7 August 2001

See contents of full IRS Handbook of Criminal Investigation: http://cryptome.org/irs-ci/irs-ci.htm

## Part 9 Criminal Investigation Chapter 2 Skills and Training Section 1 Training
### Contents 9.2.1 Training 9.2.1.1 OVERVIEW 9.2.1.2 The National Criminal Investigation Training Academy (NCITA) 9.2.1.3 Basic Training Program 9.2.1.3.1 Pre-Basic Orientation 9.2.1.3.2 Criminal Investigator Training Program 9.2.1.3.3 Special Agent Basic Training 9.2.1.3.4 On-The-Job Training (OJT) 9.2.1.3.4.1 Responsibility for On-The-Job Training 9.2.1.3.4.2 Selection of On-The-Job Instructors (OJIs) 9.2.1.4 Advanced Special Agent Training (ASAT) 9.2.1.5 Advanced and Specialized Training Programs 9.2.1.6 Management Training Programs 9.2.1.7 Program Development 9.2.1.8 Continuing Professional Education (CPE) 9.2.1.8.1 CPE Materials and Scheduling 9.2.1.9 Firearms Training and Qualification 9.2.1.10 Defensive Tactics Training Exhibit 9.2.1-1 CRIMINAL INVESTIGATION SHOTGUN QUALIFICATION COURSE Exhibit 9.2.1-2 CRIMINAL INVESTIGATION SHOTGUN QUALIFICATION COURSE
### 9.2.1.1 (01-23-2001) OVERVIEW
Criminal Investigation (CI) has a Training Council whose mission is to advise the Chief, Criminal Investigation on all matters relating to training CI personnel. The Deputy Chief and the Director of the National CI Training Academy (NCITA) permanently co-chair the Training Council. The Director, Strategy and the Director, Operations Policy and Support each have a permanent member on the Council. The remainder of the Council consists of 7 rotational members: 1 Special Agent in Charge (SAC). 1 representative from each Field Operations area (6 total, 3 Supervisory Special Agents (SSA), and 3 special agents). The Deputy Chief will select the SAC from nominations submitted by the Directors, Field Operations. The Directors, Field Operations may select either a SSA or a special agent to represent his/her area. This section discusses the role of the National Criminal Investigation Training Academy in preparing CI employees for their positions. The particular training programs discussed in this section are as follows: Basic Training Program. Advanced Special Agent Training (ASAT). Advanced and Specialized Training Programs. Management Training Programs. Program Development. Continuing Professional Education (CPE). Firearms Training and Qualification. Defensive Tactics Training.
### 9.2.1.2 (01-23-2001) The National Criminal Investigation Training Academy (NCITA)
The NCITA, located in Glynco, GA, is responsible for developing and monitoring formalized training programs and on the job training, and for scheduling and conducting training. Classroom training for special agents takes place at the Federal Law Enforcement Training Center (FLETC), Glynco, GA. These classes are Criminal Investigator Training Program (CITP) and Special Agent Basic Training (SABT). SABT is divided into two parts, Tax for Criminal Investigation (TAX-CI) and Special Agent Investigative Techniques (SAIT). CITP is taught by the staff of FLETC. SABT is taught by permanent Internal Revenue Service Criminal Investigation (IRS-CI) instructors located at Glynco and cadre instructors brought in from the field. The NCITA Student Honor Code is based on the premise that persons aspiring to serve as Federal Law Enforcement Officers for the IRS should exhibit the highest levels of personal conduct and integrity. This honor code prescribes that all work submitted by a student to successfully complete a NCITA training program be the sole product of the student. Each student has an obligation to uphold the highest standards of integrity in training, which includes a refusal to tolerate dishonesty by other students at the Training Academy. This Honor Code applies not only to the written examinations but also to all work performed in the graded practical exercises of a training program. Honor Code violations will result in termination from training.
### 9.2.1.3 (01-23-2001) Basic Training Program
Newly appointed agents must satisfactorily complete the following recruit training program: Phase 1--Pre-Basic Orientation Training Program (PB) Phase 2--Criminal Investigator Training Program (CITP) Phase 3--Special Agent Basic Training (SABT) Phase 4--On-the-Job Training (OJT) All new special agents will be scheduled to attend formal classroom training at the designated reporting date established by the NCITA, consistent with the centralized hiring process. Phases 1, 2, and 3 will be run consecutively with no break between phases. The new agent will report for duty to his/her respective field office upon successful completion of Phase 3. Progression to Phase 3 requires successful completion of Phases 1 and 2. An evaluation of the trainee's performance will be sent to the trainee's respective field management upon successful completion of Phases 1, 2, and 3. Satisfactory completion of each phase is required to retain employment as a special agent. Repetition of any phase of training or training program will be allowed only in the case of medical problem or personal emergency, and only upon the approval of the Director, NCITA, with the concurrence of the Director, Strategy and the Chief, Criminal Investigation.
### 9.2.1.3.1 (01-23-2001) Pre-Basic Orientation
A pre-basic orientation is conducted during the five days prior to the start of CITP. This orientation includes such topics as Standards and Expectations, IRS-CI Organization, Ethics and Integrity, Core Values, Diversity, Prevention of Sexual Harassment, Professionalism, introduction to the A.S.P.I.R.E. model, base line tax testing, and the introduction to the Investigative Computer Training (ICT) Program. All administrative personnel and relocation matters are covered in this phase of training. Laptops are issued, base line computer testing is administered, and the trainees are introduced to the independent ICT study program. The ICT Program is designed to familiarize the special agent with the use of the computer as an investigative tool. Each trainee must demonstrate a full working knowledge of the various software programs used by CID within the first five weeks of CITP. Unsatisfactory performance in ICT will disqualify the individual from further special agent training.
### 9.2.1.3.2 (01-23-2001) Criminal Investigator Training Program
Special agents who have transferred from other enforcement positions and have satisfactorily completed CITP need not repeat this training, unless their attendance is required by the Director, NCITA. CITP is designed by and conducted at FLETC in Glynco, Georgia. CITP trains new special agents in various Federal law enforcement skills, including the fundamentals of criminal law, constitutional law, the rules of evidence and criminal procedures, trial practices, investigative techniques, vehicle operation, non-lethal control techniques, and firearms. Satisfactory completion of CITP is a prerequisite for SABT. Unsatisfactory performance in CITP will disqualify the individual from further special agent training. CITP may not be repeated unless the failure to complete it was due to a medical problem or personal emergency. Repetition of the course requires the approval of the Director, NCITA, with the concurrence of the Director, Strategy and the Chief, Criminal Investigation.
### 9.2.1.3.3 (01-23-2001) Special Agent Basic Training
Special Agent Basic Training (SABT) is divided into two segments, Tax for Criminal Investigation (TAX-CI) and Special Agent Investigative Techniques (SAIT). SABT will begin immediately upon graduation from CITP. TAX-CI is the first segment of SABT. TAX-CI consists of tax law training with an emphasis on the criminal investigation of violations of the tax law. While delivery of the tax law training is integrated within the SAIT segment of SABT in a "just-in-time" training environment, testing is separate and distinct from the SAIT segment. By its nature, most of the tax law training will be early in the SABT schedule. Satisfactory completion of Tax-CI is a requirement to continue in the SAIT segment of SABT. Unsatisfactory performance in Tax-CI will disqualify the individual from further special agent training. As with CITP, repeating this course will only be allowed in case of medical problem or personal emergency, and only upon the approval of the Director, NCITA, with the concurrence of the Director, Strategy and the Chief, Criminal Investigation. SAIT is the second segment of SABT. SAIT concentrates on developing the skills necessary to investigate potential criminal violations of Internal Revenue laws. In other words, the SAIT course curriculum focuses on investigation of tax crimes. Both technical and behavioral skill development is emphasized throughout the program. Critical thinking skills with the underlying emphasis on core values (A.S.P.I.R.E.) drive this learner-focused, problem solving training environment. The program is practical exercise intensive. The new agents "work" two tax-training cases. Individual blocks of instruction range from the simple to the complex; from the "how-to's" of numbering an investigation to the more substantive instruction in interviewing techniques, report writing, documentation of evidence, the different methods of proving income, financial search warrants, and testifying in judicial proceedings. New special agents plan and conduct interviews ranging from a simple third party interview to complex subject interviews, using a wide variety of interviewing techniques. Detailed presentations are made relative to the specific item, net worth and bank deposit methods of proving income. New agents formulate and write a detailed special agent report. Each new agent prepares many memoranda, schedules, and summaries throughout the course. All of these various blocks of instruction are provided to the new agents as they work two different tax cases. The instruction is woven throughout the case activity in a "just-in-time" manner to enable each new agent to reinforce, through practice, what was learned in the classroom, thus continuing to build knowledge and develop skills. The first tax training case is an administrative specific item case. The second tax investigation is developed from the first. It is a grand jury case, using the indirect methods of proving unreported income. Instruction is provided in the hard skill areas of defensive tactics, building entry, armed escort, and additional firearms training. The defensive tactics training introduces the new special agents to Criminal Investigation's use of force procedures and consists of classroom instruction and physical training in weaponless defensive techniques. Building entry and armed escort training have similar formats. The firearms training includes range time and simunitions. In addition, training is provided in conducting money laundering investigations and in other related areas necessary to enable the new agents to successfully carry out their duties and responsibilities. A detailed evaluation of the trainee's performance in all segments of recruit training will be sent to the trainee's respective field management upon successful completion of SAIT. Satisfactory completion of SAIT is required to retain employment as a special agent. Repetition of the course will be allowed only in the case of a medical problem or personal emergency, and only upon the approval of the Director, NCITA with the concurrence of the Director, Strategy and the Chief, Criminal Investigation.
### 9.2.1.3.4 (01-23-2001) On-The-Job Training (OJT)
The purpose of the on-the-job training program is to provide new special agents the opportunity to develop investigative skills by applying the knowledge learned in CITP, and SABT while encountering the challenges present in a real-life situation. The Special Agent On-the-Job Training Program is designed to provide new agents meaningful work assignments and assistance toward reaching the full professional level as quickly and efficiently as possible. The program requires that: every new special agent be assigned OJT investigations commensurate with his/her training ability. every new special agent successfully complete prescribed objectives in order to complete OJT. every new special agent trainee be assigned a qualified on-the-job instructor (OJI) to actively assist the trainee in completing OJT and reaching the full professional level. successful performance of OJT activities be made a matter of record. On-the-job training is directly related to investigations and consists of a series of objectives to be completed by the trainee under the guidance of the SSA and an OJI. The objectives and guidelines for the conduct of on-the-job training are contained in the Special Agent On-the-Job Training Guide (Training 4136-101, TPDS 83365G). On-the-job training for the new special agents begins as soon as an agent has successfully completed SABT. The trainee should initially be assigned relatively simple investigations using a specific item method of proof. The assignment of an investigation involving an indirect method of proof will require the OJI to work more closely with the trainee and provide more guidance than normal. This additional support should continue until the trainee has progressed to the point that additional help is no longer necessary. Upon completion of SABT, the trainee will have finished the last phase of formal classroom training. The new agent will then continue with OJT under the direct supervision of the OJI and the SSA until the objectives in the Training Progress Record in the On-the-Job Training Guide are successfully accomplished. OJT will be completed when the objectives in the Training Progress Record have been accomplished and the trainees have demonstrated to their OJI and SSA that they are capable of working independently. Although there is no rigid time limit set for the completion of OJT, the first 12 objectives in the Training Progress Record are to be satisfactorily accomplished before the trainees are eligible for promotion to grade GS-11, (or the next higher grade for a Service employee who has reached GS-11 at the time of transfer into Criminal Investigation).
### 9.2.1.3.4.1 (01-23-2001) Responsibility for On-The-Job Training
Each SAC is responsible for seeing that OJT is provided to special agent recruits and other special agents who need such training, and for the continued evaluation of the program. The SAC is responsible for ensuring that all SSAs under his/her supervision provide an effective OJT program for trainees. The SAC is also responsible for certifying the completion of OJT for trainees in his/her field office. The SSA is responsible for providing all special agent trainees under his/her supervision with an effective OJT program. The SSA is responsible for the following: Assigning a qualified OJI to assist the trainee with the necessary OJT. Assigning investigations and other OJT activities commensurate with the trainee's training and ability. Ensuring that the new special agent is provided all necessary assistance toward completing the OJT objectives and reaching the full professional level as quickly and efficiently as possible. Providing the OJI adequate time to fulfill his/her training responsibility to the trainee. On an average, 30-50% of the OJI's time is needed for each trainee. Reviewing and evaluating the accomplishments and progress of the trainee quarterly. Notifying the SAC when the trainee has successfully completed OJT.
### 9.2.1.3.4.2 (01-23-2001) Selection of On-The-Job Instructors (OJIs)
On-the-job instructors (OJIs) will be competitively selected, and should possess the following qualities: expressed interest in instructing. high standards of job performance and technical competence. ability to communicate effectively. leadership and the ability to motivate others. dependability. self-confidence. initiative. ability to use good judgment and make sound decisions. ability to meet and deal with various personality types. The success of the on-the-job training (OJT) program depends heavily upon the combined support of management and the quality of instruction that the trainees receive from their OJI. Consequently, management should ensure the most effective program possible by: selecting only the most qualified special agents to become OJIs. ensuring that all OJIs receive training in the OJI Workshop. reducing or adjusting OJI workloads to provide the OJI's the necessary time and opportunity to fulfill their training responsibilities. An average of 30-50% of the OJI's time will be needed for each trainee. evaluating OJIs on their performance, as part of the regular special agent evaluation process. promoting the position of OJI as a developmental assignment to which special agents should aspire.
### 9.2.1.4 (01-23-2001) Advanced Special Agent Training (ASAT)
This is an 8 &frac12; day training course for GS 12 or 13 special agents who have at least 6 years of experience as a special agent. Topics covered include advanced material on Innovative Financial Investigative Techniques; Indirect Methods; International Investigations; Current Issues in Tax Crimes; Advanced Interviewing Techniques; Asset Forfeiture/Money Laundering; Search Warrants; IRS-CI Core Values; and Enforcement Operations. The course is presented in a seminar format and emphasizes participant involvement in class discussions and numerous practical exercises.
### 9.2.1.5 (01-23-2001) Advanced and Specialized Training Programs
The NCITA is responsible for developing and presenting programs to meet these needs. Current programs include: Defensive Tactics Instructor Training Basic and Refresher. Money Laundering Expert Witness Seminar (MLEWS). Basic Instructor/Facilitator Training (BIFT). Firearms Instructor Training, Basic and Refresher. Advanced Law Enforcement Photography Training Program (ALEPTP). Technical Investigative Equipment Training Program (TIETP). Law Enforcement Spanish Training Program, Basic and Advanced. Physical Fitness Coordinator Training Program, Basic and Refresher. Criminal Intelligence Analyst Training Program (CIATP). Building Entry Instructor Training (BEIT).
### 9.2.1.6 (01-23-2001) Management Training Programs
The Chief, Criminal Investigation is responsible for identifying nationwide needs for entry, mid-level and top-level training, and Continuing Management Education (CME) for CI management personnel. The NCITA is responsible for coordinating and developing programs to meet management training needs identified by the Chief, Criminal Investigation. These include the following: Core Entry Level Supervisory Special Agent Training Program Entry-Level Supervisory Special Agent Seminar Mid/Top-Level Supervisory Special Agent Seminar. Senior Supervisory Special Agent Seminar (CME training) Directors, Field Operations are responsible for providing qualified first-, mid-, and top-level SSAs as facilitators for all phases of CI, SSA training.
### 9.2.1.7 (01-23-2001) Program Development
The Chief, Criminal Investigation is responsible for identifying nationwide needs for specialized and advanced training of CI personnel. The NCITA is responsible for developing and presenting programs to meet these needs. Current programs include: Defensive Tactics Instructor Training (DTIT). Advanced Seized Computer and Evidence Recovery Specialist Training (ASCERS). Money Laundering Expert Witness Training. Basic Instructor/Facilitator Training (BIFT). Computer Investigative Specialist Training (CIS). The areas and field offices are responsible for identifying local specialized training needs. The NCITA is responsible for conducting training, when appropriate, and arranging for the attendance of special agents in training programs not conducted by IRS, which would include the following: Firearms Instructor Training, Basic and Refresher. Advanced Law Enforcement Photography School. Technical Investigative Equipment Training. Law Enforcement Spanish Training. Physical Fitness Program Coordinator Training. Criminal Intelligence Analyst Training. Other courses offered at FLETC.
### 9.2.1.8 (07-29-1998) Continuing Professional Education (CPE)
CPE topics are developed by NCITA, with assistance from Headquarters and field personnel. The CI Training Council will determine or concur on the topics for each fiscal year. Certain topics may be designated as mandatory while others may be selected at the option of the area or field office to meet local training needs. Areas or field offices may develop other subjects to fill local needs. One copy of all locally developed material will be forwarded to the Director, NCITA (CI:S:T), FLETC, Building 69, Third Floor, Glynco, GA 31524.
### 9.2.1.8.1 (01-23-2001) CPE Materials and Scheduling
CPE topics will be distributed throughout the fiscal year on the CI Web. Any locally developed material must be obtained from the developer. Scheduling of CPE can be done anytime during the fiscal year.
### 9.2.1.9 (01-23-2001) Firearms Training and Qualification
Before special agents are authorized to carry or use any Service-owned weapon, they must successfully complete firearms training provided during the Criminal Investigator Training Program at the Federal Law Enforcement Training Center, or during quarterly firearms training in the field office or Headquarters. Agents must also have successfully demonstrated proficiency with their weapon and achieved a qualifying score within the time limits specified (3) and (4). All special agents must have their badge and pocket commission on their person when carrying a firearm, except under unusual circumstances relating to special assignments with the approval of the SAC. The SSA must be assured that each special agent is clearly familiar with Treasury policy and guidelines for weapons use. All special agents must qualify with their assigned Service-issued firearm once every other fiscal year quarter (twice per year), however, they must engage in handgun firing and training each quarter. Special agents who do not qualify within each 6-month qualifying period, either due to lack of participation or lack of obtaining a qualifying score, must surrender their Service-issued weapon to the approving official, or designee, until they meet the qualification standards. All field special agents and SSAs must participate in semi-annual shotgun training. This training consists of weapon function, operation, and safe handling and firing the National Criminal Investigation Training Academy approved qualification course (Exhibit 9.2.1-1). Only those individuals who score a 75 or higher within the last 6 months and demonstrate proficiency with the weapon will qualify to carry the shotgun on enforcement operations. Proficiency will be based on the demonstration of safe handling and effective use of the shotgun and will be determined by the district's firearms instructors. Only those agents who demonstrate this proficiency will be allowed to participate in additional shotgun training. Agents generally will be limited to two attempts to qualify on any given day. this does not preclude a practice course beforehand. If special agents fail to qualify on either course, they may fire a maximum of two additional qualification courses that day only if: They receive instruction after the first two courses, and The Firearms Instructor in charge believes the special agents are ready to qualify. Special agents who do not qualify within each 6-month qualifying period either due to lack of participation or lack of obtaining a qualifying score must surrender their Service-issued weapon to the management official, or designee, until they meet the qualification standards. Subject to approval by either the SAC; the Director, Field Operations, or the Chief, Criminal Investigation, special agents with a temporary physical condition (including pregnancy) that prevents them from participating in firearms training may be excused by submitting documentation of their medical condition to management. Agents must surrender their Service-issued weapon to their management official, or designee, until they meet the qualification standards. Special agents are encouraged to use range facilities outside regular duty hours to maintain or improve their firearms proficiency. Within reason, the Service will make ammunition available for this purpose. Special agents engaged in off-duty firearms practice are considered to be in the performance of their official duty under the Federal employees compensation Act provided they use a Service-issued weapon and ammunition. All agents engaged in firearms practice and qualification must wear eye and ear protection. Eye protection must have "side panels." Firearms qualifications and tactical training using duty ammunition require the use of eye and ear protection. Mandatory protection for participants in force-on-force training with FX Marking Cartridges (simunitions) is eye, face, and throat protection. Gloves, chest and groin protection are also recommended for simunitions training. Simunition weapons should be treated as live weapons and a Firearms Instructor should review all scenarios for safety purposes. In addition, any injuries incurred during use of force training that require medical attention must be promptly reported via memorandum to the National Use of Force Program Manager, through the Director, National CI Training Academy. All special agent qualification scores and other related firearms training information will be recorded and maintained for a period of 3 years. These records must include agent's name, date, weapon, used, course fired, score, and ammunition used. The following qualifying scores for the Pistol Qualification Course are effective October 1, 1999:
Marksman | 75-84
Sharpshooter | 85-94
Expert | 95-99
Distinguished Expert | 100
The minimum qualification score is 75 effective October 1, 1999. Certificates may be awarded for each level of proficiency once in every 5-year period. Marksman, Sharpshooter, and Expert certificates will be issued at the field office with the approval of the SAC or Section Director at Headquarters. Requests for Distinguished Expert certificates and metallic pins should be forwarded through the Director, Field Operations or Office Director for signature by the Chief, Criminal Investigation. The Chief, Criminal Investigation Marksmanship certificate is issued for notable achievements in marksmanship and for special contributions to the Criminal Investigation Firearms Training Program. Nominations for issuance of this award should be forwarded to the Director, National CI Training Academy. Additional standards relating to firearms can be found in the following sections: 9.1.4.7 Directive No. 4 -- Firearms 9.11.3.8.1 Security of Firearms and Ammunition 9.11.3.10.4 Firearms 9.11.3.10.4.1 Ammunition
### 9.2.1.10 (01-23-2001) Defensive Tactics Training
All special agents must attend defensive tactics training which will be included in quarterly use of force training sessions (Directive No. 1, IRM 9.1.4.4). Field offices are required to meet the objectives listed in the annual defensive tactics training checklist that is distributed from the National CI Training Academy. The field office defensive tactics coordinator will keep records of attendance of all agents who train and the subjects presented for a period of 3 years. Each special agent must successfully complete an annual defensive tactics skills assessment that is distributed from the National CI Training Academy. This assessment consists of a practical demonstration of skills and a written exam. Each special agent must achieve a minimum 70% score of each part of the exam. Remedial training will be provided to those who fail to achieve the minimum score. The field office defensive tactics coordinator will keep a record of all special agents who have successfully completed the assessment and will notify the SSA of any special agent who does not successfully complete the assessment. The SSA may consider an unsuccessful assessment when evaluating the special agent. Agents who incur injuries during defensive tactics training or assessments are considered to be in the performance of their official duty under the Federal Employees Compensation Act. These injuries must be reported to the Director, National CI Training Academy, Attention: National Use of Force Program Manager.
Exhibit 9.2.1-1 (01-19-2000)
CRIMINAL INVESTIGATION SHOTGUN QUALIFICATION COURSE

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Administrative Guidelines
This is a 12-round course of fire shot on the B21PC target. The course tests the overall weapon handling ability of the agent by using multiple targets and short time sequences at each stage of fire. The course is fired only with standard duty loads of Rifled Slug and .00 Buck rounds (9 or 12 pellet rounds may be used). The course is fired in three stages at 7, 15, and 25 yards, and the shooter must engage two targets during each stage.
Agents should be instructed to carry their rounds in a pocket or ammunition carrier and to do all loading from the same. This will be the manner in which they will carry ammunition in the field and should train for it. The agents should also be told that the starting position with the weapon is in three different conditions from the 25-yards stage using Condition Three to the 7-yard stage where Condition One is used. (See Exhibit 9.2.2-2).
Scoring: Maximum score is 100 points
Seven points for each slug hit on the silhouette. One point for each .00 Buck pellet hit (9 pellet round). 3/4th of a point for each .00 Buck pellet hit (12 pellet round).
Passing score is 70 points
Marksman 70 - 84
Sharpshooter 84 - 94
Expert 95 - 99
Distinguished Expert 100
Exhibit 9.2.1-2 (01-23-2001)
CRIMINAL INVESTIGATION SHOTGUN QUALIFICATION COURSE

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Equipment and Supplies:
1. Shotgun: Remington Model 870 or 11-87
2. Ammunition: 4 rounds rifled slug, 8 rounds .00 buckshot (9 or 12 pellet rounds)
3. Target: B21PC modified
Exhibit 9.2.1-2 (01-23-2001)
CRIMINAL INVESTIGATION SHOTGUN QUALIFICATION COURSE

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4 - Rifled Slug | Course of Fire | 25 yards | Safety on, gun cocked and locked. Load two rounds in magazine, come to ready position. On the command to fire, you have 20 seconds to chamber and fire one round at each of two targets. Then combat reload two rounds and again fire one round at each target. Entire sequence - 20 seconds.
|  | 15 yards | Safety off, gun uncocked and unlocked. Load four rounds of .00 buckshot in the magazine, no round chambered, slide forward, come to the ready position. On the command to fire, you have 7 seconds to chamber and fire one shot at the first target, two shots at the second target, and one shot at the first target. Entire sequence - 7 seconds.
|  | 7 yards | Safety off, load four rounds of .00 buckshot and chamber. Come to the ready position. This stage will be fired in two sequences. On the command, fire one shot at each of your two targets in 2 seconds. Repeat this sequence for the last two rounds. Unload and leave action open.
### Internal Revenue Manual | ### Part 9 Criminal Investigation Chap. 2 Skills and Training Sec. 1 Training | ### (01-23-2001)

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