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The authority to enforce federal laws is derived from a variety of statutes. These statutes may assign the enforcement of a given law to a particular department such as the Treasury Department and its bureaus including the Internal Revenue Service (IRS), or enforcement may simply fall to a legal arm of the government, such as the Department of Justice (DOJ).

The various departments of the government then further delegate the authority to enforce the laws through Orders and Directives issued to agencies. The agencies then issue Delegation Orders (DO) to specific functions and sometimes even specific positions of employment within the agency itself.

IRM 9.1.2, Authority, lists the authorities which other IRM sections cite to delegate authority.

The Director, FC and Director, ARIS are responsible for developing, maintaining, and overseeing this IRM and ensuring compliance with current policies and procedures.

The Director, FC and Director, ARIS will:

The Director, FC and Director, ARIS will review and oversee their program as well as ensuring employee compliance with all applicable elements of this IRM.

The following table lists the terms and acronyms used throughout this IRM section and their definitions.

Delegation Order 25-1.

Delegation Order 25-5 (rev. 1).

IRM 1.2.2, Servicewide Policies and Authorities - Servicewide Delegations of Authorities.

IRM 9.1.3, Criminal Statutory Provisions and Common Law.

IRM 9.4.9, Investigative Techniques, Search Warrants, Evidence, and Chain of Custody.

IRM 9.6.2, Plea Agreements and Sentencing Process - Criminal Investigation.

IRM 9.7, Asset Seizure and Forfeiture.

IRM 30.2.2, Chief Counsel Directives; General Counsel Orders and Directives.

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authorizes the Secretary of the Treasury to examine books and records, and to take testimony under oath. This authority was delegated to the Commissioner under Treasury Order 150-10 and 26 CFR 301.7602-1 through 26 CFR 301.7605-1. The Commissioner has delegated that authority to other IRS employees, including CI, via Servicewide DO 25-1 (Rev. 1), located in IRM 1.2.2.15.1, Delegation Order 25-1 (Rev. 1), Summons, Oaths, Certifications, and Related Functions.

Delegation Order 25-1 authorizes special agents to issue and serve summonses, examine books and records, question witnesses, and take testimony under oath.

The authority granted to the Secretary in , and delegated to IRS employees, including CI, by Treasury Order 150-10 and DO 25-1, includes the authority to issue summons to conduct interviews and examine books and records. Detailed information about the authority to issue a summons and instructions for its preparation is found in IRM 25.5, Summons.

Field offices will designate CI as the issuing compliance function on Form 2039, Summons Internal Revenue Service (Division) line.

The provisions of the law relating to the use and enforcement of a summons are contained in the following sections of Title 26:

Pursuant to , payments may be made to third parties who request reimbursement for costs incurred in complying with a summons.

Delegation Order 25-6, located in 1.2.2.15.6, Delegation Order 25-6 (formerly DO-178, Rev. 6), Cost of Complying with a Summons, delegates the authority to use appropriated funds to pay search costs, reproduction costs, and transportation costs, incurred while complying with a third-party summons, to the Chief, CI.

Whenever an agent becomes aware that the authenticity or origin of a document may be in question, they should attempt to obtain handwriting exemplars of the parties involved. An agent's authority to summons a taxpayer or other witness for the purpose of taking handwriting exemplars is provided by . This authority does not violate any Constitutional rights or policies enunciated by Congress. Compulsion of handwriting exemplars is neither a search nor seizure subject to Fourth Amendment protections nor testimonial evidence protected by the Fifth Amendment privilege against self-incrimination. A handwriting exemplar is an identifying physical characteristic.

The basic authority for conducting searches and making seizures is found in the Fourth Amendment to the Constitution of the United States which states: The right of the people to be secure in their persons, houses, papers, and effects against unreasonable searches and seizures, shall not be violated, and no warrants shall issue, but upon probable cause, supported by oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized. The Fourth Amendment protects individuals against unreasonable searches and seizures by the government. The scope of this protection extends to any area in which an individual has a reasonable expectation of privacy. Further, the Fourth Amendment provides that all warrants shall be based upon probable cause and supported by oath or affirmation.

provides that it shall be unlawful to have or to possess any property used, or intended for use, in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, and that no property rights shall exist in any such property.

authorizes special agents to search warrants and seize personal property subject to forfeiture.

A search warrant may be issued pursuant to , and the Federal Rules of Criminal Procedure (Fed. R. Crim. P.), for the search of the personal property used, or intended for use, in violation of the internal revenue laws or regulations.

; ; ; ; ; and provide the statutory authority for searches and seizures conducted by CI special agents. Pertinent parts of Rule 41 provide for warrants to be issued by a federal judge or magistrate upon the affidavit of a law enforcement officer. A warrant issued under this rule may provide for the search and seizure of any of the following:

The phrase, federal law enforcement officer, as used in Rule 41, refers to any government agent, other than an attorney for the government as defined in Fed. R. Crim. P. Rule 1(b)(1), who is engaged in the enforcement of the criminal laws and is within any category of officers authorized by the Attorney General to request the issuance of a search warrant.

For more information concerning search authority and procedure see IRM 9.4.9, Search Warrants, Evidence, and Chain of Custody.

Searches can be made without a warrant so long as the consent of the property owner is obtained first, or the search is incident to a lawful arrest.

A search without a warrant may be made with the consent of the person who has the right to give such consent. The consent must be voluntarily given and not the result of any undue influence or duress. Any coercion will invalidate the search and seizure. The courts have held that only persons whose constitutional rights have been violated will be heard in objection to the search. The rights guaranteed are personal and may be waived only by the person having the right of immediate possession. One person may not waive such rights for another unless the person, so waiving has authorized possession of the premises.

A person lawfully arrested may be searched without a warrant and the premises under their immediate custody and control may be searched for weapons.

For more information concerning search authority and procedure, see IRM 9.4.9, Search Warrants, Evidence and Chain of Custody.

There is no specific statutory authority for CI special agents to carry firearms. The General Counsel, Department of the Treasury, has concluded that no specific authority is necessary because where a federal officer has authority to make an arrest, they have implied authority to carry firearms. Authority for special agents to make arrests is contained in .

The authority to carry firearms is limited to the conduct of official duties in enforcing any of the criminal provisions of the internal revenue laws or other criminal provisions of laws relating to the IRS where the enforcement is the responsibility of the Secretary or their delegate.

Authority to carry or use privately owned weapons during off-duty hours, as a private citizen, is subject to local civil and criminal restrictions. Special agents may not use their position or credentials to qualify under state or local laws to purchase, license, carry, or use private weapons. Credentials may be displayed as occupational identification, upon request, but not to influence any decision a state or local law enforcement officer may make concerning the special agents ability to carry a concealed weapon.

authorizes special agents to search warrants and seize personal property subject to forfeiture.

provides that it shall be unlawful to have or possess any property which is used, or intended for use, in violation of the internal revenue laws or regulations prescribed under such laws. It further provides that no property rights shall exist in any such property, and that a search warrant may be issued as provided in and , for the seizure of such property. authorizes the Secretary to seize any property subject to forfeiture pursuant to , , and .

A search warrant may be issued for the seizure of property used or intended to be used in violation of the internal revenue laws. See . A seizure in violation of the Fourth Amendment will not sustain a forfeiture, unless the property seized is contraband per se.

Servicewide DO 9-1, located in IRM 1.2.2.10.1, Delegation Order 9-1 (formerly DO 157, Rev. 7), Seizure and Forfeiture of Personal Property, authorizes special agents to seize personal property for forfeiture to the United States when such property was used or intended to be used in violation of internal revenue laws other than Chapters 51, 52 and 53 of the Internal Revenue Code.

vests civil seizure and forfeiture authority in the Secretary of the Treasury relating to violations of:

The Secretary of the Treasury, through Treasury Orders 101-05 and Treasury Order 105-17, delegated the authority to the Under Secretary of Terrorism & Financial Intelligence. Treasury Directive 15-42 further delegated this authority to the Commissioner, IRS. The Commissioner issued Servicewide DO 9-2, located in IRM 1.2.2.10.2, Order Number 9-2 (Formerly DO-158, Rev. 2), Initiate Investigations and Seize and Forfeit Property under the Money Laundering Control Act and Bank Secrecy Acts, specifying various activities in the civil seizure and forfeiture process delegated to certain CI personnel.

The criminal forfeiture procedures found in Title 18, as they relate to the IRS, are governed by four statutory authorities. Three of these authorities are incorporated into the money laundering criminal forfeiture statute by reference, while the fourth is a consequence of the fact that criminal processes are governed by the Federal Rules of Criminal Procedure. These statutory authorities are as follows: