7 August 2001
Source: http://www.irs.ustreas.gov/prod/bus_info/tax_pro/irm-part/part09.html

This contents and related 95 chapters are available in a Zipped file: http://cryptome.org/irs-ci/irs-ci.zip (1.22MB)

Note: the individual chapters are dated May 2, 2001.

The Internal Revenue Service's THE DIGITAL DAILY Presents ...

TAX PROFESSIONAL'S
CORNER

Contents

9.1 CRIMINAL INVESTIGATION HANDBOOK:

9.1 Ch. 1 Mission, Strategies, Programs and Organization
9.1 Ch. 2 Authority
9.1 Ch. 3 Criminal Statutory Provisions and Common Law
9.1.4 Criminal Investigation Directives

9.2 SKILLS AND TRAINING OF CI PERSONNEL HANDBOOK:

9.2.1 Training
9.2 Ch. 2 Physical Fitness Program
9.2 Ch. 3 Use of Force Procedures

9.3 DISCLOSURE AND PUBLICITY HANDBOOK:

9.3 Ch. 1 Disclosure and Publicity
9.3 Ch. 2 Publicity and Internal Communications

9.4 INVESTIGATIVE TECHNIQUES HANDBOOK:

9.4 Ch. 1 Information Gathering, General, Primary, and Subject Investigations
9.4 Ch. 2 Sources of Information
9.4 Ch. 3 Formal Written Request
9.4.4 Investigative Techniques - Requests for Information
9.4.5 Interviews
9.4 Ch. 6 Surveillance and Non-Consensual Monitoring
9.4 Ch. 7 Consensual Monitoring
9.4 Ch. 8 Undercover Operations
9.4 Ch. 9 Search Warrants and Warrantless Searches
9.4 Ch. 10 Miscellaneous Investigative Techniques
9.4 Ch. 11 Investigative Services
9.4 Ch. 12 Arrests
9.4 Ch. 13 Financial Investigative Task Force

9.5 INVESTIGATIVE PROCESS HANDBOOK:

9.5 Ch. 1 Administrative Investigations
9.5 Ch. 2 Grand Jury Investigations
9.5 Ch. 3 Tax Crimes (General)
9.5 Ch. 4 Refund Fraud
9.5 Ch. 5 Fraud Investigations
9.5 Ch. 6 Organized Crime & Strike Force
9.5 Ch. 7 Narcotics Investigations
9.5 Ch. 8 Investigative Reports
9.5 Ch. 9 Method of Proof
9.5 Ch. 10 Centralized Review (Investigative Reports)
9.5 Ch. 11 Other Specialized Investigations
9.5 Ch. 12 Formal Conferences and Processing Completed Criminal Investigation Reports
9.5 Ch. 13 Civil Considerations
9.5 Ch. 14 Civil Activity at the Close of the Subject Criminal Investigation
9.5 Ch. 15 Closing the Subject Criminal Investigation

9.6 TRIAL AND COURT RELATED ACTIVITIES

9.6 Ch. 1 Compulsion Orders & Immunity
9.6 Ch. 2 Plea Agreements and Sentencing Process
9.6 Ch. 3 Pre-Trial Procedures
9.6 Ch. 4 Trial
9.6 Ch. 7 Protection Assignments

9.7 INVESTIGATIVE PROCESS ASSET SEIZURE FORFEITURE (CODE) HANDBOOK:

9.7 Ch. 1 Seizure Authority and Coordination of the Forfeiture Process
9.7 Ch. 2 Methods to Effect Seizures
9.7 Ch. 3 Civil Seizure and Forfeiture
9.7 Ch. 4 Criminal Forfeiture
9.7.5 Forfeiture Actions
9.7 Ch. 6 Seizure Planning
9.7 Ch. 7 Processing Seized Assets
9.7 Ch. 8 Storage of Seized Assets
9.7 Ch. 9 Claims to Assets Seized for Forfeiture
9.7.10 Disposition of Forfeited Property
9.7 Ch. 11 Abandoned Property
9.7 Ch. 12 Equitable Sharing and Reverse Asset Sharing
9.7 Ch. 13 Evidentiary Seizures
9.7 Ch. 14 Title 26 (Code) Seizures for Forfeiture

9.8 CRIMINAL INVESTIGATION AT THE SERVICE CENTER HANDBOOK:

9.8 Ch. 1 Criminal Investigation Branch Organizational Structure and Responsibilities
9.8 Ch. 2 Criminal Investigations Controls
9.8 Ch. 3 Questionable Refund Program (QRP)
9.8 Ch. 4 Restitution

9.9 CRIMINAL INVESTIGATION MANAGEMENT INFORMATION SYSTEM:

9.9 Ch. 1 Employee CIMIS Responsibilities and Procedures
9.9 Ch. 2 CIMIS Security and Setup
9.9 Ch. 3 Investigations
9.9 Ch. 4 Form 4930 Sections I, II, & III
9.9 Ch. 5 Form 4930 Section IV, Items 3 through 12
9.9 Ch. 6 Form 4930 Section IV, Items 13 through 22
9.9 Ch. 7 Form 4930 Section, Items 23 through 28
9.9 Ch. 8 Form 4930 Section IV, Items 29 through 33
9.9 Ch. 9 Form 4930 Section V, Investigation Status
9.9 Ch. 10 Form 4930 Section VI, Investigation Information
9.9 Ch. 11 Form 4930 Section VII, Prosecution Recommendation Information
9.9 Ch. 12 Form 4930 Section VIII, Legal Action Information & IX, Criminal Investigation Approval
9.9 Ch. 13 Form 5043 Criminal Investigation Monthly Activity Report

9.10 ADMINISTRATIVE DATA BASES AND SOFTWARE HANDBOOK:

9.10 Ch. 1 Criminal Investigation Equipment Control System (CIECS)
9.10 Ch. 2 Treasury Enforcement Communication System (TECS) and International Fugitive Notices
9.10 Ch. 3 Criminal Investigation Support Software

9.11 FISCAL AND PERSONNEL MATTERS HANDBOOK:

9.11 Ch. 1 Fiscal and Budgetary Matters
9.11 Ch. 2 Domestic and Foreign Travel
9.11 Ch. 3 Investigative Property
9.11 Ch. 4 Personnel Matters

9.12 ADMINISTRATIVE AND RECORDKEEPING HANDBOOK:

9.12 Ch. 1 Miscellaneous Administrative Procedure
9.12 Ch. 2 Record Retention and Management

9.13 INTERNATIONAL INVESTIGATIONS HANDBOOK:

9.13 Ch. 1 Information From Foreign Countries
9.13 Ch. 2 Treaties, Mutual Assistance Laws, Simultaneous Investigation Programs, & Agreements

109.1 SUMMONS HANDBOOK

109.1 Ch. 1 Introduction
109.1 Ch. 2 Preparation
109.1 Ch. 3 Procedures
109.1 Ch. 4 Examination of Books and Witnesses
109.1 Ch. 5 Summons for Taxpayer Records and Testimony
109.1 Ch. 6 Summonses on Third-Party Witnesses
109.1 Ch. 7 Special Procedures forJohn Doe Summonses
109.1 Ch. 8 Use of Summons Special Applications
109.1 Ch. 9 Fees and Cost for Summoned Witnesses
109.1 Ch. 10 Enforcement of Summons
109.1 Ch. 11 Title 31 Bank Secrecy Act Investigations

Thursday, 11-02-2000 10:03:08 EST