7 August 2001

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

## Handbook 9.9 Criminal Investigation Management Information System (CIMIS) Chapter 4 Form 4930 Sections I, II, & III
### Contents [9.9] 4.1 Overview [9.9] 4.2 Input Control Section I of Form 4930 [9.9] 4.2.1 Item A, Action [9.9] 4.2.1.1 Initiate [9.9] 4.2.1.2 Update [9.9] 4.2.1.3 Change Relationship [9.9] 4.2.1.3.1 Subject Criminal/Seizure Investigations [9.9] 4.2.1.3.2 Primary Investigations [9.9] 4.2.2 Item B, Investigation Type [9.9] 4.2.3 Item C, Investigation Number [9.9] 4.2.4 Item D, Related Investigation Primary/General [9.9] 4.2.5 Item E, Initials [9.9] 4.2.6 Item F, Entry Date [9.9] 4.2.7 Mandatory Data Fields [9.9] 4.2.8 Optional Data Fields [9.9] 4.3 Special Agent Assignment--Section III of Form 4930
### [9.9] 4.1 (09-16-1998) Overview
This chapter describes the information needed to complete the first three sections of Form 4930 for input into the Criminal Investigation Management Information System (CIMIS). Form 4930, Criminal Investigation Division General/Primary/Subject Investigation Report, will be used by all special agents to report the initiation of all types of investigations, the status of these investigations, and any other required investigation information as described in this chapter. Forms 4930 should be prepared, approved, and forwarded to the CIMIS terminal operator for data input on the same day the investigation action takes place. Transferring of Subject Criminal or Subject Seizure Investigations to another district office must have the approval of both chiefs involved in the transfer. District Offices must contact CI Headquarters (CIMIS hotline) to perform the transfer of investigation. The system has numerous "historical" and "multiple" data fields which are identified in this chapter. Both types of data fields can contain an infinite number of entries.
### [9.9] 4.2 (09-16-1998) Input Control Section I of Form 4930
Section I is to alert the CIMIS operator to the type of action to be done on the CIMIS system. The following subsections correspond to areas that the originator should complete on Section I of Form 4930 for input by the operator.
### [9.9] 4.2.1 (09-16-1998) Item A, Action
Item A "Action:" Place an "X" in the appropriate block(s) to identify the action to be accomplished by this form.
### [9.9] 4.2.1.1 (09-16-1998) Initiate
Enter an "X" in this block to initiate an investigation. If a Primary and a Subject Criminal/Seizure Investigation are initiated simultaneously on the same taxpayer, only one Form 4930 should be prepared. In Section "B" place an "X" in both the Primary and the appropriate Subject(s) Investigation blocks.
### [9.9] 4.2.1.2 (09-16-1998) Update
Enter an "X" in this block to update an investigation.
### [9.9] 4.2.1.3 (09-16-1998) Change Relationship
Enter an "X" in this block to change the investigation relationship. The relationship of a closed investigation can only be changed by CI Headquarters (CIMIS hotline).
### [9.9] 4.2.1.3.1 (09-16-1998) Subject Criminal/Seizure Investigations
Subject Criminal/Seizure Investigations may be changed to another Primary Investigation within the district or outside the district. The Subject Criminal/Seizure Investigation's ownership does not change. Primary Investigation changes must have the approval of the Group Manager(s). Enter the Subject Criminal/Seizure Investigation number in Section I "Input Control" , Item C "Inv. Number." Enter the Primary Investigation number to which the Subject Investigation is being associated in Section I "Input Control" , Item D "Related Investigation Primary." NOTE: The system will general status code "64" and the status date when the Terminal Operator enters the above information into the system.
### [9.9] 4.2.1.3.2 (09-16-1998) Primary Investigations
Primary Investigations may be changed to another General Investigation to correct the Investigation relationship. This change must have the approval of the Group Manager. Enter the Primary Investigation number in Section I "Input Control" , Item C "Inv. Number." Enter the General Investigation number to which the Primary Investigation is being associated in Section I "Input Control" , Item D "Related Investigation General." If the Primary Investigation was related to a General Investigation in error, enter 000000000 in Item D "Related Investigation General." NOTE: The system will generate status code "64" and the status date when the Terminal Operator enters the above information into the system.
### [9.9] 4.2.2 (09-16-1998) Item B, Investigation Type
Place an "X" in the appropriate block(s) to identify the type of investigation(s) to be initiated or updated. If a Primary and a Subject Investigation are initiated simultaneously on the same taxpayer, only one Form 4930 should be prepared. In this section, place an "X" in both the Primary and the appropriate Subject Investigation blocks.
### [9.9] 4.2.3 (09-16-1998) Item C, Investigation Number
Enter the investigation number based on the action(s) requested in Item "A" and enter the name of the investigation in Item 6 "Name." An investigation number will automatically be assigned by the computer upon data input if Item "A" contains an "X" in the "Initiate" block. The terminal operator will write the system-assigned number on the appropriate line in Item "C" when the investigation is initiated.
### [9.9] 4.2.4 (09-16-1998) Item D, Related Investigation Primary/General
Enter the appropriate related investigation number(s) based on the action(s) requested in Item "A." This is a mandatory field for Subject Criminal and Subject Seizure Investigations.
### [9.9] 4.2.5 (09-16-1998) Item E, Initials
Enter initials as explained below: Reviewer: The manager will initial this item to indicate management review of Form 4930. No Form 4930 will be input unless this item is completed. Operator: Upon completion of the data entry, the terminal operator will initial this item.
### [9.9] 4.2.6 (09-16-1998) Item F, Entry Date
The terminal operator enters the date that he/she inputs the Form 4930. NOTE: Operator: Return Form 4930 to originator without input if it does not have required entries.
### [9.9] 4.2.7 (09-16-1998) Mandatory Data Fields
The following table shows the mandatory data fields for each of the four types of investigations. The column headings are abbreviated as follows: (G) "General Investigation" , (P) "Primary Investigation" , (S) "Subject Criminal Investigation" , (SSI) "Subject Seizure Investigation." An X at the intersection of the column and row means that an entry is required for the corresponding item number.
Item No. |  | (G) | (P) | (S) | (SSI)
D | Related Primary Number |  |  | x | x
1 | Special Agent SSN | x | x | x | x
2 | Special Agent Name | x | x | x | x
3 | Gender |  | x | x | x
4 | TIN |  | x | x | x
6 | Name | x | x | x | x
7 | Address |  | x | x | x
8 | City/Town |  | x | x | x
9 | State |  | x | x | x
10 | Zip Code |  | x | x | x
12 | Allegation of Non-Compliance | x | x | x | x
13 | CI Program Number | x | x | x | x
15 | Industry Code | x | x | x
16 | Occupation Code | x | x | x
17 | Illegal Activity Code | x | x | x
18 | Source |  | x | x
19 | Level |  | x | x
20 | Notoriety |  |  | x
23 | Fraud Scheme Code | x | x | x | x
25 | Statute Date |  |  | x
27 | Method of Filing |  | x | x
29 | Violation Under Investigation (principal) |  | x | x | x
71 | Date Authorized | x | x | x | x
### [9.9] 4.2.8 (09-16-1998) Optional Data Fields
Optional data fields, marked with lower case letters corresponding to the type of investigation {(g) "General Investigation" , (p) "Primary Investigation" , (s) "Subject Criminal Investigation" , (SSI) "Subject Seizure Investigation." on the Form 4930 include: Historical Data Fields: Entries into historical fields cannot be changed or deleted. They remain in the system; however, they may be updated. Multiple Data Fields: Multiple fields allow for more than one entry. These fields can be changed/updated or deleted. The system will maintain a record of all entries.
### [9.9] 4.3 (09-16-1998) Special Agent Assignment--Section III of Form 4930
This section identifies the special agent responsible for the investigation. Item 1 "SSN" (G/P/S/SSI): Lead Agent Assignment: This is a mandatory and historical field for all types of investigations. Enter the social security number of the agent who will be the lead agent assigned to the investigation in the following format: "987-65-4320." If the investigation is temporarily unassigned to an agent, the investigation must be assigned to the group pool or district pool (see text 330:(3) and (4)). If the lead agent assigned to any investigation is detailed out, transferred out, retires, or leaves CI, all open investigations will be reassigned to the unassigned group pool, unless the investigations are reassigned to other agents. Secondary Agent Assignment: Enter the social security numbers of the secondary agents assigned to the investigation in the following format, "987-65-4320." Do not enter group pool or district pool numbers as secondary agent assignments. The system will maintain a record of all entries in this multiple field. Group Pool Investigations: If the investigation is temporarily assigned to a group pool, enter the group pool number as the lead agent assigned. Enter three zero's, the two numbers representing the district code number, the two numbers representing the group number, and two more zero's, i.e., Los Angeles district, group 02 pool number would be entered in the following format: "000-95-0200." District Pool Investigations: If the investigation is temporarily assigned to a district pool, enter the district pool number as the lead agent assigned. Enter three zero's, i.e., Los Angeles district pool would be entered in the following format: "000-95-0000." Item 2 "Name" (G/P/S/SSI): This is a mandatory field for all types of investigations. Enter the last name of the special agent assigned to the investigation. Enter a "U" for investigations that are assigned to the group or district pool.
### Internal Revenue Manual | ### Hndbk. 9.9 Chap. 4 Form 4930 Sections I, II, & III | ### (09-16-1998)

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