SECTION 107 Occur INFORMANTS AND conern rat SOURCES, 9. Usy of informant by Department - filing correspondence re From time to time, Department expresses interest in using particular intormant for testifying when he becomes available as witness. Place ( copies of all correspondence of this type in informant’s file. Occasionally such correspondence may be voluminous and apply to more than one informant. In those cases, summarize information concerning each informant and place summary in appropriate file. 10. Form FPD-238 Form FD-238 (printed on pink paper) is used in-security informant and potential security informant files in nature of table of contents or index to show where in file particular data can be found. This form is . to be kept as top document in informant file and is not to be serialized. If particular section of form is not applicable, note such thereon, Ll. Bulky material submitted by informant , Where informant or source submits bulky material other than statement and same pertains to specific investigative matter, bulky material may ~ be filed in investigative case file, together with copy of form FD" 306 or channelizing memorandum. File original form FD-306 or channelizin memorandum ‘in subfile of informant or source and note thereon file and . ot serial number where bulky material is located. Lb. PAYMENTS TO INFORMANTS 1. No gifts to informants a. Gifts should not be given to informants, b. Relationship between Agents and informants shall be maintained on businesslike basis. c. Investigative employees must not approach, directly or indirectly, representatives of companies, private industries, or insurance companies and request assistance regarding payments of-money, gifts, : or products of such companies to informants. 2. SAC authority a. When deemed necessary and expedient to expend money to develop in- dividual as informant to obtain information concerning security . - matters which is not otherwise obtainable or to advance expense money ( to obtain such information, SAC may approve payments up to $400 and ™ totaling not more than $400 on a c.o.d. basis regardless of number of payments. This applies only to individuals who have never. been regularly paid for services or expenses on Bureau authorization. b. Individual who is paid on SAC authority should not be described in correspondence as informant or source who is being paid on a "regular basis" or on "Bureau authorization.” ce. Blue slip reclaiming payments authorized by SAC must clearly and accurately explain circumstances and summarize information obtained so Bure2u will be in position to pass intelligently on such matters, ad. Prior Bureau authority must be obtained to make any additional payment to individual who has received payments totaling $400. Once individual has been paid $400 and it appears he will furnish information on regular basis, recommenda tion should be made to Bureau to pay him on "regular basis. fe, All newly developed security informants are to be paid under SAC authority for the first six months unless unusual circumstances exist. If additional funds under SAC authority are necessary during this period, submit request accompanied by detailed justification of past expenditures. 3. Payments on @ regular basis ~ Bureau authority a. To pay anyone on @ regular basis, obtain specific Bureau authorization. b. In requesting this authorization, use form FD-401: (1) Membership List current membership and position held in any subverx rsive group. (2) Amount paid for services and expenses List by the month or week, Initial justification letter should set forth amount, if any, ever paid under SAC authority. (3) Number of activities and persons on whom coverage is’ provided List number and type of meetings attended and other activities ( and number of persons on whom informant furnishes coverage and their importance, 14 9-13-72 NW 35072 Doold: 3259595259 Page i729 =
worn NW 55072 K. Bocld: 32989529 Page i730 SECTION 107 @szcurrey INFORMANTS AND conPrD gmat SOURCES. = 107K INFORMANT FILES 1. Opening a. When active investigation is initiated regarding potential informant or confidential source who is not subject of security-type file, open 134 file. b. If individual is subject of security case and after being interviewed appears to have potential as informant, open separate 134 file to follow informant development. In espionage and foreign nationality matters, existing file may be used if this is practical. : c. Maintain individual files on all active informants as pending active files. 2. Monthly administrative report Include files on potential informants and informants in tabulations and calculations of delinguencies in monthly administrative report. 3. Assignment and tickler cards Maintain assignment and tickler cards, but do not show true name of ° ns informant, [potential informant, panel source or confidential source] on such cards. 4. Subfiles a. Subfile is required on each informant who submits statements, written — or oral, except in espionage or foreign nationality matters where subfile is necessary only in those instances involving possible prosecution, File in this subfile original of each statement, whether personally written by informant or furnished orally. and reduced to writing by contacting Agent. Staple executed form PD~306 or channelizing memorandum containing all applicable items on form - FD-306 to original of each such statement. b. Holes may be punched in original statements of informants for filing, but care must be taken to prevent obliteration of any portion of statements or notations thereon, 5. Channelization Include excerpts from informant's statement in regular investigative case report when information of value is submitted. Form FD-306 may be. used to disseminate this information to case file in lieu of channelizing memorandum if desired. If so, prepare copies of FD-306 as needed for channelization and staple one copy to each copy of informant's state- ment being channelized. Channelization should be noted on original FD-306 and all copies. 6. Channelizing memoranda - destruction of - See Manual of Rules- and Regulations. 7. Correspondence Correspondence in security informant and potential security. informant matters should be strictly limited to administrative handling of informant and should not contain information more properly furnished under sub stantive case caption. . 8. Maintenance of files . a. Maintain all symbol number informant files, pending and closed, under lock and key under personal supervision of SAC, ASAC, field supervisor, or responsible employee designated by SAC. b. Subfiles containing written statements may be maintained in open files section, provided there. is no disclosure of.informant's identity on statements. ce. Maintain informant files so that all information furnished by in- formant will be immediately available when needed. a. In addition, maintain these files so identities of cases in which an informant has furnished competent evidence can be obtained immediately by Simply referring to file of informant and without extensive research. 13 6-14-71
SECTION 107. Qecurrzy INFORMANTS AND conrrpe@a: SOURCES. 4. Contacts by Agents ’ a. Uxcept in espionage and foreign nationality matters where frequency of contact is dependent on circumstances, informants should be con- ¢ tacted as often as necessary, but at least one personal contact should be meade every two weeks. If such frequent contacts cannot be established, obtain specific Bureau authority for exception to this requirement. b. During each contact, carefully review informant's activities since previous contact and make certain informant has furnished all in- formation which he has obtained since last contact. ec. Contacting Agent should not only collect information but direct informant, be aware of his activities, and maintain such close’ relationship that he knows informant's attitude towards Bureau. Good judgment must prevail in handling informant to see he does not become too familiar with Agent. Promptly advise Bureau of any indication informant is wavering in Bureau relationship. d. Arrangements for paying informant or personally contacting him must be specific and no doubt should be left in minds of either Agent or informant as to methods of payment, amount, place, and time. -: e. Informants should use only public telephones in communicating with - . s contacting Agent and consideration sheuld be given to furnishing informants nonpublished office telephone number for emergency com= munication. This rule is not practical in all espionage and foreign nationality matters but should be followed where applicable. £. Positive information received from informant should be subject of written statement by informant or memorandum prepared by contacting Agent to be placed in informant's subfile and appropriately channelized. Record dates of all contacts, whether negative or positive, in | informant'ts administrative file. Memorandum or form FD-209 may be used. If informant contacted frequently, one memorandum or form may be used for several contacts. h. Dates of negative contacts and file numbers of cases involved must appear in informant's administrative file. Where file has more than ( one subject, name of subject under inguiry should be noted. Do not “set forth title of case involved. ° i. If positive information received from informant, show only dates of contacts in inPormant's administrative file. Place positive informa- tion in informant's subfile and appropriately channelize same. j. Alternate Agent should be designated for contacts with informant and should be thoroughly acquainted with informant so that contacts may be handled by alternate Agent where necessary. 5. Checking reliability a2. Reliability of all active informants must be constantly checked. b. Give consideration to use of. any investigative technique deemed necessary to be certain they are completely reliable and are fur- nishing accurate, truthful information. 6. FPaingerprinits a. After informant has been developed and unless some reason to contrary exists, obtain and forward his fingerprints to Identifi- cation Division if they are not on file there. b. If informant refuses, do not force issue. c. Forward informant's fingerprints as enclosure to FD-165 using eapplicant-type fingerprint card, form FD-258, fully executed. Appropriate field office should be shown as contributor, field case file number in number space, and "inquiry" in space for “company and address" on face of card. ’ LT TS SE SO SS RO OS SSS SSIS SO IMI e 8~24~70 NW 35072 Doold: 329595259 Page i731 a
BUD UR EAT NAHI IAS LEE TNE Ot rere rs oat rice eas 4 EPS AA COE AA PTs ESOT LCED NETIC MOET pars SNR LNT ar Tera | MW 55072 NO LO. SECTION 107. SECURITY INFORMAUTS AND CONFIDENTIAL SOURCES . 107D-P Except in espionage and foreign nationality matters where contact is maintained on a periodic basis dependent on circumstances, contact potential informants personally at least once every two weeks. Advise Bureau of progress being made at least every six months. Sub- mit letters (FD-401) concerning potential informants who are not being paid on Bureau authorization on UACB basis; include summary of infor-= mation furnished during past six months and certifications regarding stability.and indoctrination against disclosure. Follow form indicated under § 107L, item 3b, below, except those items concerning payments. Post record of all contacts with potential informants. During contacts with potential informants, if it develops individual does not have necessary capabilities, discontinue efforts. Informants may raise a question concerning their position if it becomes known publicly they are affiliated with subversive organization, In . such case, he may be told that his cooperation is matter of record in FBI and if some question arises concerning his loyalty we will tonsider making facts of his cooperation known to his employer or to responsible individuals. Before taking steps to advise anyone of potential infor-. . mant's or informant's cooperation, obtain Bureau authority. From first interview with potential informant through development and until discontinued, use extreme caution at all times to be certain he is not a plant. When potential informant begins to furnish current information ana_ otherwise qualifies for designation as informant, advise Bureau. This communication must be personally initialed by SAG or ASAC acting in his absence. Individual's background must be thoroughly reviewed at this time, keeping in mind possibility of using inform- ant as witness, If individual has any weaknesses, set forth safe- guards being followed to insure security and prevent embarrassment to. Bureau. BUREAU POLICY 1. 2. Ee I-l Doold: 325895259 Page i732 ND Development of military personnel Do not develop informants among military personnel on military reserva- tions, establishments, etc., unless specifically approved by Bureau, Contacts by designated Agents Contacts with informant or potential informant should only be mede by Agent or Agents specifically designated to contact him, _ Divulging information to informant No information should be divulged to potential informant or informant concerning an ny of Bureau's investigative activity, other than that which is essential to his proper operation, Recording investigative activity ALL investigative activity must be made matter of record in field office files with all sources of information being completely identified. Agents must not have and use informants known only to individual Agents personally. All informants and sources are to be debriefed on at least a monthly basis regarding their knowledge of narcotics activities, ] OCTRINATION, DIRECTION, AND CONTROL OF INFORMANTS Caution against divulging relationship During initial development and consistently thereafter, impress upon informant absolute necessity that he refrain from divulging his rela~ tionship with Bureau. These instructions must be properly phrased to prevent possibility of Bureau's being accused of attempting to impose censorship. Developing additional background : : During development of informant, additional data concerning his back- ground should be continuously obtained from informant... Be alert for data revealing he is mentally or emotionally unstable, or has some personal problem which would make him a risk. Indications of instability Immediately furnish details of any indications of instability to Bureau, with recommendations as to informant's continuance and comments as to any steps being taken to prevent embarrassment to Bureau. 5 9-13-72
Ee i Nw 55072 CA SS OS ERS em Se LO7M-N z. - SECTION 10D szcunzey INFORMANTS AND conpr@rrat SOURCES. Submit quarterly letter (FD-451b) to Bureau by secure teletype system (NITEL). Quarterly letter should include the following: 2, Hame, location and number of subversive groups including identities of groups on college campuses, exclusive of those in black extremist,. white hate or espionage matters. bo. Symbol numbers of member informants providing coverage who are members of organizations. If no member informant, attach addendum and explain why you do not have member informants. Indicate specific action being taken to develop member informants and date such coverage is antici-~ pated for each group. c. Identities of individuals or groups who have participated in.or are active in planning subversive acts of violence, exclusive of those in black extremist, white hate or espionage matters. ad. Symbol numbers. of informants and sources providing coverage of individuals or groups shown in Golumn GC. If no member informant, attach addendum and explain why you do not have member informants. Indicate specific action being taken to develop member informants and date such coverage is anticipated for each group.] SIGNING OF LOYALTY OATHS, AFFIDAVITS, AND STATEMENTS 1. 2. Make every effort to guide informants away from jsituations requiring them to sign or fill out loyalty oaths or forms. Informants should be cautioned to keep contacting Agent fully advised of any situation wherein they might be required to sign such a form, Advise Bureau promptly of all such situations which cannot be avoided. Bureau will consider as last resort advising another agency of informanit's relationship with Bureau, together with pertinent facts concerning infor- mant's activity; however, such situations must be kept to minimum in view of obvious dangers to informant. Hach such situation must be carefully considered and Bureau advised as promptly as possible, together with appropriate recommendation for pro-- posed action. In nto instance should you permit informant to sign loyalty oath in negative. 18 3-13-72 Doelid: 32939529 Page i733
SECTION x) SECURITY INFORMANTS AND cour Deroras SOURCES. 1L07L-M Correct, full name All aliases, code names, and symbol numbers First date of contact by your office If first contact was prior to September, 1944, names of 211 SAs, SACs, and ASACs who contacted and may have made payments . . (5) Tabulation of all payments, broken down as to services and -— expenses. Although tabulations are not furnished to Depart- ment, those prepared by your office will be reconciled with Bureau records. (6) Listing of any advances, refunds , and outstanding balances of - advances nn : i? Date of last contact by your office : 8 Whether individual has been contacted by any other office b. Each individual and each item of information must be accounted for. T£ no contact was made with particular individual, Bureau must be so advised. ec. Where informant has previously been used and tabulation of payments : was prepared, information for items (5) through (8) need be given orily from date of last trial in which individual was used. Above information should be submitted separate and apart from cor- respondence setting forth derogatory information, and should be ad~ [ dressed to attention of[Data Processing |Section, Computer Systems Divisione Interdivisional correspondence should be addressed to ; Bureau with copies designated for interested officeso 8. Receipt of unemployment compensation a. At times informants and/or sources temporarily lose their jobs and become eligible for unemployment compensation. Where un- employment regulations require listing of all sources of income as prerequisite for unemployment compensation and informants and/or sources who are being paid by Bureau fail to comply, situation is~ potentially embarrassing. Bureau cannot be placed in position of condoning violation of state law on part of any informant or source. - Field office must determine from state unemployment compensation ( officials effect of unemployment compensation laws on. paid informants and/or sources. Depending on local requirements, informants and sources must be alerted accordingly. b. When paid informant and/or source becomes unemployed or has knowledge of impending unemployment, discuss all facts with him and submit recommendations to Bureau on UACB basis. At same time, weigh seriously possible need for informant to apply and accept unemployment compen- sation to protect his security. Fellow members of subversive organi- zation may be aware of his unemployment status and would expect him to apply, Where state requires notification of Bureau payments to in- formants that would necessitate disclosure of identity, discontinue Bureau payments during period of unemployment compensation benefits. NERO Oa eum raeT or] pWNEH ern mor a8 eA CONT So, NO RLM KOLS Se Bap gad TIT Os ° F : M. MONTHLY AND QUARTERLY LETTERS 1. Submit monthly letter (PD-451, 451a) to Bureau by secure teletype system (NITEL). Field divisions east of the Mississippi must submit this infor- mation by the 3rd of each month; field divisions west of the Mississippi must submit this information by the 7th of each nionth. Monthly letter should include the following: , a. Number of security informants, potential security informants, con- fidential sources, and panel sources at the beginning and end of each month also showing the number 2dded and deleted during the month. b. Number of Agents assigned exclusively to informant and source . development. c. Money paid for services and expenses under SAC authority. a. Statistical accomplishments. e, Security informant accomplishments. 17 ‘10-13-72 oe | MW 55072 Doold: 32989529 Page i734
107 @ TABLE OF CONTENTS @ [M. [Monthly and Quarterly Letters | Pe emcee carne mere recreesenessecereen | N. Signing of Loyalty Oaths, Affidavits, and Statements. ...cccssnsece ‘18 ¢ O. Discontinued Informants .crecccssccacccscrcccessvessvesvessvsscess 19 P. ers) Informants to Immigration and Naturalization Service TNS eweoeteoeoeoeoreeeseeevneeeevesvevseceeevnenvnoeeeeeeveaneesnevneneev Geveseeneae eva 20 * . Q. Corrective Action on Palse Information. vcccescccccccecoscescscvvsces . . al - R. Confidential Sourcesssscesevesservcvsccvvccccsssessccessssvoesees ; 21 Le Definition. ccrcscccrccsccacvcccevscecsvrncaceccceccscvesvceees 21 2. Assignment of SYMDOLS .cecesercesesvevesccrecccceccccccsescesa 21 3. TndeX eee coe ve cevcencenecscevesacvasececcasecssvvccseesvsvesee , . 22 Se PILES. ccc ecw ccc e wcrc cece carrer ces ee renee ence neveceeucerseren - _ 22 Se UGLVAZatL one ccc cece ccc ccc cc cen eevee ee en esoteric sercersenes 22 “6. Security confidential sources - certification of stability BNE PAYMENTS creamer ecsvesccceresasrasessesevseceucsevessces 22 7. GLEES ccc eww ever eve se rncevecteceec oe wrencerecsaciosscecceceoess 22 B. Discontinuance? ,..cccrscccccccccseascccsvesesserectrrevecvenese 22 . BS. Panel. Sources. cicccceevorvecavvsevvseveteerecssvvecerceccssesvcese _ 22-7 , Le Definition. sec cceccccccccscacvessecsenasecesevevevescessveces 22 2. Background investigation and approval. .cccccccccsccsvvesesesae 22 3, Administrative handling... cescccescccvccccccevccnsvecesvavcess 23 ‘ LT. Double Agent Operations ccccsvesccccuesvenceresvssecsevrecsscccceces OB 1. Passage of AUnformation..c.ccosscccccserccesceresesrcccsscvereces 23 -2. Locating: information to pasSriscerveseserevcerssececbvcvecteeeon™ vt! ° 23 3. Obtaining Bureau authority... cc cccresocevevensccvsccesvveece 23 4. Retention of copies of passed material.ccccivercccccdecvesvcece’ “24 5. Handling money and property received by doublé agents........ 24 U. Utilization of Informants and Sources at Institutions of LOALHL US See ee secre sce n cess cc een reser eeceesceterenesssereseesce 24 3 Use of Students ..ccecvevercvecccscrncncccscvscscceveesecovces : 24 [ [Deleted ] 3 Résponsibility for well-planned Coveragerscarcecerccccccssses 25 Ve ClassiPication, co vescacvcvcccsscccsvesecssecscssscnvrtenenccssece : 25 2 2~13-73 NW 55072 Doold: 32989529 Page 1735 . - _ - _
> _ oor a = hee _ “ RRP TRO CTR OE Te Hed Oe [RU I po Lees oe Roe a3) TR Ae ORD RI Re ais ss mere Sones ad moe @ TABLE OF CONTENTS @ , 107 Page —~s, > DeLLnNLtLons cece ececvavrceresscwsesccsacerseseeeseesserssesessesece L. Security informant. ccc ccc cscccen ere vss eucesceeseseeessccseese 2. Potential security Anformantscccccccccvecscsvenseseseescescesene 3, Double ASONG sc cevcccs caresses eesesessee sess resseesnsvorvenese 4. Confidential SOULCS eoeeceesreecsvreesesrvcecevressevosneeevsecveas De Panel SOUTCE .eeesocecesneesrercecccedravsseseresrsreussescces Sources of Potential Informants....eeecccecscccsccscesececevccces Background Inquiries on Individuals Being Considered for Enformant PurposSeS sevcccnccesancesevessssasesesssccevessnesesene Avoroveal, Indoctrination, and Development of Potential In- POPMANETS ccececsevesseseverevsencecesenseccvsssvesevesessesesces Bureau POLL CY cece emcee cares secanes ree reer oer essere verecessrereee 1. Development of military personnel... ccscccesrscccveccccccecce Contacts by designated Agents. cccsvesecsesecrcvvascsessasssoes Divulging information to informant.cccvsccccccccsecsesssesece . Recording investigative activity. .vecrescoscsccesececcerascos Indoctrination, Direction, and Gontrol of I[nformantsS..cccoesecoca 1. Gaution against divulging relationship. .escecececsccececvcces 2. Developing Additional background... cocveccscrssevevsscusevoces 3.  Indicat sLOnS of LNSTADLLLD Ye ccc r nrc cercseececend reese eseeces 4. Contacts by Agents... ccccoveercvcvevensassveserevcsresvesvceve 5. Checking reliability. cccccccccccccccesscccccvsessvscvcessesee 6. PLngerprints ceecccecsccsserescccccwssresnssescreeescscscsoees 7. Control = statement of cooperatidnessesercsccvescccsceesesese. 8. Execution of party questionnaires. .crcccccrcesceccccsvacscsecce 9. Informant's activity in OL GANLZAVLONS oe ceeeccceseoescccereses 10. Transfer of informants to other areassccrcesocsssnecvessceecs ll. Action by informant when uncoveredesrcrcccescevcescccescessee .12. Requests of informant to help defend others.r.coesecvccesecess 13. Preparation Por testifyindecovnsesvevsevcrsessescecsecoseseaos G. Informants! Information. cceccrevccccvcccvccccesvevesescssecsceces 1. General instructions re oral and written information. .cccoees 2. Recording written and oral information. rcccccccercccecccovces Qw WWWW WW oj 8 a a a a aaa Rea a 4 [eer ee oe ee eee ee eee 2 oe | tal a oo e * e AWN s @ eo a) Relea vara ST TSE ATRL eo OR GED BORON RC A ROO WMOMHMDDONNNADOAHUUNUUUUOO OS [ [ [ i" [ [ [ [ f [ [ [ [ [ [ [ 3. Transmission of AnPormati on. ccccccssccccccccseseccvccccsccess _ 21a C 4, Handling of lead information. ccccccecccccrecpecccsecceeseess 10 C 5. Handling documentary material furnished by informants..csoeas . LO CH. Symbols ecccccsccescccccccerscsvencsscsccscenscseseaereceeceesscos 11 [ li. Assigning TNUMDEYS weve esceesen eves enevevusrssrssstessssevesces 121 [ 2. Communications = use of SYMDOLB.. ccc cccccreccenseceserscsseecs ‘ 1 CL, Indexing eccccccccsscccccccccctecccccccssceecussesveceevecessceees "LL Rc 12 t i, Alphabetical name index and symbol number index. ...ccarccscees 12 a 2. Index entitled "Informants and Sources in Other Divisions"... 12 if 3. Agents! informative ANGEX... correc cvccwecccccscenssceveescesos 12 CX, Informant PALeSseccsccccccccceveccccecceeecccsececsecccecceeeeses 13 [ Le OPEN NS e cr seencensscccn screens ecesresensscesceseecsessessces 13 [ 2. Monthly administrative reportercsvccccsccnssescesevcsvceesccess 13 t 3, Assignment and tickler Cards.cecccescccvececccccecccscccceses 13 f 4, SubGALSS .. cece rece nc ccc even csc ccv cree nese cece rescoseeeeeee” 13 ( BS. Channa lization. secs ccceccnvencccassecvacescsscesccsesvvsscose 13 { 6, Channelizing memoranda - Gestruction Of e.ccccreccacevescvesse 13 { Te Gorrespondenced coer eccereereesccvsc scenes csesssseseescessscese -13 [ 8. Maintenance of PLLSS coe nnrcvasevecesecessecsessenveseseseces 13 { 9. Use of informant by Department - filing correspondence re..o. 14 10; Form FD<238. ccc ccc cc crc c cere c ec ec c cece eee nee c ec eee eae cecceres. 14 [ il. Bulky material submitted by Anformantecsccecrcccccsvsscvesven . . 14 Ch. Payments Go TnPormants .erscccceeceacercerveresesesvosscvcessesces : 14 f 1. WNo gifts GO AUnformants .cwocecevcsccvvccecesssscvesecevssvescas 14 [ 2. SAC aust BOLL ce cev esac evecare ac caweaesevecsenerneencecseneccas: . 14 f 3. Payments on a regular basis ~ Bureau authorityeccsc.cccccsscvce 14 t 4. Six-month evaluation of informants not paid on Bureau { BUTDOLVAG Yo wcccccacsesccn vere seseseteseesvervestvccessececns 15 t Bo RECOLPES .cerroesccccessevccecsec ces eeteeentneeseeenceretoeece 15 ( 6. Income tax returns ercrcccerecccecccccesesescescsceseseesseene 16 ; 7. Stipulation re payments made to witnesses er.covescacccecevseves 16 C 8. Receipt of unemployment compensation... cccocescccccccsescecce 17 8-24-70 NW 35072 Doold: 3259595259 Page i736 : - -
107L a i eA ee ee ee Oe ee De ne DB OO oe We Co Det Toa et Kae Does Toes Tae Kae ut Gee aes een eee HW 55072 7. SECTION 107. SECURITY INFORMANTS AND CONFIDENTIAL SOURCES. Receipts should be of such a nature that they will be self-sufficient o so that, if it becomes necessary to introduce receipts in evidence, C they will not relate to other documents or files. Receipts should clearly show: 1 Date on which payment was made 2 Period for which made when informant is ‘paid on period basis | 3 Total amount paid broken down into separate amounts for services or expenses where pertinent 4) Name of Agent making payment 5 Signature of person receiving money Receipts are not to be witnessed by another Agent. . . Iz necessary to make corrections on receipts, they must be initialed by informant and not by Agent. When transmitting receipts and itemized statements of expenses to Bureau, staple them directly to blue slip, leaving margin of one to one and one-half inches at top to avoid contact with Acco fastener punch. Place staples so that date or other data appearing on receipt will not be mutilated and all information on receipt can be easily read without detaching it from blue slip. Income tax returns a» be Advise informants who receive compensation for their services to Bu~ reau that such compensation must be reported as income when filing an income tax return. Bureau income should be set forth on Federal income tax return, form 1040, as income received from other sources for personal services rendered through a private enterprise or similar general term applicable to informant's position and station in life. If informant is self-employed and files schedule C as self-employed individual, it may be possible to include his Bureau income with his - self-employed income from other sources without revealing connection with Bureau. If informant cannot report payments received from Bureau for services . without jeopardizing his sécurity as informant, such payments will be ( subject to 20 per cent withholding tax. There are four categories of circumstances in which taxes will not be withheld. Taxes are not to be withheld from payments made (1) to other than security in- formants and sources, (2) for reimbursement of expenses, (3) under SAC authority, or (4) to informants who have been able to report - Bureau income on their Federal tax returns without jeopardizing their security or without challenge from Internal Revenue Service. Hach office has detailed instructions and exhibits concerning procedure to be followed in handling and control of money withheld. . When informant or former informant is initially considered as potential witness in Bureau case, determine whether he paid Federal and state taxes on income he received from Bureau for his. services. If such taxes have not been paid, obtain all pertinent details and promptly submit recommendations for handling situation. Stipulation re payments made to witnesses ae In trials in which informants, former informants, or other persons who were paid sums of money are prospective witnesses, Bureau must furnish Department set of photostats of original receipts signed by prospective witnesses. Original receipts and set of photostats will be transmitted to field office in whose territory trial will take place. Office handling prosecution must determine from Govern- ment attorney which individuals are to be used as witnesses. There- after office should furnish and/or cause other appropriate offices to furnish to Bureau following information: 16 Doold: 32969529 Page i737 8 ~24-70