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38.1.1.4
(08-11-2004)
Undercover Assistance
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Approval of undercover operations. Criminal Investigation engages in undercover operations for the purpose of securing information and/or evidence relative
to an investigation. Undercover operations are classified as either Group I or Group II. All Group I undercover operations
must be approved by the Chief, Criminal Investigation. Group II undercover operations are approved by the Director of Field
Operations.
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Group I Undercover Operations. Group I undercover operations are those which exceed six months in duration and/or $50,000 in recoverable funds or include
one of the nineteen factors listed in IRM 9.4.8. All requests are reviewed by the Undercover Review Committee, which sits
at Criminal Investigation Headquarters in Washington, D.C. The Headquarters’ Undercover Review Committee is comprised of the
Director, Operations Policy and Support (CI:OPS), the Director, Office of Special Investigative Techniques (CI:OPS:SIT), Associate
Chief Counsel (CT), and the Deputy Assistant Attorney General, Tax Division.
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Group II Undercover Operations. Group II undercover operations are those that do not meet the requirements of a Group I undercover operation. The Director
of Field Operations is authorized to establish an Area Undercover Review Committee that includes the Area Counsel (CT), the
Area Undercover Program Manager, and an Area Staff Analyst. The Area Undercover Review Committee is advisory in nature and
recommends to the Director of Field Operations approval or disapproval of initial undercover requests, as well as significant
deviations and extensions to ongoing undercover operations.
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Criminal Investigation is required to consult the Criminal Tax attorney in all undercover operations.
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The Criminal Tax attorney’s role in an undercover operation is to render legal advice on all aspects of the operation, as
well as attending all pre-operational and operational meetings.
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