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196.1183 484.3 Tm (the )Tj 0.0021 Tc 1.766 0 Td (United )Tj -0.0004 Tc 3.231 0 Td (States, )Tj 0.0264 Tc 3.449 0 Td (does )Tj 0.0335 Tc 2.575 0 Td (not )Tj 0.0123 Tc 1.711 0 Td (exceed )Tj 0.0194 Tc -17.805 -1.169 Td ($1,000, )Tj 0.0007 Tc 3.806 0 Td (in )Tj 0.0365 Tc 1.096 0 Td (any )Tj 0.05 Tc 12.8081 0 0 11.7 216.6924 470.62 Tm (of )Tj -0.0036 Tc 11.7 0 0 11.7 230.4383 470.62 Tm (the )Tj 0.0169 Tc 1.697 0 Td (above-mentioned )Tj 0.0111 Tc 8.268 0 Td (offenses, )Tj -0.0036 Tc 4.518 0 Td (the )Tj 0.0254 Tc -22.476 -1.19 Td (penalty )Tj 0.0091 Tc 3.682 0 Td (shall )Tj -0.0135 Tc 2.431 0 Td (be )Tj 0 Tc 1.424 0 Td (a )Tj 0.0006 Tc 0.829 0 Td (fine )Tj 0.012 Tc 1.953 0 Td (under )Tj 0.0312 Tc 2.845 0 Td (this )Tj 0.0134 Tc 1.949 0 Td (title )Tj 0.05 Tc 11.7653 0 0 11.7 336.2228 456.7 Tm (or )Tj 0.0214 Tc 11.7 0 0 11.7 350.7469 456.7 Tm (imprisonment )Tj 0.0388 Tc -18.342 -1.169 Td (for )Tj 0.0335 Tc 1.562 0 Td (not )Tj 0.0262 Tc 1.744 0 Td (more )Tj 0.0106 Tc 2.661 0 Td (than )Tj 0.0175 Tc 2.272 0 Td (one )Tj -0.0152 Tc 1.995 0 Td (year, )Tj 0.05 Tc 12.2882 0 0 11.7 285.3376 443.02 Tm (or )Tj 0.0063 Tc 11.7 0 0 11.7 300.1104 443.02 Tm (both. )Tj EMC /P <>BDC 0.0373 Tc -20.261 -2.359 Td (Scope )Tj 0.05 Tc 12.2512 0 0 11.7 101.738 415.42 Tm (of )Tj 0.0218 Tc 11.7 0 0 11.7 115.8778 415.42 Tm (18 )Tj 0.0163 Tc 1.424 0 Td (U.S.C. )Tj /T1_0 1 Tf 0 Tc 11 0 0 11 171.6886 415.42 Tm (\247 )Tj /T1_1 1 Tf 0.0026 Tc 11.7 0 0 11.7 182.3543 415.42 Tm (510: )Tj EMC /P <>BDC 0.0306 Tc -10.237 -2.379 Td (Section )Tj -0.0012 Tc 3.878 0 Td (510 )Tj 0.0255 Tc 1.991 0 Td (encompasses )Tj 0.0019 Tc 6.736 0 Td (forged )Tj 0.0155 Tc 3.212 0 Td (endorsements )Tj 0.05 Tc 11.9728 0 0 11.7 327.8208 387.58 Tm (of )Tj 0.0216 Tc 11.7 0 0 11.7 341.0578 387.58 Tm (Treasury )Tj 0.012 Tc 4.385 0 Td (checks, )Tj 0.0051 Tc 3.828 0 Td (bonds, )Tj 0.05 Tc 12.0267 0 0 11.7 476.1402 387.58 Tm (or )Tj 0.0409 Tc 11.7 0 0 11.7 489.8235 387.58 Tm (other )Tj 0.0255 Tc -36.553 -1.169 Td (securities )Tj 0.05 Tc 12.2512 0 0 11.7 117.818 373.9 Tm (of )Tj 0.0169 Tc 11.7 0 0 11.7 131.3183 373.9 Tm (the )Tj 0.0144 Tc 1.787 0 Td (United )Tj 0.0138 Tc 3.313 0 Td (States )Tj -0.012 Tc 3.223 0 Td (and )Tj 0.0082 Tc 2.001 0 Td (may )Tj -0.0135 Tc 2.195 0 Td (be )Tj 0.0225 Tc 1.423 0 Td (charged )Tj -0.0069 Tc 4.103 0 Td (as )Tj 0 Tc 1.374 0 Td (a )Tj 0.0223 Tc 0.847 0 Td (ten-year )Tj 0.0189 Tc 4.085 0 Td (felony )Tj 0.05 Tc 12.0267 0 0 11.7 451.9002 373.9 Tm (or )Tj 0.0136 Tc 11.7 0 0 11.7 466.0532 373.9 Tm (as )Tj 0 Tc 1.354 0 Td (a )Tj 0.0361 Tc -35.865 -1.19 Td (misdemeanor )Tj 0.0286 Tc 6.663 0 Td (for )Tj 0.0224 Tc 1.477 0 Td (forged )Tj 0.0105 Tc 3.326 0 Td (instruments )Tj -0.0033 Tc 5.578 0 Td (with )Tj 0 Tc 2.103 0 Td (a )Tj 0.0242 Tc 0.87 0 Td (face )Tj 0.0196 Tc 2.296 0 Td (value )Tj 0.05 Tc 12.2512 0 0 11.7 355.898 359.98 Tm (of )Tj 0.0274 Tc 11.7 0 0 11.7 369.7155 359.98 Tm (under )Tj 0.0092 Tc 2.942 0 Td ($1,000. )Tj -0.0068 Tc 4.044 0 Td (It )Tj -0.0253 Tc 0.849 0 Td (is )Tj 0.0266 Tc -34.157 -1.169 Td (foreseeable )Tj 0.0215 Tc 5.803 0 Td (that )Tj -0.0284 Tc 2.062 0 Td (CI )Tj 0.0062 Tc 1.378 0 Td (could )Tj 0.0184 Tc 2.782 0 Td (make )Tj 0.0042 Tc 2.811 0 Td (use )Tj 0.05 Tc 12.2512 0 0 11.7 257.258 346.3 Tm (of )Tj 0 Tc 11.7 0 0 11.7 270.6932 346.3 Tm (a )Tj /T1_0 1 Tf 13.1 0 0 13.1 280.6007 346.3 Tm (\247 )Tj /T1_1 1 Tf 0.0296 Tc 11.7 0 0 11.7 291.0743 346.3 Tm (510 )Tj 0.0192 Tc 2.052 0 Td (charge )Tj 0.0007 Tc 3.499 0 Td (in )Tj 0.0173 Tc 1.075 0 Td (cases )Tj 0.0085 Tc 3.028 0 Td (involving )Tj 0.0254 Tc 4.179 0 Td (targets )Tj 0.0384 Tc 3.492 0 Td (who )Tj 0.0452 Tc -36.921 -1.169 Td (use )Tj 0.0358 Tc 2.019 0 Td (other )Tj 0.0224 Tc 2.671 0 Td (taxpayers' )Tj 0.0153 Tc 5.093 0 Td (identities )Tj 0.0155 Tc 4.363 0 Td (to )Tj -0.0021 Tc 1.175 0 Td (make )Tj 0.0249 Tc 2.725 0 Td (fraudulent )Tj 0.0148 Tc 4.996 0 Td (claims )Tj 0.0286 Tc 3.229 0 Td (for )Tj 0.0106 Tc 1.501 0 Td (refund )Tj 0.0085 Tc 3.229 0 Td (and )Tj 0.0106 Tc 1.995 0 Td (then )Tj 0.0183 Tc 2.259 0 Td (forge )Tj 0.006 Tc 2.664 0 Td (those )Tj 0.0269 Tc -37.949 -1.169 Td (taxpayers' )Tj 0.0209 Tc 5.124 0 Td (signatures )Tj 0.0167 Tc 5.107 0 Td (on )Tj 0.0067 Tc 1.461 0 Td (the )Tj 0.0083 Tc 1.738 0 Td (ensuing )Tj 0.0065 Tc 3.889 0 Td (refund )Tj 0.0188 Tc 3.208 0 Td (checks. )Tj 0.0117 Tc 4.14 0 Td (Currently, )Tj 0.0003 Tc 4.826 0 Td (such )Tj -0.0315 Tc 2.318 0 Td (-cases )Tj 0.0072 Tc 3.096 0 Td (are )Tj 0.0245 Tc -34.901 -1.19 Td (routinely )Tj 0.0167 Tc 4.307 0 Td (investigated )Tj 0.0085 Tc 5.876 0 Td (and )Tj 0.0054 Tc 2.03 0 Td (charged )Tj 0.0171 Tc 4.013 0 Td (under )Tj 0.0218 Tc 2.92 0 Td (18 )Tj 0.0122 Tc 1.466 0 Td (U.S.C. )Tj /T1_0 1 Tf 0.0166 Tc 13.1 0 0 13.1 341.8007 305.02 Tm (\247\247 )Tj /T1_1 1 Tf 0.0296 Tc 11.7 0 0 11.7 358.7972 305.02 Tm (286 )Tj 0.0085 Tc 2.029 0 Td (and )Tj -0.0012 Tc 2.033 0 Td (287 )Tj 0.0011 Tc 2.021 0 Td (\(false )Tj 0.0143 Tc 2.714 0 Td (claims\). )Tj 0 Tc 4.156 0 Td (A )Tj /T1_0 1 Tf 13.1 0 0 13.1 61.2406 291.1 Tm (\247 )Tj /T1_1 1 Tf 0.0296 Tc 11.7 0 0 11.7 71.9543 291.1 Tm (510 )Tj 0.0233 Tc 2.032 0 Td (charge )Tj 0.0164 Tc 3.487 0 Td (could )Tj 0.048 Tc 2.823 0 Td (be )Tj 0.012 Tc 1.464 0 Td (considered )Tj -0.035 Tc 11.6115 0 0 11.7 249.4687 291.1 Tm (in )Tj 0.016 Tc 11.7 0 0 11.7 261.8132 291.1 Tm (addition )Tj 0.036 Tc (to )Tj 0.0265 Tc 5.093 0 Td (these )Tj 0.0147 Tc 2.886 0 Td (charges )Tj 0.05 Tc 12.0267 0 0 11.7 401.5002 291.1 Tm (or )Tj 0.0136 Tc 11.7 0 0 11.7 415.8932 291.1 Tm (as )Tj -0.0219 Tc 1.374 0 Td (an )Tj 0.011 Tc 1.436 0 Td (alternative )Tj 0.05 Tc 11.7868 0 0 11.7 506.6778 291.1 Tm (to )Tj 0 Tc 11.7 0 0 11.7 520.7732 291.1 Tm (a )Tj /T1_0 1 Tf 13.1 0 0 13.1 61.0007 277.42 Tm (\247 )Tj /T1_1 1 Tf 0.0296 Tc 11.7 0 0 11.7 71.5172 277.42 Tm (287 )Tj 0.0109 Tc 2.069 0 Td (charge. )Tj EMC /P <>BDC 0.023 Tc -2.97 -2.379 Td (Investigatory )Tj 0.0193 Tc 6.235 0 Td (Jurisdiction: )Tj EMC /P <>BDC -0.035 Tc 11.5432 0 0 11.7 60.1557 221.5 Tm (GeneraJJy, )Tj 0.032 Tc 11.7 0 0 11.7 119.6286 221.5 Tm (pursuant )Tj 0.036 Tc 4.384 0 Td (to )Tj 0.0272 Tc 1.169 0 Td (the )Tj -0.009 Tc 1.75 0 Td (proVisions )Tj 0.05 Tc 12.5296 0 0 11.7 262.2952 221.5 Tm (of )Tj 0.0203 Tc 11.7 0 0 11.7 275.9972 221.5 Tm (28 )Tj 0.011 Tc 1.471 0 Td (C.F.R. )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 332.2007 221.5 Tm (\247 )Tj /T1_1 1 Tf 0.0102 Tc 11.7 0 0 11.7 342.4343 221.5 Tm (0.85, )Tj 0.0169 Tc 2.612 0 Td (the )Tj 0.0125 Tc 1.765 0 Td (Federal )Tj 0.0306 Tc 3.736 0 Td (Buteau )Tj 0.05 Tc 13.0865 0 0 11.7 479.2497 221.5 Tm (of )Tj 0.0173 Tc 11.7 0 0 11.7 60.4927 207.58 Tm (Investigation )Tj 0.0162 Tc 6.164 0 Td (\("FBI"\) )Tj 0.0245 Tc 3.321 0 Td (has )Tj 0.0152 Tc 1.941 0 Td (jurisdiction )Tj 0.0288 Tc 5.187 0 Td (over )Tj 0.004 Tc 2.317 0 Td (all )Tj 0.0187 Tc 1.34 0 Td (violations )Tj 0.05 Tc 12.2512 0 0 11.7 352.298 207.58 Tm (of )Tj 0.0125 Tc 11.7 0 0 11.7 365.8274 207.58 Tm (federal )Tj -0.0114 Tc 3.512 0 Td (law, )Tj 0.0127 Tc 2.092 0 Td (unless )Tj 0.0263 Tc 3.254 0 Td (\267such )Tj 0.019 Tc -35.008 -1.19 Td (responsibility )Tj -0.0253 Tc 6.359 0 Td (is )Tj 0.0425 Tc 1.026 0 Td (by )Tj 0.0233 Tc 1.405 0 Td (statute )Tj 0.05 Tc 11.7653 0 0 11.7 202.7828 193.66 Tm (or )Tj 0.0115 Tc 11.7 0 0 11.7 216.9434 193.66 Tm (otherwise )Tj 0.0231 Tc 4.698 0 Td (specifically )Tj 0.0236 Tc 5.373 0 Td (assigned )Tj 0.036 Tc 4.457 0 Td (to )Tj 0.0235 Tc 1.184 0 Td (another )Tj 0.0083 Tc 3.806 0 Td (investigative )Tj 0.0211 Tc -32.955 -1.19 Td (agency." )Tj 0.0203 Tc 4.597 0 Td (28 )Tj 0.009 Tc 1.471 0 Td (C.F)Tj -0.0062 Tc 1.731 0 Td (.R. )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 169.4806 179.74 Tm (\247 )Tj /T1_1 1 Tf 0.013 Tc 11.7 0 0 11.7 179.7143 179.74 Tm (0.85\(a\). )Tj 0.0042 Tc 4.17 0 Td (Thus, )Tj 0.0067 Tc 2.853 0 Td (the )Tj 0.0222 Tc 1.762 0 Td (IRS' )Tj 0.0185 Tc 2.285 0 Td (investigative )Tj 0.017 Tc 6.003 0 Td (jurisdiction )Tj -0.0048 Tc 5.238 0 Td (is )Tj 0.021 Tc 0.994 0 Td (dependent )Tj 0.0244 Tc -33.588 -1.21 Td (upon )Tj 0 Tc 2.613 0 Td (a )Tj 0.0231 Tc 0.894 0 Td (particular )Tj 0.0272 Tc 4.583 0 Td (assignment )Tj 0.05 Tc 12.2512 0 0 11.7 220.0579 165.58 Tm (of )Tj 0.0082 Tc 11.7 0 0 11.7 234.112 165.58 Tm (responsibility. )Tj 0.0253 Tc 6.83 0 Td (Although )Tj 0 Tc 4.461 0 Td (a )Tj 0.0096 Tc 0.894 0 Td (logical )Tj 0.0245 Tc 3.106 0 Td (extension )Tj 0.05 Tc 12.8081 0 0 11.7 468.2124 165.58 Tm (of )Tj 0.0218 Tc 11.7 0 0 11.7 482.8378 165.58 Tm (18 )Tj EMC /LI_Label <>BDC -0.0023 Tc -36.196 -1.19 Td (U.S.)Tj -0.0284 Tc 2.019 0 Td (C. )Tj EMC /LI_Title <>BDC /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 98.4406 151.66 Tm (\247 )Tj /T1_1 1 Tf 0.0193 Tc 11.7 0 0 11.7 108.9143 151.66 Tm (510 )Tj 0.0144 Tc 2.022 0 Td (would )Tj 0.05 Tc 11.8921 0 0 11.7 167.8666 151.66 Tm (be )Tj 0.0007 Tc 11.7 0 0 11.7 185.3869 151.66 Tm (in )Tj 0.0067 Tc 1.102 0 Td (the )Tj 0.0136 Tc 1.729 0 Td (prosecution )Tj 0.05 Tc 12.2512 0 0 11.7 284.378 151.66 Tm (of )Tj 0.0244 Tc 11.7 0 0 11.7 298.1183 151.66 Tm (tax )Tj 0.0225 Tc 1.696 0 Td (cases )Tj -0.0045 Tc 3.069 0 Td (involVing )Tj 0.0139 Tc 4.325 0 Td (false )Tj 0.0174 Tc 2.391 0 Td (claims, )Tj 0.0169 Tc 3.555 0 Td (the )Tj 0.0096 Tc 1.719 0 Td (statute )Tj 0.0264 Tc -37.211 -1.169 Td (does )Tj 0.0232 Tc 2.596 0 Td (not )Tj 0.0157 Tc 1.711 0 Td (contain )Tj 0.0397 Tc 3.673 0 Td (an )Tj 0.0222 Tc 1.477 0 Td (express )Tj 0.0141 Tc 3.93 0 Td (provision )Tj 0.0245 Tc 4.4 0 Td (granting )Tj 0.0202 Tc 4.133 0 Td (investigative )Tj 0.0208 Tc 5.982 0 Td (jurisdiction )Tj 0.0155 Tc 5.232 0 Td (to )Tj 0.0067 Tc 1.149 0 Td (the )Tj 0.0272 Tc 1.612 0 Td (Service )Tj 0.05 Tc 12.0267 0 0 11.7 58.5402 124.06 Tm (or )Tj 0.0365 Tc 11.7 0 0 11.7 72.9332 124.06 Tm (any )Tj 0.0306 Tc 1.97 0 Td (other )Tj 0.0291 Tc 2.678 0 Td (law )Tj 0.0273 Tc 1.854 0 Td (enforcement )Tj 0.005 Tc 6.113 0 Td (agency. )Tj 0.0379 Tc 4.168 0 Td (The )Tj 0.0235 Tc 2.131 0 Td (statute's )Tj 0.0185 Tc 4.216 0 Td (legislative )Tj 0.0187 Tc 4.881 0 Td (history )Tj -0.0253 Tc 3.323 0 Td (is )Tj 0.0119 Tc 1.014 0 Td (also )Tj 0.0134 Tc 2.176 0 Td (silent )Tj -0.0069 Tc 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2.554 0 Td (cases )Tj 0.0492 Tc 3.039 0 Td (under )Tj /T1_0 1 Tf 0 Tc 13.2 0 0 13.2 167.5584 635.78 Tm (\247 )Tj /T1_1 1 Tf -0.0071 Tc 11.5 0 0 11.5 177.5568 635.78 Tm (510. )Tj 0.0325 Tc 2.552 0 Td (The )Tj -0.001 Tc 2.137 0 Td (real )Tj 0.0213 Tc 2.024 0 Td (issue )Tj -0.0139 Tc 2.755 0 Td (is )Tj 0.05 Tc 11.7875 0 0 11.5 298.4097 635.78 Tm (whether\247 )Tj 0.0027 Tc 11.5 0 0 11.5 355.1568 635.78 Tm (510 )Tj 0.0069 Tc 2.017 0 Td (relates )Tj 0.0253 Tc 3.389 0 Td (closely )Tj 0.0304 Tc 3.507 0 Td (enough )Tj 0.0067 Tc 12.4 0 0 12.4 501.1546 635.78 Tm (to )Tj 0.0292 Tc 11.5 0 0 11.5 515.0794 635.78 Tm (the )Tj 0.0354 Tc -38.853 -1.231 Td (internal )Tj 0.0265 Tc 3.861 0 Td (revenue )Tj 0.0285 Tc 4.091 0 Td (laws )Tj 0.0245 Tc 2.372 0 Td (that )Tj 0.0084 Tc 2.045 0 Td (the )Tj 0.0164 Tc 1.745 0 Td (Service )Tj 0.0153 Tc 3.758 0 Td (can )Tj 0.0252 Tc 2.005 0 Td (derive )Tj 0.021 Tc 3.113 0 Td (jurisdiction )Tj 0.0059 Tc 5.263 0 Td (from )Tj 0.0396 Tc 2.373 0 Td (26 )Tj 0.0141 Tc (U.S.C. )Tj /T1_0 1 Tf 0 Tc 13.2 0 0 13.2 476.4384 621.62 Tm (\247 )Tj /T1_1 1 Tf 0.006 Tc 11.5 0 0 11.5 486.6566 621.62 Tm (7608\(b\).3 )Tj 0.0372 Tc -36.397 -1.231 Td (Consistent )Tj 0.0209 Tc 5.357 0 Td (with )Tj 0.003 Tc 2.187 0 Td (this, )Tj 0.0177 Tc 2.278 0 Td (Department )Tj 0.05 Tc 11.6943 0 0 11.5 246.2235 607.46 Tm (of )Tj 0.0347 Tc 11.5 0 0 11.5 259.2191 607.46 Tm (Treasury )Tj 0.0413 Tc 4.5 0 Td (Order )Tj 0.021 Tc 3.029 0 Td (150-10 )Tj 0.0217 Tc 3.452 0 Td (further )Tj 0.0138 Tc 3.333 0 Td (states, )Tj 0.0397 Tc 3.364 0 Td (the )Tj 0.0439 Tc -34.319 -1.231 Td (Commissioner )Tj 0.05 Tc 11.6943 0 0 11.5 149.9835 593.3 Tm (of )Tj 0.0117 Tc 11.5 0 0 11.5 163.9382 593.3 Tm (Internal )Tj 0.0228 Tc 3.74 0 Td (Revenue )Tj 0.0129 Tc 4.46 0 Td (shall )Tj 0.0468 Tc 2.473 0 Td (be )Tj 0.0203 Tc 1.482 0 Td (responsible )Tj 0.0288 Tc 5.61 0 Td (for )Tj 0.0084 Tc 1.521 0 Td (the )Tj 0.0192 Tc 1.768 0 Td (administration )Tj 0.0125 Tc 6.824 0 Td (and )Tj 0.0416 Tc -36.251 -1.231 Td (enforcement )Tj 0.05 Tc 12.5296 0 0 11.5 139.4152 579.14 Tm (of )Tj 0.0188 Tc 11.5 0 0 11.5 153.1594 579.14 Tm (the )Tj 0.023 Tc 1.793 0 Td (Intemal )Tj 0.0194 Tc 3.74 0 Td (Revenue )Tj 0.0147 Tc 4.47 0 Td (laws. )Tj EMC /P <>BDC 0.05 Tc 11.5803 0 0 11.5 67.2186 551.06 Tm (There )Tj 0.0143 Tc 11.5 0 0 11.5 104.0326 551.06 Tm (have )Tj 0.0275 Tc 2.546 0 Td (been )Tj 0.0145 Tc 2.671 0 Td (instances )Tj 0.0191 Tc 4.652 0 Td (where )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 253.7206 551.06 Tm (\247 )Tj /T1_1 1 Tf 0.0235 Tc 11.5 0 0 11.5 263.9568 551.06 Tm (510 )Tj 0.0282 Tc 2.059 0 Td (has )Tj 0.0206 Tc 2.004 0 Td (been )Tj 0.0159 Tc 2.617 0 Td (charged )Tj -0.0073 Tc 4.082 0 Td (in )Tj 0.0175 Tc 1.093 0 Td (conjunction )Tj 0.0209 Tc 5.583 0 Td (with )Tj 0.0462 Tc (other )Tj 0.0468 Tc 4.858 0 Td (tax )Tj 0.0326 Tc -39.408 -1.21 Td (crimes. )Tj /T1_2 1 Tf 0.0106 Tc 11.6 0 0 11.6 114.5753 537.14 Tm (See )Tj 0.0261 Tc 2.165 0 Td (United )Tj 0.0127 Tc 3.298 0 Td (States )Tj -0.035 Tc 10.1076 0 0 11.6 215.3801 537.14 Tm (v. )Tj 0.0061 Tc 11.6 0 0 11.6 227.4807 537.14 Tm (Lowe, )Tj /T1_1 1 Tf 0.0012 Tc 11.5 0 0 11.5 263.2166 537.14 Tm (76 )Tj 0.0212 Tc 1.45 0 Td (F.3d )Tj 0.0243 Tc 2.412 0 Td (389 )Tj 0.0061 Tc 2.081 0 Td (\(9th )Tj -0.0012 Tc 2.09 0 Td (Cir. )Tj 0.0234 Tc 1.965 0 Td (1996\)\(defendant )Tj 0.0477 Tc 7.91 0 Td (convicted\(\)f )Tj 0.0437 Tc -34.968 -1.21 Td (forgery )Tj 0.05 Tc 12.2512 0 0 11.5 109.178 523.22 Tm (of )Tj 0 Tc 11.5 0 0 11.5 122.8553 523.22 Tm (a )Tj 0.0347 Tc 0.859 0 Td (Treasury )Tj 0.0185 Tc 4.482 0 Td (check )Tj -0.0042 Tc 2.999 0 Td (\(\247 )Tj 0.0106 Tc 1.216 0 Td (510\); )Tj 0.0223 Tc 2.675 0 Td (subscribing )Tj /T1_0 1 Tf -0.035 Tc 13.3036 0 0 14.2 328.141 523.22 Tm (to )Tj /T1_1 1 Tf 0.013 Tc 11.5 0 0 11.5 341.828 523.22 Tm (false )Tj 0.0229 Tc 2.529 0 Td (income )Tj 0.0259 Tc 3.604 0 Td (tax )Tj 0.0162 Tc 1.718 0 Td (returns )Tj -0.0042 Tc 3.591 0 Td (\(\247 )Tj 0.0395 Tc 1.214 0 Td (7206\(1\273; )Tj 0.05 Tc 11.6935 0 0 11.5 66.9333 509.06 Tm (and )Tj 0.022 Tc 11.5 0 0 11.5 91.6554 509.06 Tm (aiding )Tj -0.0073 Tc 3.121 0 Td (in )Tj 0.0292 Tc 1.1 0 Td (the )Tj 0.0192 Tc 1.759 0 Td (preparation )Tj 0.05 Tc 12.2512 0 0 11.5 224.618 509.06 Tm (of )Tj 0 Tc 11.5 0 0 11.5 238.2953 509.06 Tm (a )Tj 0.013 Tc 0.843 0 Td (false )Tj 0.0151 Tc 2.529 0 Td (return )Tj /C0_0 1 Tf 5.4 0 0 9.6 311.38 509.06 Tm <007E00A7>Tj /T1_3 1 Tf ( )Tj /T1_1 1 Tf 0.0295 Tc 11.5 0 0 11.5 326.5766 509.06 Tm (7206\(2\273\). )Tj 0.043 Tc 5.162 0 Td (The )Tj 0.0017 Tc 2.133 0 Td (U.S. )Tj 0.0246 Tc 2.278 0 Td (Attorney's )Tj 0.0294 Tc 5.007 0 Td (Manual )Tj 0.05 Tc 11.5742 0 0 11.5 66.8498 495.38 Tm (\(USAM\) )Tj 0.0243 Tc 11.5 0 0 11.5 114.4368 495.38 Tm (9-64.133 )Tj 0.0161 Tc 4.489 0 Td (discusses )Tj 0.0186 Tc 4.853 0 Td (prosecution )Tj 0.0202 Tc 5.718 0 Td (policies )Tj 0.0497 Tc (for )Tj -0.0012 Tc 5.371 0 Td (\247\247 )Tj 0.0307 Tc 1.427 0 Td (495 )Tj 0.0229 Tc 2.038 0 Td (and )Tj 0.0138 Tc 2.044 0 Td (510, )Tj 0.0206 Tc 2.351 0 Td (but )Tj 0.0069 Tc 1.732 0 Td (is )Tj 0.0217 Tc 1.075 0 Td (silent )Tj 0.0318 Tc 2.732 0 Td (as )Tj 0.0301 Tc 1.404 0 Td (to )Tj 0.0452 Tc -39.397 -1.21 Td (which )Tj 0.0361 Tc 3.1 0 Td (agency )Tj 0.0178 Tc 3.706 0 Td (has )Tj 0.0168 Tc 2.024 0 Td (primary )Tj 0.0181 Tc 3.736 0 Td (investigative )Tj 0.0325 Tc 6.02 0 Td (authority )Tj 0.0474 Tc 4.363 0 Td (over )Tj 0.0178 Tc 2.364 0 Td (violations )Tj 0.05 Tc 11.6943 0 0 11.5 411.1035 481.46 Tm (of )Tj 0.0324 Tc 11.5 0 0 11.5 424.1194 481.46 Tm (these )Tj 0.0184 Tc 2.897 0 Td (statutes.)Tj EMC /StyleSpan <>BDC /T1_0 1 Tf 0 Tc 9 0 0 9 503.0978 486.5 Tm (4 )Tj EMC /P <>BDC 9.3 0 0 9.3 66.0401 452.18 Tm (2 )Tj /T1_1 1 Tf -0.006 Tc 11.5 0 0 11.5 74.8982 452.18 Tm (In )Tj 0.0185 Tc 1.185 0 Td (contrast, )Tj 0.05 Tc 11.6163 0 0 11.5 139.1605 452.18 Tm (18 )Tj 0.0099 Tc 11.5 0 0 11.5 156.0688 452.18 Tm (U.S.C. )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 194.4406 452.18 Tm (\247 )Tj /T1_1 1 Tf 0.0068 Tc 11.5 0 0 11.5 204.6768 452.18 Tm (514, )Tj 0.0192 Tc 2.286 0 Td (which )Tj 0.017 Tc 2.974 0 Td (crirninalizes )Tj 0.0292 Tc 5.829 0 Td (the )Tj 0.0283 Tc 1.781 0 Td (use )Tj 0.05 Tc 11.9728 0 0 11.5 375.3407 452.18 Tm (of )Tj 0.0132 Tc 11.5 0 0 11.5 388.628 452.18 Tm (fictitious )Tj 0.0336 Tc 4.063 0 Td (government )Tj 0.028 Tc -32.119 -1.21 Td (obligations, )Tj 0.0188 Tc 5.758 0 Td (contains )Tj 0.0152 Tc 4.216 0 Td (express )Tj 0.0262 Tc 3.915 0 Td (language )Tj 0.0136 Tc 4.611 0 Td (in )Tj 0.0215 Tc 1.127 0 Td (its )Tj 0.0243 Tc 1.357 0 Td (legislative )Tj 0.0239 Tc 4.925 0 Td (history )Tj 0.0192 Tc 3.337 0 Td (which )Tj 0.0184 Tc 3.028 0 Td (identifies )Tj 0.0323 Tc -32.285 -1.19 Td (interference )Tj 0.0278 Tc 5.925 0 Td (with )Tj 0.0259 Tc 2.208 0 Td (tax )Tj 0.0176 Tc 1.706 0 Td (administration )Tj 0.0109 Tc 6.783 0 Td (as )Tj 0 Tc 1.398 0 Td (a )Tj 0.0372 Tc 0.856 0 Td (dominate )Tj 0.0177 Tc 4.707 0 Td (reason )Tj 0.0393 Tc 3.46 0 Td (for )Tj 0.0292 Tc 1.521 0 Td (the )Tj 0.0326 Tc 1.747 0 Td (enactment )Tj 0.05 Tc 12.5296 0 0 11.5 473.9752 424.58 Tm (of )Tj 11.5014 0 0 11.5 487.4794 424.58 Tm (the )Tj 0.0328 Tc 11.5 0 0 11.5 65.5139 410.66 Tm (statute. )Tj 0.0226 Tc 4.176 0 Td (It )Tj 0.0069 Tc 0.864 0 Td (is )Tj 0.0269 Tc 1.064 0 Td (important )Tj 0.0301 Tc 4.648 0 Td (to )Tj 0.0121 Tc 1.196 0 Td (note )Tj 0.0245 Tc 2.289 0 Td (that )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 252.7606 410.66 Tm (\247 )Tj /T1_1 1 Tf 0.0027 Tc 11.5 0 0 11.5 262.9968 410.66 Tm (514 )Tj 0.0412 Tc 2.036 0 Td (was )Tj 0.0303 Tc 2.181 0 Td (enacted )Tj 0.0136 Tc 4.102 0 Td (in )Tj 0.0175 Tc 1.135 0 Td (1996, )Tj -0.0226 Tc 2.922 0 Td (13 )Tj 0.0219 Tc 1.384 0 Td (years )Tj 0.0383 Tc 2.853 0 Td (after )Tj 0.0397 Tc 2.385 0 Td (the )Tj 0.0431 Tc -36.194 -1.21 Td (enactment )Tj 0.05 Tc 12.5296 0 0 11.5 126.2152 396.74 Tm (of )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 139.9606 396.74 Tm (\247 )Tj /T1_1 1 Tf -0.0001 Tc 11.5 0 0 11.5 150.4368 396.74 Tm (510. )Tj 0 Tc 2.58 0 Td (A )Tj 0.0306 Tc 1.01 0 Td (clear )Tj 0.0189 Tc 2.525 0 Td (correlation )Tj 0.0153 Tc 5.217 0 Td (can )Tj 0.0259 Tc 2.037 0 Td (be )Tj 0.0316 Tc 1.449 0 Td (drawn )Tj 0.019 Tc 3.205 0 Td (between )Tj 0.0084 Tc 4.23 0 Td (the )Tj 0.0297 Tc 1.711 0 Td (two )Tj 0.021 Tc 1.958 0 Td (statutes, )Tj 0.0389 Tc -33.351 -1.21 Td (especially )Tj 0.0376 Tc 5.014 0 Td (their )Tj 0.0275 Tc 2.386 0 Td (placement )Tj 0.0155 Tc 5.111 0 Td (within )Tj 0.0345 Tc 2.991 0 Td (Chapter )Tj 0.05 Tc 11.8167 0 0 11.5 289.4362 382.82 Tm (25 )Tj 12.8081 0 0 11.5 306.2124 382.82 Tm (of )Tj 0.022 Tc 11.5 0 0 11.5 320.1792 382.82 Tm (Title )Tj -0.0037 Tc 2.353 0 Td (18, )Tj 0.0179 Tc 1.729 0 Td (Counterfeiting )Tj 0.0125 Tc 6.787 0 Td (and )Tj 0.0165 Tc 2.052 0 Td (Forgery. )Tj 0.05 Tc 11.8747 0 0 11.5 64.9678 369.14 Tm (Our )Tj 0.0275 Tc 11.5 0 0 11.5 89.2655 369.14 Tm (office )Tj 0.0282 Tc 2.87 0 Td (has )Tj 0.0228 Tc (previously )Tj 0.019 Tc 6.978 0 Td (concluded )Tj 0.0315 Tc 5.057 0 Td (that )Tj 0.0297 Tc 2.106 0 Td (IRS )Tj 0.0089 Tc 2.037 0 Td (CI )Tj 0.0243 Tc 1.362 0 Td (should )Tj 0.0213 Tc 3.433 0 Td (have )Tj 0.021 Tc 2.496 0 Td (jurisdiction )Tj 0.0335 Tc 5.298 0 Td (over )Tj 0.0224 Tc 2.323 0 Td (violations )Tj 0.05 Tc 12.8081 0 0 11.5 64.5324 355.46 Tm (of )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 78.7607 355.46 Tm (\247 )Tj /T1_1 1 Tf 0.0235 Tc 11.5 0 0 11.5 89.2368 355.46 Tm (514 )Tj 0.0197 Tc 2.1 0 Td (involving )Tj 0.0468 Tc 4.335 0 Td (tax )Tj 0.016 Tc 1.747 0 Td (administration. )Tj EMC /P <>BDC 0 Tc 8.3 0 0 8.3 64.3154 330.26 Tm (3 )Tj 0.0428 Tc 11.5 0 0 11.5 72.2591 330.26 Tm (Title )Tj 0.05 Tc 11.6057 0 0 11.5 99.598 330.26 Tm (26 )Tj 0.0225 Tc 11.5 0 0 11.5 116.7088 330.26 Tm (U.S.C. )Tj /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 155.5606 330.26 Tm (\247 )Tj /T1_1 1 Tf 0.0251 Tc 11.5 0 0 11.5 166.0166 330.26 Tm (7608\(b\) )Tj 0.0177 Tc 3.908 0 Td (states )Tj -0.0282 Tc 3.099 0 Td (in )Tj 0.0292 Tc 1.085 0 Td (pertinent )Tj 0.0143 Tc 4.424 0 Td (part: )Tj EMC /LI_Label <>BDC 0.0088 Tc -18.113 -2.421 Td (\(1\) )Tj EMC /LI_Title <>BDC 0.05 Tc 11.5851 0 0 11.5 119.3851 302.42 Tm (Any )Tj 0.0199 Tc 11.5 0 0 11.5 143.9652 302.42 Tm (criminal )Tj 0.0228 Tc 3.936 0 Td (investigator )Tj 0.05 Tc 11.9728 0 0 11.5 253.9007 302.42 Tm (of )Tj 0.0292 Tc 11.5 0 0 11.5 267.3994 302.42 Tm (the )Tj 0.0272 Tc 1.814 0 Td (Intelligence )Tj 0.0184 Tc 5.66 0 Td (Division )Tj 0.05 Tc 12.5296 0 0 11.5 398.3752 302.42 Tm (of )Tj 0.0188 Tc 11.5 0 0 11.5 411.8794 302.42 Tm (the )Tj 0.0369 Tc 1.772 0 Td (Intemal )Tj 0.0298 Tc -27.189 -1.21 Td (Revenue )Tj 0.0198 Tc (Service )Tj 0.0303 Tc 8.287 0 Td (whom )Tj 0.0188 Tc 3.084 0 Td (the )Tj 0.0377 Tc 1.766 0 Td (Secretary )Tj 0.0357 Tc 4.823 0 Td (charges )Tj 0.0139 Tc 4.08 0 Td (with )Tj 0.0084 Tc 2.166 0 Td (the )Tj 0.05 Tc 11.7181 0 0 11.5 417.0999 288.5 Tm (duty )Tj 12.5296 0 0 11.5 443.9752 288.5 Tm (of )Tj 0.0264 Tc 11.5 0 0 11.5 119.0137 274.58 Tm (enforcing )Tj 0.05 Tc 11.5128 0 0 11.5 172.2952 274.58 Tm (any )Tj 12.5296 0 0 11.5 195.0952 274.58 Tm (of )Tj 0.0188 Tc 11.5 0 0 11.5 208.5994 274.58 Tm (the )Tj 0.0229 Tc 1.726 0 Td (criminal )Tj 0.0275 Tc 3.957 0 Td (provisions )Tj 0.05 Tc 12.8081 0 0 11.5 332.1324 274.58 Tm (of )Tj 0.0292 Tc 11.5 0 0 11.5 346.1194 274.58 Tm (the )Tj 0.0145 Tc 1.78 0 Td (internal )Tj 0.023 Tc 3.715 0 Td (revenue )Tj 0.0147 Tc 4.091 0 Td (laws, )Tj 0.05 Tc 11.5128 0 0 11.5 118.7752 260.66 Tm (any )Tj 0.0462 Tc 11.5 0 0 11.5 141.8255 260.66 Tm (other )Tj 0.0199 Tc 2.711 0 Td (criminal )Tj 0.0205 Tc 3.915 0 Td (provisions )Tj 0.05 Tc 12.5296 0 0 11.5 275.7352 260.66 Tm (of )Tj 0.0319 Tc 11.5 0 0 11.5 289.7993 260.66 Tm (law )Tj 0.0199 Tc 1.878 0 Td (relating )Tj 0.0301 Tc 3.75 0 Td (to )Tj 0.0175 Tc 1.217 0 Td (internal )Tj 0.0195 Tc 3.736 0 Td (revenue )Tj 0.0393 Tc 4.045 0 Td (for )Tj 0.0292 Tc 1.521 0 Td (the )Tj 0.0332 Tc -31.039 -1.21 Td (enforcement )Tj 0.05 Tc 12.8081 0 0 11.5 189.0924 246.74 Tm (of )Tj 0.0139 Tc 11.5 0 0 11.5 202.8899 246.74 Tm (which )Tj 0.0188 Tc 2.959 0 Td (the )Tj 0.0325 Tc 1.787 0 Td (Secretary )Tj 0.0278 Tc 4.835 0 Td (is )Tj 0.0198 Tc 1.065 0 Td (responsible, )Tj 0.05 Tc 12.2882 0 0 11.5 393.5776 246.74 Tm (or )Tj 0.0301 Tc 11.5 0 0 11.5 408.2153 246.74 Tm (any )Tj 0.0462 Tc 1.942 0 Td (other )Tj 0.05 Tc 11.5403 0 0 11.5 461.8786 246.74 Tm (law )Tj 0.0497 Tc 11.5 0 0 11.5 483.188 246.74 Tm (for )Tj 0.0244 Tc -31.741 -1.21 Td (which )Tj 0.0292 Tc 3.001 0 Td (the )Tj 0.0273 Tc 1.787 0 Td (Secretary )Tj 0.0178 Tc 4.794 0 Td (has )Tj 0.0342 Tc 1.95 0 Td (delegated )Tj 0.0279 Tc 4.999 0 Td (investigatory )Tj 0.0221 Tc 6.228 0 Td (authority )Tj 0.05 Tc 11.5127 0 0 11.5 428.9193 232.82 Tm (to )Tj 0.0188 Tc 11.5 0 0 11.5 442.8394 232.82 Tm (the )Tj 0.0236 Tc -28.217 -1.231 Td (Internal )Tj 0.0263 Tc 3.824 0 Td (Revenue )Tj 0.0162 Tc 4.497 0 Td (Service, )Tj -0.0098 Tc 4.084 0 Td (is, )Tj -0.0073 Tc 1.357 0 Td (in )Tj 0.0397 Tc 1.1 0 Td (the )Tj 0.0305 Tc 1.801 0 Td (performance )Tj 0.05 Tc 11.9728 0 0 11.5 381.5807 218.66 Tm (of )Tj 0.0074 Tc 11.5 0 0 11.5 395.3926 218.66 Tm (his )Tj 0.0155 Tc 1.596 0 Td (duties, )Tj 0.0219 Tc -25.733 -1.21 Td (authorized )Tj 0.05 Tc 11.5127 0 0 11.5 177.6393 204.74 Tm (to )Tj 0.0191 Tc 11.5 0 0 11.5 191.6326 204.74 Tm (perform )Tj 0.0084 Tc 3.896 0 Td (the )Tj 0.0286 Tc 1.735 0 Td (functions )Tj 0.0308 Tc 4.563 0 Td (described )Tj -0.0282 Tc 4.936 0 Td (in )Tj 0.0316 Tc 0.981 0 Td (paragraph )Tj -0.003 Tc 5.198 0 Td (\(2\). )Tj EMC /P <>BDC 0.05 Tc 11.5433 0 0 11.5 61.6988 176.42 Tm (The )Tj 0.0286 Tc 11.5 0 0 11.5 86.228 176.42 Tm (functions )Tj 0.023 Tc 4.584 0 Td (described )Tj 0.0136 Tc 4.874 0 Td (in )Tj 0.0187 Tc 1.117 0 Td (26 )Tj 0.0183 Tc 1.467 0 Td (U.S.C. )Tj /T1_0 1 Tf 0 Tc 13.6 0 0 13.6 263.3092 176.42 Tm (\247 )Tj /T1_1 1 Tf 0.0356 Tc 11.5 0 0 11.5 273.7766 176.42 Tm (7\24308\(bX2\) )Tj 0.0283 Tc 5.295 0 Td (include )Tj 0.0185 Tc 3.64 0 Td (execution )Tj 0.0334 Tc 4.758 0 Td (and )Tj 0.0217 Tc 2.089 0 Td (service )Tj 0.05 Tc 11.9728 0 0 11.5 496.7807 176.42 Tm (of )Tj 0.0342 Tc 11.5 0 0 11.5 61.6739 162.5 Tm (search )Tj 0.0125 Tc 3.546 0 Td (and )Tj 0.028 Tc 2.045 0 Td (arrest )Tj 0.024 Tc 2.953 0 Td (warrants, )Tj 0.0113 Tc 4.687 0 Td (service )Tj 0.05 Tc 12.5296 0 0 11.5 254.6152 162.5 Tm (of )Tj 0.0354 Tc 11.5 0 0 11.5 268.7939 162.5 Tm (subpoenas )Tj 0.0334 Tc 5.508 0 Td (and )Tj 0.0219 Tc 2.089 0 Td (summonses, )Tj 0.0247 Tc 6.238 0 Td (authority )Tj 0.05 Tc 11.5127 0 0 11.5 477.3993 162.5 Tm (to )Tj 0.0327 Tc 11.5 0 0 11.5 491.3926 162.5 Tm (make )Tj 0.0339 Tc -37.431 -1.19 Td (arrests )Tj 0.0328 Tc 3.6 0 Td (without )Tj 0 Tc 3.642 0 Td (a )Tj 0.0214 Tc 0.886 0 Td (warrant, )Tj 0.0021 Tc 4.143 0 Td (and )Tj 0.0273 Tc 2.024 0 Td (authority )Tj 0.0301 Tc 4.326 0 Td (to )Tj 0.0466 Tc 1.217 0 Td (make )Tj 0.0286 Tc 2.891 0 Td (seizures )Tj 0.05 Tc 12.8081 0 0 11.5 370.7724 148.82 Tm (of )Tj 0.0263 Tc 11.5 0 0 11.5 384.5926 148.82 Tm (property )Tj 0.0321 Tc 4.143 0 Td (subject )Tj 0.05 Tc 11.5127 0 0 11.5 473.7993 148.82 Tm (to )Tj 0.0238 Tc 11.5 0 0 11.5 60.548 135.14 Tm (forfeiture. )Tj EMC /P <>BDC /T1_0 1 Tf 0 Tc 8.6 0 0 8.6 59.8197 107.3 Tm (4 )Tj 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(only )Tj 0.0215 Tc 2.179 0 Td (that )Tj 0.0272 Tc 1.99 0 Td (the )Tj 0.0338 Tc 1.663 0 Td (Fraud )Tj 0.0101 Tc 3.088 0 Td (Section, )Tj -0.007 Tc 4.019 0 Td (Criminal )Tj 0.0096 Tc 3.971 0 Td (Divjsion )Tj 0.0143 Tc 3.921 0 Td (has )Tj 0.0119 Tc 1.959 0 Td (supervisory )Tj 0.0238 Tc -31.304 -1.231 Td (authority )Tj 0.0288 Tc 4.309 0 Td (over )Tj /T1_0 1 Tf 0.05 Tc 14.0979 0 0 13.8 148.5778 699.26 Tm (\247\247 )Tj /T1_1 1 Tf 0.0263 Tc 11.7 0 0 11.7 166.8554 699.26 Tm (495 )Tj -0.0223 Tc 2.044 0 Td (and )Tj -0.0111 Tc 2.009 0 Td (510. )Tj EMC /P <>BDC 0.0253 Tc -12.192 -2.421 Td (Although )Tj 0.0272 Tc 4.448 0 Td (forgery )Tj 0.05 Tc 12.2512 0 0 11.7 165.578 670.94 Tm (of )Tj 0 Tc 11.7 0 0 11.7 179.4932 670.94 Tm (a )Tj -0.0058 Tc 0.873 0 Td (refund )Tj 0.0225 Tc 3.167 0 Td (check )Tj 0.0128 Tc 3.028 0 Td (presumably )Tj -0.0108 Tc 5.576 0 Td (fits )Tj 0.0017 Tc 1.625 0 Td (under )Tj 0.0067 Tc 2.824 0 Td (the )Tj 0.0188 Tc 1.75 0 Td (language )Tj 0.05 Tc 11.9728 0 0 11.7 452.8608 670.94 Tm (of )Tj /T1_0 1 Tf 0 Tc 13.4 0 0 13.4 466.3538 670.94 Tm (\247 )Tj /T1_1 1 Tf 0.0081 Tc 11.7 0 0 11.7 476.5737 670.94 Tm (7608\(b\) )Tj -0.0069 Tc 3.819 0 Td (as )Tj 0.0343 Tc -38.421 -1.21 Td (conduct )Tj 0.0168 Tc 4.008 0 Td (violating )Tj 0 Tc 4.137 0 Td (a )Tj 0.0086 Tc 0.894 0 Td (law )Tj 0.0033 Tc 1.811 0 Td ("related )Tj 0.0155 Tc 3.762 0 Td (to )Tj 0.0034 Tc 1.216 0 Td (internal )Tj 0.0055 Tc 3.652 0 Td (revenue )Tj -0.0022 Tc 3.955 0 Td (for )Tj -0.0036 Tc 1.454 0 Td (the )Tj 0.0232 Tc 1.717 0 Td (enforcement )Tj 0.05 Tc 11.9728 0 0 11.7 453.5808 656.78 Tm (of )Tj 0.0028 Tc 11.7 0 0 11.7 467.1297 656.78 Tm (which )Tj 0.0067 Tc 2.888 0 Td (the )Tj 0.028 Tc -36.665 -1.231 Td (Secretary )Tj -0.0253 Tc 4.794 0 Td (is )Tj 0.0132 Tc 1.047 0 Td (responsible," )Tj /T1_0 1 Tf 0 Tc 13.8 0 0 13.8 213.1446 642.38 Tm (\247 )Tj /T1_1 1 Tf -0.0012 Tc 11.7 0 0 11.7 223.8743 642.38 Tm (510 )Tj 0.05 Tc 11.8073 0 0 11.7 246.5848 642.38 Tm (is )Tj 0.0199 Tc 11.7 0 0 11.7 259.1732 642.38 Tm (absent )Tj 0.0149 Tc 3.372 0 Td (from )Tj 0.0067 Tc 2.356 0 Td (the )Tj 0.003 Tc 1.709 0 Td (list )Tj 0.05 Tc 11.9728 0 0 11.7 363.5808 642.38 Tm (of )Tj 0.0172 Tc 11.7 0 0 11.7 377.0029 642.38 Tm (crimes )Tj 0.0147 Tc 3.334 0 Td (within )Tj 0.0319 Tc 2.981 0 Td (Cl's )Tj 0.011 Tc 2.046 0 Td (investigatory )Tj 0.0226 Tc -34.51 -1.21 Td (jurisdiction )Tj 0.0215 Tc 5.308 0 Td (contained )Tj 0.0024 Tc 4.831 0 Td (within )Tj 0.0037 Tc 2.947 0 Td (IRM )Tj 0.0061 Tc 2.169 0 Td (9.1.3-1. )Tj 0.0043 Tc 4.09 0 Td (Furthermore, )Tj 0.0118 Tc 6.153 0 Td (there )Tj -0.0048 Tc 2.673 0 Td (is )Tj 0.0157 Tc 1.046 0 Td (no )Tj 0.0133 Tc 1.446 0 Td (specific )Tj 0.0226 Tc 3.692 0 Td (grant )Tj 0.05 Tc 12.2512 0 0 11.7 503.498 628.22 Tm (of )Tj 0.0155 Tc 11.7 0 0 11.7 71.9732 614.06 Tm (authority, )Tj 0.0208 Tc 4.596 0 Td (such )Tj 0.0136 Tc 2.521 0 Td (as )Tj 0 Tc 1.395 0 Td (a )Tj 0.0157 Tc 0.845 0 Td (Treasury )Tj 0.0065 Tc 4.394 0 Td (Directive, )Tj 0.0283 Tc 4.551 0 Td (that )Tj 0.0124 Tc 2.047 0 Td (grants )Tj -0.035 Tc 11.0145 0 0 11.7 346.9754 614.06 Tm (CI )Tj 0.0135 Tc 11.7 0 0 11.7 361.8915 614.06 Tm (either )Tj 0.0223 Tc 2.831 0 Td (exclusive )Tj 0.05 Tc 11.7653 0 0 11.7 448.5428 614.06 Tm (or )Tj 0.017 Tc 11.7 0 0 11.7 462.2029 614.06 Tm (concurrent )Tj 0.0226 Tc -33.431 -1.21 Td (jurisdiction )Tj 0.0424 Tc 5.31 0 Td (over )Tj 0.0272 Tc 2.343 0 Td (the )Tj 0.0191 Tc 1.758 0 Td (enforcement )Tj 0.05 Tc 12.2512 0 0 11.7 251.4979 599.9 Tm (of )Tj 0.0169 Tc 11.7 0 0 11.7 264.9983 599.9 Tm (the )Tj 0.0097 Tc 1.74 0 Td (statute. )Tj EMC /P <>BDC 0.05 Tc 11.9413 0 0 11.7 71.296 571.82 Tm (The )Tj 0.0074 Tc 11.7 0 0 11.7 97.0121 571.82 Tm (Financial )Tj 0.0245 Tc 4.42 0 Td (Crimes )Tj 0.0037 Tc 3.623 0 Td (Division )Tj 0.05 Tc 11.9728 0 0 11.7 236.3807 571.82 Tm (of )Tj 0.0067 Tc 11.7 0 0 11.7 250.1183 571.82 Tm (the )Tj -0.0023 Tc 1.746 0 Td (U.S. )Tj 0.019 Tc 2.287 0 Td (Secret )Tj -0.007 Tc 3.303 0 Td (Service )Tj 0.0112 Tc 3.647 0 Td (\("USSS"\) )Tj 0.0245 Tc 4.491 0 Td (has )Tj 0.0084 Tc 1.963 0 Td (traditionally )Tj 0.0068 Tc 5.462 0 Td (had )Tj 0.0226 Tc -38.243 -1.19 Td (jurisdiction )Tj 0.0424 Tc 5.31 0 Td (over )Tj 0.0136 Tc 2.346 0 Td (forgery )Tj 0.0071 Tc 3.519 0 Td (cases )Tj 0.0085 Tc 3.028 0 Td (involving )Tj 0.0046 Tc 4.304 0 Td (U.S. )Tj 0.0099 Tc 2.293 0 Td (Treasury )Tj 0.0051 Tc 4.303 0 Td (checks. )Tj /T1_2 1 Tf -0.0018 Tc 11.9 0 0 11.9 412.409 557.9 Tm (See )Tj /T1_1 1 Tf -0.0168 Tc 11.7 0 0 11.7 437.7727 557.9 Tm (IRM )Tj EMC /LI_Label <>BDC 0.0094 Tc -31.328 -1.19 Td (9.5.3.2.2.2.1 )Tj EMC /LI_Title <>BDC -0.0154 Tc 5.861 0 Td (\(3\)\(c1early )Tj 0.0051 Tc 4.932 0 Td (stating )Tj 0.0215 Tc 3.327 0 Td (that )Tj 0.0099 Tc 2.046 0 Td (activities )Tj 0.0034 Tc 4.258 0 Td (involving )Tj -0.0036 Tc 4.22 0 Td (the )Tj 0.0145 Tc 1.737 0 Td (counterfeiting )Tj 0.0346 Tc 6.525 0 Td (or )Tj 0.0067 Tc 1.176 0 Td (forgery )Tj 0.05 Tc 12.2512 0 0 11.7 510.458 543.98 Tm (of )Tj EMC /LI_Label <>BDC 0.0251 Tc 11.7 0 0 11.7 71.3441 529.82 Tm (U.S. )Tj EMC /LI_Title <>BDC 0.0245 Tc 2.334 0 Td (Treasury )Tj 0.0164 Tc 4.447 0 Td (checks )Tj -0.0031 Tc 3.529 0 Td (are )Tj 0.0106 Tc 1.754 0 Td (within )Tj 0.0169 Tc 2.949 0 Td (the )Tj 0.0189 Tc 1.701 0 Td (jurisdiction )Tj 0.0496 Tc 5.248 0 Td (of )Tj -0.0139 Tc 1.133 0 Td (the )Tj 0 Tc 1.725 0 Td (USSS\). )Tj 0.0098 Tc 4.001 0 Td (Moreover, )Tj 0.0013 Tc 4.974 0 Td (18 )Tj -0.0042 Tc 1.404 0 Td (U.S.C. )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 70.6075 515.9 Tm (\247 )Tj /T1_1 1 Tf 0.04 Tc 11.7 0 0 11.7 81.3126 515.9 Tm (3056 )Tj 0.0194 Tc 2.67 0 Td (specifically )Tj 0.0121 Tc 5.332 0 Td (authorizes )Tj 0.0169 Tc 5.052 0 Td (the )Tj 0.0051 Tc 1.787 0 Td (USSS )Tj 0.036 Tc 3.054 0 Td (to )Tj 0.024 Tc 1.164 0 Td (detect )Tj -0.0325 Tc 3.138 0 Td (and )Tj 0.0106 Tc 1.949 0 Td (arrest )Tj 0.0467 Tc 2.892 0 Td (any )Tj 0.0145 Tc 2.001 0 Td (person )Tj 0.0281 Tc 3.424 0 Td (who )Tj 0.0092 Tc 2.192 0 Td (violates )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 70.3675 502.22 Tm (\247 )Tj /T1_1 1 Tf 0.0231 Tc 11.7 0 0 11.7 81.3143 502.22 Tm (510. )Tj /T1_2 1 Tf -0.0119 Tc 11.9 0 0 11.9 112.409 502.22 Tm (See )Tj /T1_1 1 Tf 0.0218 Tc 11.7 0 0 11.7 137.7178 502.22 Tm (18 )Tj 0.0081 Tc 1.445 0 Td (U.S.C. )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 193.2475 502.22 Tm (\247 )Tj /T1_1 1 Tf 0.0127 Tc 11.7 0 0 11.7 203.7126 502.22 Tm (3056\(b\)\(1\). )Tj -0.0065 Tc 5.749 0 Td (IRM )Tj -0.0106 Tc 2.149 0 Td (9.3.1 )Tj -0.0011 Tc 2.659 0 Td (instructs )Tj -0.035 Tc 11.5268 0 0 11.7 374.3278 502.22 Tm (CI )Tj 0.0199 Tc 11.7 0 0 11.7 389.7332 502.22 Tm (agents )Tj 0.05 Tc 11.7868 0 0 11.7 429.3978 502.22 Tm (to )Tj 0.0125 Tc 11.7 0 0 11.7 443.4829 502.22 Tm (contact )Tj 0.0133 Tc 3.576 0 Td (their )Tj 0.0089 Tc 2.284 0 Td (local )Tj 0.0214 Tc -37.707 -1.21 Td (Disclosure )Tj 0.0271 Tc 5.198 0 Td (Officer )Tj 0.0044 Tc 3.378 0 Td (when )Tj 0.0175 Tc 2.759 0 Td (encountering )Tj 0.0272 Tc 6.215 0 Td (counterfeit )Tj 0.0346 Tc 5.233 0 Td (or )Tj -0.0063 Tc 1.156 0 Td (forged )Tj 0.0024 Tc 3.224 0 Td (refund )Tj 0.0123 Tc 3.228 0 Td (checks )Tj -0.0018 Tc 3.488 0 Td (and )Tj 0.0127 Tc 2.001 0 Td (provides )Tj 0.0341 Tc -35.928 -1.19 Td (guidance )Tj 0.0167 Tc 4.574 0 Td (on )Tj 0.0135 Tc 1.475 0 Td (coordinating )Tj 0.0036 Tc 5.939 0 Td (with )Tj 0.0169 Tc 2.149 0 Td (the )Tj 0.0119 Tc 1.787 0 Td (USSS )Tj -0.035 Tc 11.6115 0 0 11.7 293.1487 474.14 Tm (in )Tj 0.0003 Tc 11.7 0 0 11.7 305.992 474.14 Tm (such )Tj -0.0128 Tc 2.459 0 Td (cases. )Tj /T1_2 1 Tf -0.0119 Tc 11.9 0 0 11.9 375.929 474.14 Tm (See )Tj /T1_1 1 Tf 0.014 Tc 11.7 0 0 11.7 400.8127 474.14 Tm (IRM )Tj 0.003 Tc 2.169 0 Td (9.3.1.9.4.3\(1 )Tj -0.0049 Tc 5.837 0 Td (Xi\).\(j\); )Tj EMC /LI_Label <>BDC 0.0198 Tc -36.278 -1.19 Td (9.3.1.9.4.4. )Tj EMC /LI_Title <>BDC 0.0235 Tc 5.886 0 Td (Should )Tj -0.0284 Tc 3.547 0 Td (CI )Tj 0.0044 Tc 1.286 0 Td (wish )Tj -0.005 Tc 2.375 0 Td (to )Tj 0.0207 Tc 1.151 0 Td (formally )Tj 0.0216 Tc 3.951 0 Td (expand )Tj -0.0036 Tc 3.719 0 Td (the )Tj -0.0038 Tc 1.73 0 Td (list )Tj 0.0496 Tc 1.486 0 Td (of )Tj 0.0172 Tc 1.126 0 Td (crimes )Tj 0.0428 Tc 3.357 0 Td (under )Tj -0.0178 Tc 2.994 0 Td (its )Tj 0.0133 Tc 1.223 0 Td (jurisdiction )Tj -0.005 Tc 5.191 0 Td (to )Tj 0.0326 Tc -39.01 -1.19 Td (include )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 112.8475 446.3 Tm (\247 )Tj /T1_1 1 Tf 0.0026 Tc 11.7 0 0 11.7 123.0743 446.3 Tm (510, )Tj 0.0169 Tc 2.305 0 Td (the )Tj 0.0162 Tc 1.77 0 Td (policy )Tj 0.0085 Tc 2.922 0 Td (and )Tj 0.0198 Tc 2.042 0 Td (procedures )Tj 0.0325 Tc 5.519 0 Td (under )Tj -0.027 Tc 2.986 0 Td (IRM )Tj -0.0003 Tc 2.108 0 Td (9.1.3 )Tj 0.0098 Tc 2.547 0 Td (should )Tj 0.0275 Tc 3.374 0 Td (be )Tj 0.0098 Tc 1.457 0 Td (updated )Tj 0.0238 Tc -31.561 -1.19 Td (accordingly )Tj 0.036 Tc 5.565 0 Td (to )Tj 0.014 Tc 1.237 0 Td (reflect )Tj 0.0038 Tc 3.112 0 Td (this )Tj 0.0147 Tc 1.901 0 Td (change.)Tj EMC /StyleSpan <>BDC /T1_0 1 Tf 0 Tc 9.3 0 0 9.3 251.7265 437.66 Tm (5 )Tj EMC /P <>BDC /T1_1 1 Tf 0.0199 Tc 11.7 0 0 11.7 69.7652 405.02 Tm (Conclusion: )Tj EMC /P <>BDC 0.05 Tc 11.8086 0 0 11.7 69.137 377.18 Tm (The )Tj 0.0166 Tc 11.7 0 0 11.7 94.7732 377.18 Tm (absence )Tj 0.05 Tc 12.5296 0 0 11.7 143.7352 377.18 Tm (of )Tj 0.0467 Tc 11.7 0 0 11.7 157.4132 377.18 Tm (any )Tj 0.0153 Tc 1.99 0 Td (express )Tj 0.0328 Tc 3.919 0 Td (grant )Tj 0.05 Tc 13.0865 0 0 11.7 257.2497 377.18 Tm (of )Tj 0.0057 Tc 11.7 0 0 11.7 270.9811 377.18 Tm (jUrisdiction )Tj -0.035 Tc 11.6115 0 0 11.7 332.9887 377.18 Tm (in )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 345.1675 377.18 Tm (\247 )Tj /T1_1 1 Tf -0.0114 Tc 11.7 0 0 11.7 355.3943 377.18 Tm (510 )Tj 0.0102 Tc 1.97 0 Td (coupled )Tj 0.0172 Tc 3.929 0 Td (with )Tj -0.0036 Tc 2.149 0 Td (the )Tj 0.0146 Tc 1.685 0 Td (fact )Tj /T1_0 1 Tf 0 Tc 12.8 0 0 12.8 69.1675 363.26 Tm (\247 )Tj /T1_1 1 Tf 0.0296 Tc 11.7 0 0 11.7 80.1143 363.26 Tm (510 )Tj 0.0164 Tc 2.039 0 Td (violations )Tj 0.0321 Tc 4.607 0 Td (can )Tj 0.007 Tc 2.023 0 Td (be )Tj 0.0198 Tc 1.403 0 Td (construed )Tj 0.0136 Tc 4.903 0 Td (as )Tj 0.0116 Tc 1.407 0 Td (relating )Tj 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