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[CASE No.]
[Name]
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MEMORANDUM FOR SPECIAL AGENT IN CHARGE, [City] FIELD OFFICE
Attn: Supervisory Special Agent [Name]
Special Agent [Name]
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| FROM: |
[Name]
Attorney [City]
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| SUBJECT: |
Proposed Administrative Forfeiture of ___ seized at
[Place of Seizure]
Property Owner: ___
AFTRAK No. ____
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| On [date], you forwarded to us a Form 4008, Seized Property Report, indicating that the above-described property had been
seized on [date], pursuant to a seizure warrant issued by the United States in the district of ___ for forfeiture under 18
U.S.C. § 981(a)(1)(A) as property traceable to property involved in financial and monetary transactions in violation of 18
U.S.C. §§ 1956/1957.
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| Based on our review of this matter, we conclude there is a basis for civil forfeiture of this property and advise you to send
notice of intent to administratively forfeit that property to all parties having an interest therein no later than
[date that is 60 days from date of seizure]
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FACTS
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| [Set forth all relevant information/facts on the underlying scheme, how Criminal Investigation became aware of the scheme,
and the relationship of the seized property to the scheme, i.e., the basis of seizure.]
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[Set forth relevant facts specific to alleged violation, for example:
For violations of 31 U.S.C. § 5324(a), set out facts concerning pattern of deposits or withdrawals, such as several deposits
on same day to different accounts, or same account at different branches or different tellers, knowledge of Bank Secrecy Act
requirements, how the property was involved in or traceable to structuring activity.
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| For violations of 18 U.S.C. §§ 1956/1957, set out information regarding underlying criminal activity. How the property constitutes
proceeds of that activity, and information regarding the financial or monetary transaction.]
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LAW AND ANALYSIS
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| [Set out 18 U.S.C. § 981(a)(1)(A), (or 31 U.S.C. § 5317(c)) and language of predicate statute. |
| [If a violation of 31 U.S.C. § 5324(a), discuss how pattern of transactions constitutes structuring. How is this property
involved in the structuring violation, or traceable to property involved in such activity? If there has been deposit and withdrawal
activity in the account, does 18 U.S.C. § 984 apply and allow forfeiture.]
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| [If theory is that property is forfeitable as involved in or traceable to a violation of § 1956, discuss what evidence indicates: |
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The property constitutes the proceeds of specified unlawful activity (SUA), and what is the SUA? How does this property constitute
the proceeds of it? What is the financial transaction or attempted transaction? What is the intent, specified in § 1956(a)(1),
with which the transaction was conducted?]
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| [If theory is that property is forfeitable as involved in or traceable to a violation of § 1957, discuss what evidence indicates: |
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What is the monetary transaction? How is the property criminally derived? Is the value of the property greater that $10,000?
What is the financial institution?]
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| [How is the property involved in a transaction or attempted transaction that violates § 1956 or § 1957, or how is it traceable
to property so involved?]
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| [Discuss Government’s burden of proof (preponderance of the evidence), analyze available evidence in light of this burden,
and the elements of proof for forfeiture.]
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| [Discuss applicable defenses, potential Constitutional bases for challenge, and impact of mitigation guidelines if applicable,
e.g., innocent owners defenses and the proportionality of civil forfeiture (i.e., excessive fines determination). If appropriate, discuss elapsed time since seizure in context of statutory requirements
under 18 U.S.C. § 983.]
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| [If the Service lacks a legal or factual basis to forfeit property seized, set forth reasons why the seized property cannot
be forfeited and discuss case law that bears on the issue. For example: the Government cannot prove a transaction occurred
with the SUA proceeds. If an alternative forfeiture theory could work with additional investigation, give guidance and offer
assistance.]
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CONCLUSION
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| [Set out the steps to perfect forfeiture, including requirement to publish an advertisement advising of the seizure and pending
forfeiture, the time periods for filing a claim or petition for remission or mitigation of forfeiture and steps to take should
one be filed. Advise that Criminal Investigation should contact Counsel if a Claim, a Petition of Remission or Mitigation,
or an offer in compromise is received.]
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| [If memorandum recommends return of the property, conclude with recommendation on deficiency of proposed forfeiture and need
to return seized property.]
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| As indicated above, we find there is sufficient evidence to sustain forfeiture of the subject property by a preponderance
of the evidence. Accordingly, this office recommends you act under Delegation Order No. 158 to perfect administrative forfeiture
by taking the steps required for such perfection.
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| If you have any questions or concerns about this matter, please contact the undersigned at (123) 456-7890. |
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[Name]
Area Counsel [City]
Criminal Tax
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_________
[Attorney Name]
Criminal Tax, [City]
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1cc: Division Counsel/Associate Chief Counsel (Criminal Tax), Washington, D.C.
2cc: Supervisory Special Agent
1cc: Special Agent
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