or destroyed. In a search incident to a lawful arrest
involving either the arrestee's person or immediate area, the
determinative factor triggering the protection of the Fourth Amendment
and thus determining the legal scope of the particular search is the
degree of privacy that a person, even a person under arrest, can expect
in that person's body and possessions.

An SA can make a complete and thorough search of the arrestee's person
regardless of the type of offense for which that person is arrested or
the circumstances in the particular case. The SA conducting the search
does not have to articulate any expectation of finding evidence of any
particular offense. The U.S. Supreme Court has held that the lawful
search of the "person" includes a search of those items "immediately
associated with the person of the arrestee." Therefore, clothing and
small containers carried on the person are also subject to examination
under the aegis of the search incident to arrest (e.g., a man's wallet,
a woman's purse, an eyeglass case, a cigarette package, a pill box).

The exact area around an arrestee that SA's may search for weapons and
evidence incident to an arrest depends on the facts and circumstances of
each case, but generally has been limited to the "arms length" or
"lunging distance" area into which the individual could reasonably
reach. Thus, the arrest of an individual in that person's living room
would not justify a search incident to arrest of other rooms of the
house. But, while no search of other rooms is allowed, an SA can look
into spaces or areas adjacent to the area where the individual was
arrested to determine if there are persons concealed there who might
harm the SA or aid the arrestee's escape. If a person is arrested while
seated at a desk, an SA may search, contemporaneous with the arrest, the
top of the desk and similar areas within reach of where the arrestee is
seated. The U.S. Supreme Court has not, however, specifically ruled on
the issue of whether the SA would be allowed to search those desk
drawers that are locked at the time of the arrest.

The U.S. Supreme Court has specifically held that an SA, who has made a
lawful custodial arrest of the occupant of an automobile, may
contemporaneous to that arrest, search the passenger compartment of that
automobile. This includes the contents of all containers found within
the passenger compartment whether they are open or closed. Such a search
will be contemporaneous even though the arrestee has been removed from
the vehicle.

Once the arrestee has been removed from the scene of the arrest, SAs may
not go back to the place where the arrest took place to search because
the arrest, and thus the exigency of the moment, has passed and the
search would not be "contemporaneous."

An SA of the same sex as the arrestee should search the arrestee
whenever possible.

When applying for an arrest warrant where there is probable cause to
believe that evidence of a crime can be found at a specific location,
apply for a search warrant at the same time.

If probable cause is developed after the arrest, then apply for a search
warrant while members of the arresting party remain on the premises to
prevent destruction of the evidence.

**Note:** Except as described above, do not search the premises for
evidence without a warrant.

140.5.8 [Searches Made with Consent.]{.underline} An SA may conduct a
search without a warrant with the voluntary consent of the person who
has apparent authority to give the consent. Any coercion or deception
will invalidate the consent for the search.

If two or more persons share either premises or a thing, each assumes
the risk that the other will consent to a search. Where two or more
people have common authority, access and control over a place or thing,
either or any of them can effectively consent to a search of it. Legal
title is largely irrelevant; it is the guest, not the motel manager, or
the tenant, not the landlord, who has the authority to consent. SAs
should take care when authority to consent is in doubt. For example, if
two persons are roommates, one of them can consent to a search of his
own bedroom and common areas like the kitchen and living room; he can
probably NOT consent to a search of the roommate's bedroom. A spouse
will have authority to consent to a search of a closet the spouse shares
with the other spouse, but not of a locked box in that closet to which
the second spouse alone has the key and to which the first spouse does
not have access.

If a person implies by word or action that the person has authority to
consent to a search of a given area, and SA's reasonably rely on such
impression and search that area, any evidence found will be admissible.

Except in extraordinary circumstances obtain a written waiver of Fourth
Amendment rights from the person granting consent. See [Exhibit
(400)-140.1](../../../../../../../../I:/chapter400-inv/400-exhibits/exhibit400-140-1.doc),
OI Written Consent to Search, for format of written waiver.

The fact that a person in custody has voluntarily consented to a search
does not mean that he or she may be interrogated without receiving
Miranda warnings.

Consent may be withdrawn during the course of the search and the search
must be stopped. Consider application for a search warrant. Anything
seized before revocation of the consent may be introduced into evidence
or used as probable cause to obtain a warrant.

140.6 []{#InvSeizedProp .anchor}[Inventory of Seized
Property.]{.underline}

Secure any property in the physical control of arrestees or seized as
evidence or forfeiture. Inventory all vehicles and other property that
are taken into custody. Conduct an inventory to:

-   Protect the owner\'s property;

-   Protect the SA and the Government against claims of lost, stolen, or
    vandalized property;

-   Protect the SA, other personnel, and the public from potentially
    dangerous items; and

-   Assist in identifying the owner of the vehicle or property.

The scope of the inventory may not extend any further than is reasonably
necessary to discover valuables or other items for safekeeping. Thus,
SA's would not be justified in looking into the heater ducts or inside
the door panels of an automobile because valuables normally are not kept
in such places. However, the U.S. Supreme Court has held that LEO's
could lawfully inventory a sealed envelope, which was found in a
backpack in a vehicle.

**Note:** See [Section
190](../../../../../../../../I:/chapter400-inv/400-190/chapter400-190.doc)
of this chapter for the policy pertaining to evidence handling and
safeguards.

140.6.1 [Inventory Procedures.]{.underline} Limit the inventory to
locating valuables or harmful items for secure storage. An inventory is
not a search for evidence. Advise the subject of the purpose of the
inventory and the results of the inventory at the time of arrest or as
soon after the inventory as practical.

-   Conduct the inventory at the time of the arrest, or as soon as
    practical after the arrest;

-   Conduct a detailed inventory of all property, including the contents
    of containers and vehicles in the custody and control of the
    Government; and

-   Open all compartments, including locked or closed containers, and
    catalog all items found.

A container includes, but is not limited to the following:

-   Purses;

-   Shoulder bags;

-   Briefcases;

-   Backpacks;

-   Suitcases;

-   Boxes;

-   Envelopes; and

-   Bags.

Prepare a Memorandum of Interview or Activity ([Form OI
2028-M](../../../../../../../../C:/Program%20Files/Microsoft%20Office/Templates/TIGTA/Investigations%20Forms/Form%20OI%202028M-%20Memorandum%20of%20Interview%20or%20Activity.dot))
or inventory listing showing the results of the inventory.

Include the following documentation when making an inventory of
vehicles:

-   Year, make, model, color, vehicle identification number, license
    number;

-   Name and identifying information of the vehicle operator and the
    owner, if different from the operator;

-   Description of all valuables secured from the vehicle;

-   List of all accessories, tools, and unattached parts left in the
    vehicle;

-   Description of the condition of the body and upholstery (list
    damaged or deteriorated areas, stating extent of damage); and

-   List of all missing items such as keys, motor, radio, battery, or
    spare tire.

If a container or vehicle compartment is locked, be careful to minimize
damage to the container or its contents while gaining access.

**Note:** All property, which constitutes contraband or evidence of a
crime, is subject to seizure. If permitted by 26 U.S.C. § 6103, notify
the appropriate local or state agency if property seized is not evidence
of a Federal crime.

140.6.2 [Property Held for Security Purposes.]{.underline} Secure cash,
credit cards, jewelry, furs, weapons, electronics, etc., in evidence
lockers, locked cabinets, or other facilities under the control of the
Government. Limit access to these facilities to the seizing SA and the
evidence custodian.

140.6.3 [Seized Vehicles.]{.underline} Impound and store vehicles at a
secure location or a facility used by other Federal, State or local law
enforcement agencies.

-   Contact the USMS to arrange for storage if no other adequate
    facilities are available; and

-   Adhere to impound procedures of the agency providing storage.

140.6.4 [Inventory Listing.]{.underline} Place the original Form OI
2028-M and/or the inventory listing in the investigative case file.
Leave a copy with or attached to the property. Give a copy of the
listing to the storage facility representative, and a copy to the person
from whom the property was seized. If the owner of a seized vehicle is
not the operator/arrestee, mail a copy to the owner at the address of
record on the vehicle registration.

140.6.5 [Release of Property.]{.underline} Secure all property until it
is properly disposed of or released to the owner or person from whom it
was seized. Do not release any property until the owner provides a
completed release/receipt to the releasing SA.

140.7 []{#GJProcedures .anchor}[Grand Jury Procedures.]{.underline}

Rule 6(e) of the FRC governs the secrecy and permissible disclosure of
grand jury information. All SA's are required to be cognizant of Rule
6(e) including those provisions concerning the general rule of secrecy,
disclosure of grand-jury matters, Sealed Indictments and Sealed Records.

140.7.1 [Access to Grand Jury Information.]{.underline} Rule 6(e)
permits disclosure of matters occurring before the grand jury to such
TIGTA personnel as are deemed necessary by an attorney for the
Government to assist in the performance of such attorney's duty to
enforce Federal criminal law.

Do not disclose matters occurring before the grand jury to any others,
including other TIGTA personnel except as deemed necessary by the
attorney for the Government. Matters occurring before the grand jury
include all documents and testimony obtained by grand jury subpoena.

Under the provisions of Rule 6(e), a knowing violation may be punished
as a contempt of court.

140.7.2 [Special Agent Assisting the Attorney for the Government in a
Grand Jury Matter.]{.underline} If a Government attorney wants to make a
TIGTA SA an agent assisting the Government's attorney under Rule 6(e),
the SA shall immediately give the Government attorney the names of the
Headquarters, managerial, and clerical personnel who will need to be put
on the grand jury disclosure list. The list shall include all personnel
necessary to manage the grand jury material and oversee the SA\'s job
performance. The list will usually contain, but not necessarily be
limited to, the names of the DIGI, the AIGI, the DAIGI, the SAC, the
Deputy Special Agent-in-Charge (DSAC), the Assistant Special
Agent-in-Charge (ASAC) and appropriate clerical personnel. It may also
need to include personnel in TIGTA's Office of Chief Counsel (OCC).

140.7.3 [Disclosure of Grand Jury Material in Judicial
Matters.]{.underline} Grand jury matters may not be disclosed except as
permitted by Rule 6(e) of the FRC. According to the Rule, grand jury
matters may be disclosed when so directed by a court preliminarily to or
in connection with a judicial proceeding. Such disclosure is limited, as
the U.S. Supreme Court has ruled that disciplinary or adjudicatory
proceedings are not judicial proceedings.

TIGTA may use grand jury information for non-criminal law enforcement
purposes only upon the issuance of a court order under Rule 6(e)
directing disclosure of matters occurring before the grand jury for the
purpose of civil liabilities.

The presiding judge has discretion to grant an order under Rule 6(e) for
the release of grand jury information.

140.7.4 [Court Order Under Rule 6(e).]{.underline} An "attorney for the
government" applies for a court order under Rule 6(e). \"Attorney for
the government\" is defined by Rule 1(b) to include only \"the Attorney
General or an authorized assistant; . . . a United States Attorney or an
authorized assistant; . . . when applicable to cases arising under Guam
law, the Guam Attorney General or other person whom Guam law authorizes
to act in the matter; and . . . any other attorney authorized by law to
conduct proceedings under these rules as a prosecutor.\" When the terms
\"attorney for the government\" or \"government attorney\" are used,
they refer to the attorney directly involved in the grand jury
proceeding. This does not include TIGTA OCC or IRS Chief Counsel
Attorneys, but may include Criminal and Tax Division Attorneys of the
Department of Justice (DOJ).

140.7.5 [Protection of Grand Jury Information.]{.underline} There are no
restrictions on the use of information or material presented to or
developed by a grand jury after a court orders its unrestricted
disclosure or the material is legally disclosed under another FRC.

Information supplied to the grand jury by TIGTA from sources or leads
independent of the grand jury process may be used for both the criminal
purposes of the grand jury and the civil or administrative purposes of
TIGTA.

SAs must take special care to document sources of information and leads,
as TIGTA may bear the burden of proving that evidence used for civil or
administrative purposes was obtained independent of the grand jury.

SAs must ensure that any grand jury material is segregated from other
case materials. They must:

-   Index it as to the source of the material; and

-   Ensure that only authorized persons review the material.

140.7.6 [Dual Criminal and Administrative Investigations.]{.underline}
There are instances where investigations have both criminal and
administrative potential. It is imperative to separate grand jury
material from other case material in these situations.

Prepare a detailed investigative work plan on Chronological Case
Worksheet (Form OI 6501). Prepare a second Form OI 6501 to include all
grand jury material as the circumstances dictate. If one lead identifies
another lead, note the Forms OI 6501, with emphasis on dates of
interview, identification of sources, etc.

At the time that an investigation is accepted for grand jury action,
ensure that the Form OI 6501 is:

-   Documented to sufficiently establish that all information and leads
    to that point were obtained independent of the grand jury;

-   Expanded to include a comprehensive list of projected leads that
    would be pursued if the case were to be investigated as an
    administrative misconduct matter (in order to document that these
    leads were known prior to grand jury activity); and

-   Documented to show that any information received independently of
    the grand jury, but after grand jury action has begun, has been
    received from a source not under grand jury process.

In those situations where the subject enters a guilty plea, request that
the U.S. Attorney (USA) legally disclose in connection with the guilty
plea as much grand jury material as possible for use in subsequent
administrative proceedings.

140.7.7 [Closing and Reporting Grand Jury Cases.]{.underline} At the
conclusion of a grand jury investigation, return any material obtained
by the grand jury process to the attorney for the Government. The
attorney for the Government may instruct that the material be returned
to the source. In preparing the report, be cautious in the writing of
allegations, results of investigation, background information, details,
and exhibit list sheet, so as not to disclose the specific content of
the sealed pages.

Prepare and process reports containing grand jury information as
follows:

-   Type or stamp \"Grand Jury Information\" at the bottom of each Form
    OI 2028-M that contains grand jury information. Do not mark
    affidavits that contain grand jury information; treat them as listed
    below. Any question concerning whether information contained in the
    Form OI 2028-M is Grand Jury Information should be discussed with
    the Assistant U.S. Attorney (AUSA).

-   Assemble the report and number the pages. After supervisory review,
    remove the pages and affidavits designated as grand jury information
    and replace them with blank pages entitled, \"See Restricted File
    Envelope.\"

-   Seal the removed pages and affidavits in a Restricted File Envelope
    (TIGTA OI Form OI 6504), and insert the Form OI 6504 in the case
    file. List on the Form OI 6504 the names of authorized personnel who
    have access to the grand jury information. Only an authorized TIGTA
    employee can open the Restricted File Envelope; document each
    opening of the envelope in the space provided. Ensure that the pages
    in the Restricted File Envelope remain sealed until the information
    becomes public record or the court releases the information.

-   Forms OI 6504 are maintained in accordance with [Section
    250.3.1](../../../../../../../../I:/chapter400-inv/400-250/chapter400-250.doc#CaseFileRetentionProcedures)
    of this chapter.

140.8 []{#PhysicalSurveillance .anchor}[Physical
Surveillance.]{.underline}

Surveillance is an investigative technique by which one or more SA\'s
physically observe an individual or group of individuals to:

-   Obtain information;

-   Develop leads; and

-   Gather evidence of misconduct or criminal activity that would not
    normally be available through other investigative techniques.

140.8.1 [Surveillance Activity and Procedures.]{.underline} SA's must
obtain supervisory approval prior to conducting surveillance activities
unless exigent circumstances require that an immediate surveillance be
conducted (e.g. to prevent the loss of evidence of misconduct or
criminal activity). SA's must document the approval, or the exigent
circumstances that precluded obtaining approval, in the Form OI 6501. In
the event of exigent circumstances, notification of the surveillance
activity must be made to the ASAC or other appropriate supervisor at the
earliest possible opportunity.

ASAC's are authorized to approve surveillance activities that meet the
following criteria:

-   The surveillance activity does not involve either the execution of
    an arrest or search warrant, and is not reasonably expected to
    result in an arrest;

-   The surveillance activity does not constitute a Special Operation or
    an UC Operation, as defined by the Section 180.1 of this chapter;

-   The surveillance activity will not be conducted for the purpose of
    gathering national security intelligence; and

-   All of the TIGTA personnel being utilized in the surveillance
    activity are under the approving ASAC's command.

See Section 180.1 for approval requirements of surveillance activities
that do not meet the above criteria because of high-risk situations or
situations involving sensitive circumstances.

For all surveillance activities involving more than one agent,
appropriate discussions must be undertaken among the agents to ensure
safe and efficient coordination of each participant's activities. When
participants of a surveillance activity are from geographic locations
outside the area in which the surveillance activity will be conducted,
the case agent must ensure that all participating agents are briefed on
the details of the operation and that such briefings are documented in
the TIGTA Form OI 6501. These briefings for ASAC-approved surveillance
activities may be verbal or in writing (see Section 180.1 for more
information relating to a written operational plan) and must include the
following information, as appropriate:

-   Information about the subject(s) of the surveillance (e.g., name,
    physical description, criminal history, etc.);

-   The location of the surveillance (if mobile surveillance, identify
    likely locations);

-   Names and assignments of all participating special agents;

-   Information relating to communication among the participating agents
    (e.g., cell phone numbers, radio frequencies, etc.);

-   Names and contact numbers of the cognizant AUSA and local police, if
    applicable;

-   The location of local police stations in the immediate area;

-   The location of hospitals/medical facilities in the immediate area;
    and

-   Any other information that would substantially contribute to a safe
    and effective surveillance activity.

It is important to distinguish between surveillance activities and
undercover operations. The following characteristics generally apply to
surveillance:

-   The purpose is to observe ongoing activities and/or individuals;

-   Interaction with subjects and third parties does not occur or is
    limited;

-   Conversations are incidental to the surveillance and are not
    monitored or recorded;

-   SA\'s have limited cover available to protect the integrity of the
    surveillance;

-   Usually only local TIGTA personnel are used; and

-   SA\'s need not be in the undercover cadre or trained in undercover
    techniques.

**Note:** The converse of any of the above activities may be construed
as an undercover operation (e.g., initiating and/or participating in
conversations and activities with identified targets).

140.8.2 [Restrictions During Surveillance.]{.underline} SA\'s are
responsible for knowing and obeying local speed limits and traffic laws
during surveillance activities. In rare instances, pursuit or emergency
response driving may be justified during surveillance. See [Section
110.10](../../../../../../../../imds-temp/chapter400-inv/400-110/chapter400-110.doc#EmegencyDriving)
of this chapter for detailed information.

Regardless of the circumstances, SA\'s involved in a surveillance must
keep the safety of the general public and TIGTA personnel as their
foremost concern.

140.9 []{#ReqTPData .anchor}[Requesting Taxpayer Data.]{.underline}

The review of IRS documents such as original tax returns, return
information, audit reports, and IRS Criminal Investigation (CI) reports
may prove helpful in the course of a TIGTA investigation. These reviews
must be done pursuant to the authority of the Privacy Act and [I.R.C. §
6103](http://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006103----000-.html).
See [Chapter 700, Chief Counsel, Section
50.5.2](../../../../../../../../I:/chapter700-counsel/700-50/700-50.doc#Exceptions)
and Section 70 of the TIGTA Operations Manual. As with all taxpayer
data, SA's must be careful to safeguard the returns and return
information.

140.9.1 [Requesting Original Tax Returns.]{.underline} Use the
Integrated Data Retrieval System (IDRS) to order and control tax returns
and return information required during a tax administration
investigation. SAC\'s are responsible for ensuring there are adequate
controls over the approval of requests for returns and return
information and that returns and return information are promptly
returned to files when they have served their purpose.

140.9.2 [Reviewing Tax Audits or Criminal Investigation
Reports.]{.underline} To review a tax audit report or an investigative
report by IRS CI, contact the IRS management official overseeing the
function. Include a copy of portions of the tax audit or investigative
report in the TIGTA report only if pertinent to the case.

140.9.3 [Use of Third Party Returns or Return Information.]{.underline}
It is sometimes necessary to disclose authentic third party tax returns
or return information to non-IRS employees, especially during undercover
operations. The returns or return information may be disclosed only
after:

-   Securing the third party's consent. See
    [Exhibit(400)-140.2](../../../../../../../../I:/chapter400-inv/400-exhibits/exhibit400-140-2.doc),
    OI Consent for Release of Tax Return and/or Tax Return Information,
    for format of consent form; and

-   Discussion with TIGTA Counsel's office, if unable to secure the
    third party's consent to determine if I.R.C. § 6103 would authorize
    the disclosure under the circumstances at issue.

140.10 []{#AuditReferrals .anchor}[Tax Audit Referrals.]{.underline}

Information developed by TIGTA or in the possession of TIGTA may have a
bearing on the correctness of a return or on the determination of tax
liability of a taxpayer. An audit of tax returns, provided the matter is
not before the grand jury, may help resolve issues TIGTA is
investigating involving:

-   Bribery;

-   False reports;

-   Filing of false returns;

-   Misconduct;

-   Conflict of interest situations;

-   Attempts to corrupt IRS employees; or

-   Section 1203 allegations

A tax audit referral by TIGTA differs from a regular audit examination
only to the extent of TIGTA\'s interest in a related matter. In these
examinations, the examiner performs the regular audit function in
cooperation with TIGTA, but is not under the control or direction of
TIGTA personnel.

**Note:** With allegations of IRS employee tax fraud (e.g., false
returns), contact IRS CI as detailed in the Memorandum of Understanding
Between IRS CI and TIGTA.

140.10.1 [Tax Audit Request Procedures.]{.underline} To initiate a tax
audit referral, the requesting agent must use TIGTA Form OI 8109,
Request for Examination of Income Tax Return Relating to a TIGTA
Investigation. The form must be completed with all available
information.

The SAC-Field Division approves all tax audit referrals in the field.
The SAC-Special Inquiries and Intelligence Division (SIID) approves all
tax audits required by Headquarters TIGTA personnel.

Following SAC approval, the form should be submitted to the address
identified in the form. The SAC will inform the DAIGI or
AIGI-Headquarters Operations, as appropriate, of any approved tax audit
requests.

**Note:** If closed years are involved, include sufficient basis to
justify reopening of the closed years. See IRS policy statement P-4‑3
and the Internal Revenue Manual (IRM).

If the IRS official receiving a request for a tax audit determines that
the examination is not warranted, the IRS will prepare a memorandum for
the requesting SAC office that will explain the reason(s) the
examination was not warranted.

The SAC may contact the IRS business unit in Lanham, Maryland, as
necessary, regarding the status of open requests, and the contact will
be documented in the case file.

140.10.2 [Results of Tax Audits.]{.underline} After receiving the
examination report from the examiner, prepare a summary of the results
and its effect upon the case or project. Include the summary in the
investigative file.

140.11 []{#CAF .anchor}[Centralized Authorization File
(CAF).]{.underline}

The CAF is an automated file of taxpayers that have executed powers of
attorney and contains the names of taxpayers\' representatives. The CAF
is available on IDRS and was created to help determine whether a
representative holds a power of attorney for a taxpayer in order to
facilitate communication with the IRS and to avoid disclosure problems.

-   Use CAF information only for investigative purposes; and

-   When required, obtain proper approval prior to using the CAF.

140.11.1 [Accessing the CAF.]{.underline} Most TIGTA field employees who
are authorized to use IDRS are also authorized to make ordinary IDRS
inquiries of the CAF in connection with their official duties. SAs must
comply with the provisions of I.R.C. § 6103 when accessing tax returns
and return information, including information in the CAF concerning
taxpayer representatives received by the IRS on filed tax returns.

Make ordinary CAF inquiries by using IDRS command codes such as "CFINQ"
and "RPINQ":

-   When CFINQ is input with a Taxpayer Identification Number, the
    output will indicate which tax modules are covered by an
    authorization and the identification number of the representative;
    and

-   When RPINQ is input with a representative\'s identification number,
    the output will list the name and address of the representative.

There is no command code that will list all taxpayers represented by a
given representative. However, SED computer investigative specialists,
with the approval of the ASAC-SED Cincinnati, can extract CAF data that
will list all taxpayers represented by a specific representative.

140.11.2 [Approval Authority and Request Procedures.]{.underline} Prior
to any CAF access, other than ordinary inquiries in a tax administration
investigation using IDRS command codes, the SA will obtain written
approval from his SAC, as appropriate. The SA must document the request
on a Form OI 6501 and prepare a memorandum to the approving official
containing:

-   Case name and number in which the CAF will be used;

-   Summary of the investigation to date;

-   The reason CAF information and/or analysis is necessary, and an
    explanation of why this information is unavailable from other
    sources;

-   Representative\'s complete name (last, first, and middle initial);

-   Representative\'s Identification Number;

-   Any factors that make this case sensitive; and

-   Two signature lines labeled \"Approve\" and \"Disapprove.\"

The SAC reviews the SA\'s request package and advises the SA of the
approval or disapproval. The SAC must retain the documentation for the
request.

The SAC forwards the approved memorandum to the ASAC-SED Cincinnati.
When the approved CAF request memorandum is received by SED, a TIGTA SED
computer specialist will extract the requested CAF data and
electronically send the requesting SAC the CAF data in a Microsoft
Access Data Base file.

140.11.3 [CAF Analysis and Utilization.]{.underline} SED research
provides CAF data for investigative purposes. Use the CAF data:

-   As an investigative tool to identify former and current clients of
    representatives;

-   To provide for the security of IRS employees after a representative
    is designated as a potentially dangerous taxpayer (PDT), and
    additional contacts with the representative are anticipated;

-   To identify clients of a representative after the representative has
    made a bribe overture in order to identify other potential bribe
    overtures; or

-   For further analysis with other IDRS information to identify IRS
    employees who were assigned cases in the names of clients whose
    representative made a bribe overture.

Do not use CAF data to initiate audits if the information is available
through another source, such as the Preparer Inventory File, or the
Automated Information Management System historical files.

140.12 []{#MailCovers .anchor}[Mail Covers.]{.underline}

The U.S. Postal Service defines \"mail covers\" as "the process by which
a nonconsensual record is made of any data appearing on the outside
cover of sealed or unsealed class of mail matter, or by which a record
is made of the contents of any unsealed class of mail matter as allowed
by law." The information provided by a mail cover may only be used to:

-   Protect national security against actual or potential threats to the
    U.S. by a foreign power or its agents. (Note: Only those agencies
    with national security investigative authority may request covers in
    this category);

-   Locate a fugitive;

-   Acquire evidence of commission or attempted commission of a crime
    punishable by one year or more in prison (felony violations); or

-   Assist in the identification of property, proceeds or assets
    forfeitable because of a violation of criminal law.

The U.S. Postal Service defines \"fugitive\" for mail cover purposes, as
any person who has fled from the U.S. or any State, territory, the
District of Columbia, or possession of the U.S. to:

-   Avoid prosecution for a crime;

-   Avoid punishment for a crime; or

-   Avoid giving testimony in a criminal proceeding.

140.12.1 [U.S. Postal Service Regulations.]{.underline} U.S. Postal
Service regulations require all requests for mail covers, with records
of action ordered thereon, and all reports issued pursuant thereto, to
be deemed within the custody of the Chief Postal Inspector. However, the
Chief Postal Inspector maintains discretion regarding physical storage
of the data obtained from a mail cover.

Mail cover documents are the property of the U.S. Postal Service and are
loaned with the understanding they will be treated confidentially.
Reproduction of mail cover documents is prohibited. To the extent
possible, mail covers should not be introduced as evidence in criminal
or civil proceedings.

140.12.2 [Authority for Mail Covers.]{.underline} U.S. Postal Service
regulations, which constitute the sole authority and procedure for
initiating, processing, placing, and using mail covers, are provided in
[39 C.F.R. §
233.3](http://a257.g.akamaitech.net/7/257/2422/12feb20041500/edocket.access.gpo.gov/cfr_2004/julqtr/39cfr233.3.htm).
Mail covers are approved by the Manager, Criminal Investigations Service
Center except where a mail cover is ordered by the Chief Postal
Inspector.

TIGTA is a Federal Law Enforcement Agency under U.S. Postal Service
regulations and may request mail covers within any of the conditions
established in those regulations.

140.12.3 [Requests for Mail Covers.]{.underline} Prepare TIGTA requests
for mail covers by completing an [External Law Enforcement Agency
Request for Mail
Cover](../../../../../../../../imds-temp/chapter400-inv/400-exhibits/USPS%20Outside%20Agency%20Mail%20Cover%20Request%20Template.doc).
This form must be accompanied by a cover letter, on TIGTA letterhead,
approved and signed by the SAC, DAIGI, AIGI, or DIGI.

Ensure all sections of the External Law Enforcement Request for Mail
Cover are completed and the required information is included as per the
instructions of each section.

Use the following paragraph, or appropriate similar language, as the
basis in section 10a:

> \"The Treasury Inspector General for Tax Administration has reason to
> believe that (*known or unknown person (s)*) have committed (*or will
> attempt to commit*) a felony based upon (*specify reasonable grounds,
> e.g., reliable confidential information, TIGTA surveillance, reports,
> documents, flight of fugitive, etc.*) in violation of (*cite
> appropriate section, title, code with an explanation of the statute
> and possible penalty for the violation)* and that this mail cover is
> necessary to assist in our current investigation of this matter.\"

Mail covers may remain in effect for 30 calendar days. If an extension
is needed, send a request for a 30-day extension using the same
procedures and conditions as applied in the original request (See block
13 of External Law Enforcement Request for Mail Cover). U.S. Postal
Service regulations require that no mail cover shall remain in force
longer than 120 continuous days unless personally approved for further
extension by the Chief Postal Inspector or designees at U.S. Postal
Service National Headquarters.

**Note:** Do not include TIGTA case numbers in a mail cover request. The
U.S. Postal Service may be required to release any data concerning mail
covers to the subject in a legal proceeding through appropriate
discovery procedures.

[]{.mark}

140.12.4 []{#SubmissionProcedures .anchor}[Submission
Procedures.]{.underline} The requested form and cover letter must be
sealed in an envelope marked "RESTRCTED INFORMATION" and placed in a
second envelope and mailed to the U.S. Postal Inspection Service at the
following address:

> CISC Manager
>
> Attn: MC Specialist
>
> 222 South Riverside Plaza, Suite 1265
>
> Chicago, IL 60606-6117

140.12.5 [Special Considerations.]{.underline} Mail covers are usually
requested on a stated individual or concern at a given address. Mail
arriving for other persons or concerns that also happen to receive mail
at the address are not included in the mail cover.

If persons other than the subject of the mail cover reside at the
address, a list of their names must be provided in the mail cover
request, and all mail addressed to them is to be excluded from the
cover.

In cases where the investigation requires a cover on mail addressed to
the known occupant of a particular address and any fictitious names that
may be used by the occupant, include the following in block #4 of the
request:

-   A statement establishing the necessity for covering all mail
    intended for delivery at the particular address;

-   A statement that it is known through investigation that only the
    subject of the cover resides and receives mail at the address; or

-   A statement that all mail received for delivery at the address is
    intended for the subject of the mail cover.

If the mail cover is authorized and the subject is indicted or an
information is filed for any cause during the mail cover period,
immediately notify, in writing, the U.S. Postal Inspection Service
office at the address listed in Section
[140.12.4](#SubmissionProcedures).

If the indictment or information is for an offense that is not part of
the TIGTA investigation, state that the indictment or information
concerns a matter that is not related to the TIGTA investigation.
Request that the mail cover be continued without interruption.

140.12.6 [Return of Mail Cover Information.]{.underline} The physical
possession of mail cover information is at the discretion of the Chief
Postal Inspector.

-   Mail cover results are directly transmitted to the requesting TIGTA
    official.

-   TIGTA agents must strictly observe the requirement to return mail
    cover material to the U.S. Postal Inspections Service, at the
    address listed in Section [140.12.4](#SubmissionProcedures), within
    60 days of the mail cover termination date, unless an extension has
    been approved.

140.12.7 [Cancellation of Mail Covers.]{.underline} Cancel a mail cover
if the information sought is obtained. The requesting official must
confirm cancellations by notifying, in writing, the U.S. Postal
Inspection Service office at the address listed in Section
[140.12.4](#SubmissionProcedures).

140.12.8 [Documentation of Mail Covers.]{.underline} Do not reference
the mail cover investigative technique nor the results of the mail cover
in the Report of Investigation.