Source: http://www.irs.gov/irm/part9/irm_09-004-002.html
Timestamp: 2014-03-10 00:10:30
Document Index: 57067704

Matched Legal Cases: ['§6103', '§2510', '§2521', '§2701', '§2711', '§2000']

Internal Revenue Manual - 9.4.2 SOURCES OF INFORMATION
Section 2. SOURCES OF INFORMATION
9.4.2 SOURCES OF INFORMATION
Governmental Sources of Income
Business, Financial, Professional, and Educational Records
9.4.2.4
Investigative Computer Databases, Networks and Other Electronic Storage Media
(1) This transmits a reprint with changes to 9.4.2, Sources of Information. Material Changes
(1) Subsection 9.4.2.6.3(2) is revised to add Korea to the countries with Simultaneous Criminal Investigation Program (SCIP)
(2) All references to Director, International (CI:OPS:I ) have been changed to Executive Director, International Operations
(CI:IO).
(3) All references to Director, International (LM:IN) have been changed to Deputy Commissioner, Large Business and International
(LB&I).
(4) Exhibit 9.4.2-1 has been revised and the title changed to Simultaneous Criminal Investigation Program.
(5) Position titles have been updated throughout the section to reflect the new organizational titles that were effective
with the October 1, 2011, reorganization of Criminal Investigation. (6) Additional revisions, deletions, and grammatical changes were made throughout the section, which did not result in substantive
changes but contributed to procedural clarity of the subject matter.
This IRM supersedes IRM 9.4.2, Sources of Information, dated March 15, 2007. Audience
Terry L. Stuart for Rick A. RavenActing Chief, Criminal Investigation
9.4.2.1 (03-15-2007)OVERVIEW
Compliance with the laws which the IRS is authorized and directed to enforce cannot always be determined solely by reference
to the information on returns and documents filed with IRS. Therefore, the IRS must obtain information from outside sources
for the effective administration of the tax laws, (see IRM 1.2.1, Policies of the Internal Revenue Service (Policy Statement
P–1–1)). The term "relevant investigative information"
means documents, statements, facts, testimony, and other data which reasonably may be expected, either singularly or cumulatively,
to indicate a potential violation of Federal law. Documents, statements, facts, testimony or other data which relate to the
personal habits of a person may be gathered if it is " directly relevant investigative information."
Information relating to any expenditure of money, or for which an expenditure of money would normally be expected, is almost
always directly related to any income tax investigation. If the information is not "directly relevant investigative information,"
but is commingled with other information in the same document, it may be retained.
Under no other circumstances will information on the personal habits of a person be gathered, developed, or retained.
Depending upon the nature of the investigation, nearly every governmental agency, business, financial entity, school, customer,
client, supplier, utility company, neighbor, friend, relative, classmate, or associate of any kind is a potential source of
This section relates to the different sources available to gather information during the course of an investigation. Some
of the sources of information are: governmental records
In selecting which sources to be contacted, it is important to balance the likelihood of obtaining directly relevant investigative
information with the potential for wasting valuable time and effort.
The special agent must also be mindful of the disclosure provisions of 26 USC §6103 in determining how best to obtain necessary
information, (see IRM 9.3.1, Disclosure).
9.4.2.2 (08-09-2004)Governmental Sources of Income
Federal, state, county, and local governments maintain an abundance of official files that may be relevant to a criminal investigation.
Governmental records are obtained in a variety of means and most are detailed in IRM 9.4.4, Requests for Information. The
IRM 9.4.4, contains a description of records maintained and procedures on obtaining internal records from the IRS along with
other Federal agencies and regulatory commissions. 9.4.2.3 (08-09-2004)Business, Financial, Professional, and Educational Records
Most businesses, organizations, or other entities maintain records concerning their dealings with individuals. These records
include financial transactions, personal identification information, degree or licensing information, and an infinite variety
of other information of value to criminal financial investigations. Organizations and business entities that may be of special interest in investigations, along with a description of the records
they maintain and the procedures to obtain such records, can be found in IRM 9.4.4, Requests for Information.
9.4.2.4 (03-15-2007)Investigative Computer Databases, Networks and Other Electronic Storage Media
A large number of computer databases are available on the internet to special agents searching for information concerning
their investigations. Netscape’s Net Directory, as well as similar search engines on most internet services, provide nationwide
name search capability. Databases of alumni associations, professional licenses, society memberships, club memberships, business
customers, subscribers to various services, and a vast number of other organizations maintain current lists that allow the
general public to contact people with similar interests, or provide assistance to those who are in search of a business or
professional relationship. Use of these databases provides a fast and inexpensive means of obtaining a wide variety of useful
Field offices have access to Lexis/Nexis, a comprehensive legal reporting service which, for a fee, provides complete and
up to the minute information on all published legal decisions in the nation. Furthermore, it contains most of the resources
of a law library, with instantaneous access. Electronic information can be obtained by consent, subpoena, or search warrant. Consent searches must be voluntarily given
and may be limited in scope. Seek consent from the subject, employer, or other party with authority established by law. Always
consider the use of a summons/subpoena for computer information not under the control of the subject. Summons/subpoena computer
records as they exist at the time of service of the subpoena. Direct the recipient to make and safeguard a copy of the requested
information, even if they intend to contest the subpoena. Subpoena the subject(s) for passwords and encryption keys. A grant
of act of production immunity may be required.
Statutes impose restrictions and obligations on the special agent and any operator of public computer services. Review the
following before attempting to obtain evidence from electronic sources: First Amendment to the Constitution Fourth Amendment to the Constitution
Wiretap Act, 18 USC §2510 and 18 USC §2521
18 USC §2701 and 18 USC §2711
Privacy Protection Act, 42 USC §2000aa
Federal Rules of Criminal Procedure, Rule 41 Federal Rules of Evidence, Sections 901, 1001, and 1002
Obtain additional information to secure evidence from computers and other electronic media from the following sources: Internet Investigation Guidelines written by CI Computer Investigative Specialist (CIS) Federal Guidelines for Searching and Seizing Computers published by the Department of Justice (DOJ) Internet Investigation Guidelines published by the DOJ Division Counsel/Associate Chief Counsel (Criminal Tax) Computer and Telecommunications Coordinators (CTCs) at the local US Attorney's Office or Assistant US Attorneys that have
received special training in the computer crimes subject area
Tax Division, Department of Justice: Senior Trial Attorney, available at (202) 514-2832 and Fax (202) 514-3081
Computer Crime and Intellectual Property Section, Department of Justice at (202) 514-1026 and fax (202) 514-6113
9.4.2.4.1 (08-09-2004)Treasury Enforcement and Communication System The Treasury Enforcement and Communication System (TECS) is used extensively by the law enforcement community. This subsection
discusses the information available on TECS. Items discussed include: description and purpose of TECS responsibilities for TECS
information available from TECS
9.4.2.4.1.1 (03-15-2007)Description and Purpose of Treasury Enforcement and Communication System Treasury Enforcement and Communication System (TECS) is a computerized information system designed to identify individuals
and businesses suspected of, or involved in, violation of Federal law. Treasury Enforcement and Communication System is also
a communications system permitting message transmittal between Treasury law enforcement offices and other Federal, national,
state, and local law enforcement agencies. The TECS provides access to the FBI's National Crime Information Center (NCIC)
and the National Law Enforcement Telecommunication Systems (NLETS) with the capability of communicating directly with state
and local enforcement agencies. The NLETS provides direct access to state motor vehicle departments.
9.4.2.4.1.2 (08-09-2004)Responsibilities for the Treasury Enforcement and Communication System
The responsibility for TECS lies both in Headquarters (HQ) and the field offices. The following subsections provide a brief
description of these responsibilities. 9.4.2.4.1.2.1 (03-09-2012)Associate Director, Warrants and Forfeitures The Associate Director, Warrants and Forfeitures will be responsible for ensuring that all TECS entries meet authorized disclosure
criteria. All fugitive e