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In the ever-evolving arena of policing, legislative and social change may dictate or influence the acceptable application of force by special agents in performance of the overall mission of the Internal Revenue Service and Criminal Investigation (IRS-CI). It is the privileged responsibility of the NCITA to provide timely and relevant use of force procedures commensurate with legal and social change. It is of utmost importance that CI Special Agents are knowledgeable and confident in their understanding of use of force procedures to protect themselves, the public, and lawfully carry out their duties.

See IRM 9.1.4, Criminal Investigation Directives and Functional Delegations of Authority, for the delegated authority relating to IRM 9.2.3, Use of Force Procedures.

The Director, NCITA, is responsible for developing, maintaining, and overseeing this IRM and ensuring compliance with current policies and procedures.

The Director, NCITA will:

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

The table lists commonly used acronyms and their definitions:

5 USC 8101, Compensation for Work Injuries.

26 USC 7423(2), Repayments to Officers or Employees.

26 USC 7608(b), Authority of Internal Revenue Enforcement Officers.

28 USC 1346(b) 2671-2680, Federal Tort Claims Act.

31 USC 1341(a)(1)(A), Antideficiency Act Resources.

31 USC 1518, Adverse Personnel Actions.

31 USC 1519, Criminal Penalty.

IRM 1.4.9, Resource Guide for Management Officials -- Criminal Investigation.

IRM 9.1.4.8, Directive No. 7 - Emergency Driving.

Professional Liability Insurance SharePoint site.

If feasible and if doing so would not increase the danger to the officer or others, special agents should:

IRS-CI has Use of Force guidelines for:

Force may be used to:

The duty of special agents is to take steps to prevent harm to themselves and others.

Special agents do not have to wait for injury to occur before taking appropriate action.

Special agents may have to rapidly escalate or de-escalate the use of force depending on the totality of the circumstances.

Special agents are required to be familiar with the policies and procedures regarding use of force and post use of force.

On an annual basis, the Special Agent in Charge (SAC) will ensure that special agents assigned to them will have reviewed use of force and post use of force procedures.

Non-Treasury law enforcement officers who are participating in task forces sponsored, led, or funded by the Department of the Treasury must comply with this Use of Force Policy. This policy does not apply to non-Treasury law enforcement officers who work with IRS special agents on an ad hoc basis or who assist in a one-time law enforcement operation.

Weaponless tactics techniques can be classified into four categories:

Special agents should use communication skills when they perceive their presence, identification, and verbal commands are sufficient to establish and maintain control.

Special agents may use contact control, compliance techniques, or weaponless tactics when they perceive these are necessary to establish and maintain control.

The purpose of handcuffs, transport handcuff restraints, and flexcuffs is to restrain the movements of a subject or prevent further physical resistance by a subject.

All subjects taken into custody should be handcuffed behind their backs and the handcuffs should be double locked to ensure the safety of the special agent and other citizens. Exceptions from this procedure are appropriate when:

All subjects will be handcuffed prior to, and during, searches to ensure the safety of special agents.

Oleoresin Capsicum (OC) and the collapsible baton are the only authorized less lethal devices that special agents are allowed to carry.

OC canisters must consist of a nonflammable aerosol propellant, a nontoxic and nonflammable carrier, and a percentage of OC ranging from 5 to 10 percent.

Special agents are only allowed to carry agency issued collapsible batons and are not allowed to make modifications to issued batons.

In the absence of an authorized less lethal device, emergency use of a common object is also permitted as a less lethal device.

Special agents are authorized to carry less lethal devices only after they have successfully completed IRS-CI authorized training.

Special agents must have an authorized less lethal device available to them while on duty. When utilized, less lethal devices must be carried in a secure and readily accessible manner. At least one less lethal device should be carried during warrant operations.

Special agents should not carry OC while assigned to headquarters-initiated protective details.

Special agents may carry OC on board an aircraft if secured in checked baggage. The OC canister should be placed in a zip-loc type plastic bag and locked in luggage that will be placed in the cargo compartment of the aircraft. Special agents should contact the airline they will be traveling on to verify permission to transport OC in the above manner. If the airline denies permission, the special agents may obtain OC after arriving at their destination from the nearest CI office. The SAC of that field office will make OC available to visiting special agents upon verification that the special agents have completed the approved training.

Special agents may use approved less lethal devices when they perceive that weaponless control techniques are or may be insufficient to maintain lawful control and it is objectively reasonable to use the device.

When attempting to strike an assailant with a collapsible baton, special agents should attempt to strike an assailant at the major muscle groups of the arms and legs and avoid strikes to the trunk of the body. Special agents will not intentionally strike the head or neck unless the standard of necessity for the use of deadly force is satisfied, since serious injury or death may occur.

The collapsible baton may be used as a non-impact weapon when applied to suitable pressure points on an assailant’s body.

Special agents may use less lethal devices to control animals in situations where the animal poses a threat to special agents or other individuals.

OC is designed to temporarily render an individual incapable of continuing to resist lawful control.

OC is purchased by Asset Knowledge Management (AKM) and will be distributed to the field offices through HQ.

The SAC shall make provisions to ensure that OC is properly disposed of at the expiration of their shelf life.

Special agents are authorized to carry firearms to make arrests and seizures per 26 United States Code (USC) 7608(b), Authority of Internal Revenue Enforcement Officers.

IRS-CI special agents may use deadly force only, when necessary, that is, when the special agent has a reasonable belief that the subject poses an imminent danger of death or serious physical injury to the agent or another person.

Deadly force may be used to prevent the escape of a fleeing subject where the special agent has probable cause to believe that subject poses an imminent threat of death or serious physical injury to the agent, or another person and such force is necessary to prevent escape.

If feasible and if doing so would not increase the danger to the special agent or others, a verbal warning to submit to authority should be given prior to the use of force.

IRS-CI special agents are prohibited from using a choke hold or a carotid restraint unless the standard of necessity for the use of deadly force is satisfied.

Special agents may direct deadly force against dogs or other animals when necessary for self-defense or the defense of others.

Special agents have the affirmative duty to request or render medical aid, as appropriate, where needed.

Special agents should apply the following procedures when injury, property damage, or death results from the use of deadly force. These procedures are intended as guidelines; they are not intended to be all-inclusive or limiting.

Special agents should:

Special agents have the same constitutional protections as other individuals, (e.g., due process, the right to counsel, etc.).

Special agents cannot be compelled to make self-incriminating statements.

The United States may provide legal representation, depending on the facts of the incident and the type of action(s) initiated.

Special agents may choose to consult a private attorney before providing any oral or written statements.

Special agents will be responsible for selecting and paying for a private attorney.

The SSA or senior special agent at the site should:

When a special agent discharges a firearm while in the performance of official duties, the post use of force procedures outlined in this section must be followed. These procedures do not apply to routine firearm discharges, such as during firearms training, qualification, testing, etc.

When a special agent has a negligent discharge of a firearm, they must report the incident via memorandum and forward through channels to the Director, NCITA.

In all instances where a non-training intentional discharge of a firearm occurs, the following notifications must be made, as soon as possible:

When a special agent has a negligent discharge of a firearm, they must report the incident via memorandum and forward through the appropriate channels, as noted below, to the Director, NCITA.

In all situations where a negligent discharge and/or mishandling of a firearm occurs, notification must be made, as soon as possible according to the following procedures:

In all instances where use of force results in injury, serious property damage, or death, the following notifications must be made:

If a firearm was discharged and resulted in injury, serious property damage, or death, the following notifications must be made to the:

Absent any legitimate Fifth Amendment (privilege against self-incrimination) concerns, special agents must complete Form 9776, Use of Force incident Report, including a narrative. A copy of this report and attached narrative must be sent through the appropriate channels to the Director, NCITA.

This procedure must be followed irrespective of whether shots were fired by special agents/officers of other law enforcement agencies, a subject, or a third party.

Psychological counseling is available to special agents involved in a use of force incident that resulted in serious injury or death. All communications between the special agents and the psychological counselor will fall under the patient-doctor confidentiality rules.

Psychological counseling is also available to the agent's immediate family members.

Special agents involved in a use of force incident and/or their family members may contact the Employee Assistance Program's (EAP) toll free line for law enforcement officers and their families. Counselors with a law enforcement background are available 24 hours a day, 7 days a week to address the unique concerns of law enforcement and their families. In addition to telephone counseling, face to face meetings can also be requested. A counselor can be reached regarding law enforcement concerns at 1-888-270-8958.

At the discretion of the SAC, administrative leave may be granted to special agents involved in an incident that resulted in serious injury or death.

If a special agent uses force at the level of compliance techniques or higher they must complete Form 9776, including a narrative and submit it to the SAC. A copy of this report and attached narrative must be sent to the Director, NCITA.

If an agency issued or authorized firearm is discharged, special agents must complete page 2 of Form 9776. A copy of this report and attached narrative must be sent to the Director, NCITA.

Special agents on official duty are expected to respond when a federal crime is committed in their presence by:

The Federal Law Enforcement Officers Good Samaritan Act (FLEOGSA) provides federal law enforcement officers "scope of employment coverage and protection when taking reasonable action to protect individuals from injury or bodily harm during the commission of a crime of violence."

The law states "...a law enforcement officer shall be construed to be acting within the scope of their employment, if the officer takes reasonable action, including the use of force to: (1) protect an individual in the presence of the officer from a crime of violence; (2) provide immediate assistance to an individual who has suffered or who is threatened with bodily harm; or (3) prevent the escape of any individual who the officer reasonably believes to have committed in the presence of the officer, a crime or violence."

A "scope of employment" determination is required before the government can represent IRS employees. Moreover, a determination that the employee acted "in the due performance of their official duty" is a prerequisite to reimbursement for monetary judgments against IRS employees, , Repayments to Officers or Employees.

The FLEOGSA does not enhance the law enforcement authority or jurisdiction of any federal law enforcement officer, nor does it require federal law enforcement officers to become involved. Rather, it assures the agents that if they take reasonable actions to intervene in a crime of violence that may result in a loss of life or serious bodily harm, the Act will provide the agents with significant protection from liability.

Any actions taken must be "a reasonable officer's response" as established in Graham vs. Connor. In some circumstances, notifying the local authorities rather than becoming involved will be the appropriate response.

Special agents must always follow the Treasury Department's Use of Force Guidelines when a firearm is used. These guidelines must be followed regardless of whether a particular state or local law may be more liberal in allowing law enforcement officers to use firearms.

The Federal Tort Claims Act (FTCA), , allows an individual to claim damages against the United States for injury or death caused by the negligent or wrongful acts or omissions of special agents acting within the scope of their employment, where the United States, if a private person, would be liable under applicable state law.

For a person to obtain damages, special agents must have acted in a negligent or wrongful manner.

For the United States to assume liability, special agents must have been acting within the scope of their employment, as determined by the state law where an injury occurred. Otherwise, the United States will not assume liability and special agents acting outside the scope of their employment could be sued in state court and held personally liable for damages upon a judgment against them.

If special agents are injured in the performance of their official duties, the special agents may file claims under the Federal Employees’ Compensation Act. See .

PLI is available through private insurance carriers for CI employees. Employees are personally responsible for contacting a private insurance carrier of their choosing to secure PLI and payment of the premiums.

The following groups of employees are eligible for PLI reimbursement:

The PLI reimbursements will be paid at 50 percent of the cost of premiums paid during the fiscal year. The reimbursement will be included in salary payments and will also be reflected on earnings and leave statements. There is no deadline by which reimbursement requests must be received. One of the following methods will be used to compute reimbursements for PLI premiums paid:

To receive 50 percent reimbursement of premiums paid during a fiscal year, eligible employees must complete Form 14505, Self-Certification of Premiums Paid for Professional Liability Insurance, form after the end of the fiscal year. The form can be obtained from the Employee Resources - PLI SharePoint site. Email forms to HCO.HRSS.Florence@irs.gov or eFax forms to 855-207-0460.

Emergency Driving: Driving in a manner that disregards the posted legal speed limits or other traffic laws for one or more of the following purposes:

Emergency Driving Tactics: Emergency driving tactics are maneuvers made while pursuing a vehicle that are likely to cause deliberate physical contact between the vehicles. Examples of emergency driving tactics may include blocking (except for slow moving vehicles), cutting off, ramming, and forcing vehicles off the roadway.

Deadly Force: Deadly force is the use of any force that is likely to cause death or serious physical injury. Deadly force does not include force that is not likely to cause death or serious physical injury but unexpectedly results in such death or injury.

When balancing the need for emergency driving with safety considerations, CI special agents should consider all relevant factors, including but not limited to the following:

In some circumstances, emergency driving tactics may constitute the use of deadly force. Those emergency driving tactics that are likely to cause death or serious physical injury may constitute the use of deadly force. Special agents may use deadly force only when necessary; that is, when the special agent has a reasonable belief that the subject of such force poses an imminent danger of death or serious physical injury to the special agent or to another person.

Deadly force may be used to prevent the escape of a fleeing subject if there is probable cause to believe:

If force, other than deadly force, reasonably appears to be sufficient to accomplish an arrest or otherwise accomplish the law enforcement purpose, the use of deadly force is not necessary. See for additional guidance.

In the planning of Treasury led joint operations involving other federal, state, or local law enforcement agencies, each participant will be informed of this policy and that this policy will be controlling.

Criminal Investigation should review state requirements for emergency systems/equipment on vehicles engaged in emergency driving and comply when appropriate.

Nothing in these guidelines is intended to create or does create an enforceable legal right or private right of action.