Investigative Tools

Question 1

Form 8041

Answer 1

Request for Authorization to Use Electronic Equipment and Consensual Monitoring, will be generated through CIMIS and then be used to request approval
a. Consensual monitoring NOT associated with an undercover operation can be authorized for a period of time not to exceed 60 days.
b. Request should state the exact number of days for which the authorization is sought, not to exceed 60 days, and the day monitoring is supposed to begin.

Question 2

Form 8354

Answer 2

Request for Undercover Operations, includes the required request for consensual monitoring, so Form 8041 is not required.
a. Undercover operations including sensitive investigations, approvals up to 90 days may be authorized.
b. When the recording device is concealed, request must include an explanation of the precautions taken to ensure that non-consensual monitoring will not occur.

Question 3

Form 6795

Answer 3

Consensual Monitoring Closing Report
1. Must be filed within 15 working days of the authorization expiration date.
2. Submitted to the Office of Global OPS – Mission Operations – Special Investigative Techniques

Question 4

Multiple letters to third parties

Answer 4

a. Special agent may not use multiple letters to third parties without approval
i. If number is less than 10… SSA may give approval
ii. If number of letters is 10 or more… SAC or ASAC approval is needed
b. Prior to managerial approval, the agent or SSA should consult with DISCLOSURE and CT Counsel and obtain advice regarding the letter and its use
c. Before approving the request for the use of multiple letters to third parties, the manager should ensure that:
i. The proposed letters are being sent only to third parties whoa re known or potential source of information
ii. Information sought is important to the investigation
iii. Letters are professional intone and neither offensive nor suggestive of wrongdoing by the taxpayer
iv. The requirements of 26 USC 6103 have been considered. This includes whether the information sought is necessary to determine the taxpayer’s correct tax liability that the disclosure being made is the minimal amount necessary to obtain the information, and whether the information sought is available through other means.
d. The body of the letter must NOT disclose that the taxpayer is under investigation by CI
i. Appropriate language could be “the Internal Revenue Service is conducting an investigation of….”
ii. The signature block/letterhead/return envelope should NOT contain the words “Criminal Investigation”
iii. The special Agent should sign the letter with “Special Agent” and “Internal Revenue Service” in the signature block

Question 5

IRS LETTER 6014

Answer 5

NOTICE TO WITNESSES – for Return Preparer Program
i. Name of the return preparer under investigation should NEVER be included on the letter
ii. Changing the pre-printed language of the letter is NEVER permitted
iii. This tool is authorized for Return Preparer Program (RPP) investigations only
iv. The letter must be approved and issued by the SAC

Question 6

ECPA

Answer 6

a. The ECPA regulates how and under what circumstances the government can obtain electronic communications

Question 7

Title I

Answer 7

Non-Consensual Monitoring- Wiretaps – Real Time Acquisition

ii. Non-consensual interception of WIRE and ORAL communications is restricted to investigations of felonies listed in 18 USC 2516
1. Does NOT include tax crimes
2. Includes money laundering (Title 18) and Bank Secrecy Act (31)
3. IRS policy restricts the use of non-consensual interception (wiretap) of oral and wire communications to extremely limited situations, and only in significant money laundering investigations
4. When another agency has obtained a court order…
a. IRS special agents may participate in real-time monitoring of conversations with concurrence of the CHIEF of CI and deputy Commissioner of IRS
b. IRS Special Agents can assist in non-consensual monitoring investigations (minus real-time monitoring) with written approval from SAC

iii. Non-Consensual interception of ELECTRONIC communications is allowed for ANY federal felony, including Title 26 violations
1. Electronic communications include mail, computer-to-computer transmissions, fascismile transmissions, digital display pagers, private video transmissions
2. This technique requires a court order and concurrence from SAC, DFO, Electronic Crimes, SIT, and approval of Director, Global OPS

Question 8

TITLE II

Answer 8

Stored Wire and Electronic Communications

Question 9

TITLE III

Answer 9

Pen Registers and Trap and Trace Devices