7 August 2001

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

## Handbook 9.4 Investigative Techniques Chapter 12 Arrests ##### [ Click for Text Only Version ]
### Contents [9.4] 12.1 OVERVIEW [9.4] 12.2 GENERAL [9.4] 12.3 STATUTORY AUTHORITY TO ARREST [9.4] 12.3.1 Arrest Without Warrants [9.4] 12.3.2 Non-Statutory Authority to Arrest [9.4] 12.4 DEFINITION OF ARREST [9.4] 12.4.1 Elements of an Arrest [9.4] 12.5 SECURING AN ARREST WARRANT [9.4] 12.6 PROCEDURES BEFORE THE EXECUTION OF AN ARREST WARRANT [9.4] 12.7 ARRESTS IN FORCIBLE RESCUE INVESTIGATIONS [9.4] 12.8 ARREST OF JUVENILES [9.4] 12.8.1 Definition of Juveniles [9.4] 12.8.2 If a Juvenile is Arrested [9.4] 12.9 ARREST OR DETENTION OF FOREIGN NATIONALS [9.4] 12.9.1 Provisional Arrest Requests [9.4] 12.10 ARREST MADE IN WAGERING INVESTIGATION [9.4] 12.11 PROCEDURE AFTER ARREST [9.4] 12.11.1 Custody of the Prisoner [9.4] 12.11.2 Search of Prisoner [9.4] 12.12 INTERVIEW OF PERSONS IN CUSTODY [9.4] 12.13 PROCESSING THE ARRESTED PERSON [9.4] 12.13.1 Photographing the Arrested Person [9.4] 12.13.2 Fingerprinting the Arrested Person [9.4] 12.14 HEARING BEFORE UNITED STATES MAGISTRATE [9.4] 12.15 REPORTING THE ARREST Exhibit [9.4] 12-1 Arrest Checklist Exhibit [9.4] 12-2 Countries For Which Consular Notification is Mandatory Exhibit [9.4] 12-3 Arrest Report
### [9.4] 12.1 (06-30-1998) OVERVIEW
This chapter relates to arrests. This chapter will give special agents guidance as to what to do before, during, and after an arrest is made. The following will be discussed in this chapter: General Information Statutory Authority to Arrest Definition of Arrest Securing an Arrest Warrant Procedures Before Executing an Arrest Warrant Arrest in Forcible Rescue Investigations Arrest of Juveniles Arrest or Detention of Foreign Nationals Arrest Made in Wagering Investigations Procedures After an Arrest Interview of the Arrested Person Hearing Before a United States Magistrate Reporting the Arrest
### [9.4] 12.2 (06-30-1998) GENERAL
During most investigations, it will be advantageous to wait until the end of the investigation to make an arrest. The Speedy Trial Act starts to run at the time of an arrest. In view of the time limitations, arrests should only be made in situations where the investigation would be in jeopardy if an arrest was not made or when an approved arrest warrant has been issued. Special agents will not normally make arrests without warrants unless urgent conditions exist, such as a physical attack on an Internal Revenue Service (IRS) employee or forcible rescue of seized property in the presence of the special agent. (See Text 12.3 and 12.7). The possession of an arrest warrant lessens the likelihood of a charge of false arrest being filed against the arresting agents, and increases the likelihood that the arrest will be sustained in later court proceedings. Special agents may initiate a request to obtain and/or execute an arrest warrant. The investigating agent will be responsible for recommending to the Chief the merits of Criminal Investigation (CI) requesting the issuance and execution of an arrest warrant. Upon the concurrence of the Chief, CI, the U.S. Attorney will be notified of this request. In approving requests, the Chief, CI, will consider the strict time provisions of the Speedy Trial Act. In other circumstances, CI will execute an arrest warrant only upon the specific request of the U.S. Attorney on an investigation-by-investigation basis.
### [9.4] 12.3 (06-30-1998) STATUTORY AUTHORITY TO ARREST
Special agents have statutory authority to make an arrest with or without an arrest warrant. Special agents also have non-statutory authority to make an arrest. The statutory authority for special agents to make arrests is contained in Internal Revenue Code (IRC) 7608, as amended. This section provides, in part, that special agents are authorized: to execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States; to make arrests without warrant for any offense against the United States relating to the Internal Revenue laws committed in his or her presence, or for any felony cognizable under such laws if they have reasonable grounds to believe that the person to be arrested has committed or is committing any such felony; and to make seizures of property subject to forfeiture under the Internal Revenue laws.
### [9.4] 12.3.1 (06-30-1998) Arrest Without Warrants
An arrest without warrant is a serious matter and could subject the agents making the arrest to civil liability for false imprisonment or false arrest. Therefore, in order for special agents in their official capacity to be privileged to make a warrantless arrest, it is necessary that a violation constituting a felony be committed in their presence or the special agents reasonably believe the person whom they arrested has committed a felony.
### [9.4] 12.3.2 (06-30-1998) Non-Statutory Authority to Arrest
The Supreme Court has stated that in the absence of a statute limiting federal agents' power to arrest without a warrant, those agents have the same powers of arrest as a private citizen. (Peace Officer Status.) (See text 9.2.3.7.2.) Special agents' power to make an arrest without a warrant as private citizens, when valid under state law, is not made invalid because the crime is outside the scope of the Internal Revenue laws. Special agents should use extreme caution in acting as arresting citizens and should be familiar with the arrest laws of the locality where he or she is acting.
### [9.4] 12.4 (06-30-1998) DEFINITION OF ARREST
Arrest means to take custody of a person accused of a crime for the purpose of holding or detaining him/her to answer a criminal charge.
### [9.4] 12.4.1 (06-30-1998) Elements of an Arrest
Three basic elements must be present before an arrest is complete. The agents must have the authority to make the arrest. The offender must know that an arrest is intended. The offender must submit to the authority of the agents. When making an arrest, special agents should announce their official identity to the person to be arrested; should display their badges where circumstances permit; should make known to the offender that he or she is being arrested; should inform the offender of the reason for such action; and should take control of the arrested person. After the offender submits to the authority of the arresting agents, further resistance or attempt to escape constitutes another offense. While reasonable force may be employed to effect an arrest, the use of excessive force by special agents may subject them to liability for tort damages. (See text 9.2.3.9.1.) Special agents are prohibited from using extreme force in making an arrest. Firearms may be used only in accordance with the guidelines in text 9.2.3.6.
### [9.4] 12.5 (06-30-1998) SECURING AN ARREST WARRANT
Securing an arrest warrant is going to vary dependent upon these factors: Whether the case is a Title 26 violation requiring approval by Department of Justice (DOJ). Whether approval for the Title 26 violation has occurred or is pending. Local United States Attorney's Office (USAO) policies and Assistant United State Attorney's (AUSA) preferences regarding obtaining arrest warrants. If the special agent's case falls in the category of cases that require approval and has not been approved for prosecution, DOJ must approve the arrest warrant. All other cases, such as money laundering, are approved by the local USAO. Issuing warrants is a decision of the local USAO. Whether approval is required or not, it is ultimately up to the assigned AUSA to determine whether warrants will be issued. In situations where arrests are appropriate, most AUSAs will prefer to indict the case and have bench warrants issued. This avoids many problems including the early release of the governments evidence during preliminary hearings. Such hearings inevitably result in the release of information which otherwise would not have been disclosed until much later in the court procedure. After an indictment, there is no preliminary hearing or probable cause hearing because the grand jury has already determined probable cause (Rule 41). The issuance of bench warrants may be discouraged by AUSAs. It is widely believed that such warrants should only be used where there is a genuine flight risk or reason to believe the defendant is a danger to the community. There may be other reasons justifying arrest including planned simultaneous searches which may counterbalance the reluctance of an AUSA to issue warrants. With the issuance of warrants, there is always a concern that the government may appear to be overreaching; therefore, absent a strong basis, some prosecutors may prefer to have the defendants appear upon issuance of a summons.
### [9.4] 12.6 (06-30-1998) PROCEDURES BEFORE THE EXECUTION OF AN ARREST WARRANT
Special agents in charge of the arrest should review and prepare the arrest checklist (Exhibit 12-1) when planning this enforcement activity. The arrest checklist must be kept in the investigation file. Special agents in charge of an arrest will be responsible for: Conducting pre-operation intelligence gathering. Preparing a site survey. Reviewing staffing. Reviewing the equipment needed. Reviewing communications. Conducting a pre-operational briefing.
### [9.4] 12.7 (06-30-1998) ARRESTS IN FORCIBLE RESCUE INVESTIGATIONS
Special agents shall not use force to accomplish a recovery of the property in forcible rescue investigations. However, special agents may make an immediate arrest (arrest without a warrant) when the forcible rescue takes place in their presence. Special agents should consider all options available before making the decision to arrest, including: Advising the person attempting or making the rescue that he or she is about to commit or is committing a crime. Considering the Service's likelihood of recovering the asset(s) being rescued (i.e., currency or other readily disposable assets versus machinery, automobiles, etc.). In many instances, withdrawal from the scene and applying for an arrest warrant may be the best alternative, particularly in a potentially explosive situation. Regardless of the decision, if a forcible rescue occurs, the facts and circumstances should be immediately reported to the Chief, CI. If an arrest is not made, the Chief will discuss the case with District Counsel. If the decision is made to obtain an arrest warrant, the request will be made to the U.S. Attorney. Special agents should not become involved in pursuit driving in forcible rescue investigations. Sufficient facts will normally exist for special agents to subsequently obtain an arrest warrant without endangering the lives of third parties or others by engaging in unnecessary pursuit driving. In the event a physical attack is made upon Service employees, special agents may arrest the attacker using only such force as is reasonable and necessary in accordance with the provisions of text 9.2.1.2.
### [9.4] 12.8 (06-30-1998) ARREST OF JUVENILES
Generally, special agents will not have occasion to arrest a juvenile for violation of an Internal Revenue law.
### [9.4] 12.8.1 (06-30-1998) Definition of Juveniles
For the purpose of this provision, and as defined in Title 18 USC 5031, a juvenile is a person who has not attained his 18th birthday, or for the purpose of proceedings and disposition for an alleged act of juvenile delinquency, a person who has not attained his 21st birthday; and juvenile delinquency is the violation of a law of the United States committed by a person prior to his 18th birthday which would have been a crime if committed by an adult.
### [9.4] 12.8.2 (06-30-1998) If a Juvenile is Arrested
If special agents are ordered or requested to serve an arrest warrant upon a juvenile, or if it is deemed necessary to arrest a juvenile without a warrant, the special agents must comply with the procedures as set out in Title 18 USC 5033, as follows: Whenever a juvenile is taken into custody for an alleged act of juvenile delinquency, the arresting officer shall immediately advise such juvenile of his legal rights, in language comprehensive to a juvenile, and shall immediately notify the Attorney General and the juvenile's parents, guardian, or custodian of such custody. The arresting officer shall also notify the parents, guardian, or custodian of the rights of the juvenile and of the nature of the alleged offense. The juvenile shall be taken before a magistrate forthwith. In no event shall the juvenile be detained for longer than a reasonable period of time before being brought before a magistrate. When special agents arrest a juvenile, they should notify the office of the United States Attorney in the judicial district in which proceedings will be held. This will satisfy the statutory requirement for notification to the Attorney General when a juvenile is arrested.
### [9.4] 12.9 (06-30-1998) ARREST OR DETENTION OF FOREIGN NATIONALS
A foreign national is defined as any person who is not a United States citizen. Treaty obligations of the United States require federal law enforcement officers to notify certain foreign authorities when foreign nationals have been arrested or detained in the United States. To ensure that Americans abroad obtain the treatment to which they are entitled, it is essential that the United States not violate any of its obligations under these treaties. When special agents arrest or otherwise detain a foreign national, the arresting special agent must promptly inform the detainee of his or her right to have his or her government informed of such event. If the detainee asks to exercise this right, the arresting special agents must immediately inform the Chief, CI, Delaware-Maryland District, who will notify the appropriate Embassy. A copy of Form 1327-A, Arrest Report, should also be sent to the Chief, CI, Delaware-Maryland District. Foreign consular officers have the right to visit their nationals who are in prison, custody, or detention to converse and correspond with them and to arrange for their legal representation, unless the person being held expressly opposes these actions. Some agreements with certain countries require mandatory notification when their nationals are confined or detained. (See Exhibit 12-2.) In these instances, the foreign national has no choice regarding notification and the Assistant Commissioner (International) will notify the consulate or the embassy of the situation without delay.
### [9.4] 12.9.1 (06-30-1998) Provisional Arrest Requests
A Provisional Arrest Request is the process the DOJ uses to extradite a fugitive located in a foreign jurisdiction. If you have any questions regarding Provisional Arrest Requests, call the CI INTERPOL Representative at (202) 616-9000.
### [9.4] 12.10 (06-30-1998) ARREST MADE IN WAGERING INVESTIGATION
In situations where an arrest is made in a wagering occupational tax investigation, the Chief, CI, will ensure that related investigations involving any wagering excise tax investigations and those Title 18 violations delineated in text 9.1.5 committed in contravention of the Internal Revenue laws are promptly completed. All related violations can then be prosecuted concurrently, in order to comply with the strict time provisions of the Speedy Trial Act and to avoid dual prosecution problems. (See text 9.1.2.) When special agents make an arrest in a wagering occupational tax case, they will prepare Form 1327A, Arrest Report, which will be furnished by the Chief to the United States Attorney by the close of business on the next business day following the arrest. Arrest reports will be processed in accordance with text 9.4.16.15.
### [9.4] 12.11 (06-30-1998) PROCEDURE AFTER ARREST
After special agents have their subject in custody, they must follow certain procedures to process the person arrested.
### [9.4] 12.11.1 (06-30-1998) Custody of the Prisoner
Special agents who make an arrest are responsible for the safety and custody of the prisoner. Special agents may detain the person arrested for a reasonable time until they can conveniently and safely take him or her before a United States magistrate. When the circumstances prevent an immediate hearing, the prisoner may be taken to the nearest police station, U.S. Marshal's Office, or similar place of detention (which should be one approved for custody of federal prisoners, if feasible) to be held as a federal prisoner until arrangements can be completed for the hearing. However, the prisoner shall not be detained longer than absolutely necessary before being granted a hearing.
### [9.4] 12.11.2 (06-30-1998) Search of Prisoner
Special agents must conduct a thorough search of the person arrested. They should search for weapons, contraband, means of escape, and means and instruments used in the commission of the crime. A reasonable attempt should be made to have an agent of the same sex as the person arrested present to conduct the search of the body and clothing for weapons and evidence. Professionalism, common sense, safety, and maintenance of human dignity is paramount at all times.
### [9.4] 12.12 (06-30-1998) INTERVIEW OF PERSONS IN CUSTODY
Special agents will not delay an arrested person's appearance before a United States magistrate for the purpose of an extensive interview or attempting to obtain a statement. However, if the statement can be obtained without unnecessary delay and if the person arrested is willing to make a statement, it should be recorded subject to the safeguards outlined in text 9.4.5.11.3.2.1. The procedures in 9.4.5.11.3.2.1 will also apply to interviews of the arrested in the custody of local authorities. However, before interviewing such persons, special agents should ascertain whether the local police gave an adequate constitutional warning prior to questioning the arrested. If no warning was given by local police, or if their warning was incomplete, a standard pre-interview warning by the special agents may not be sufficient to assure the admissibility of statements made by the subject. In this situation, the agents may have to take additional precautions to dispel from the subject's mind the impression that the interviews by local police and by the agents are really a single, continuous period of questioning. This may be accomplished by measures such as: Allowing a reasonable amount of time to lapse between the police interview and questioning by the special agents. Explaining to the subject the distinction between the agents' interest in the investigation and the local police's interest in the investigation. Obtaining an affirmative waiver of rights reflecting the subject's understanding of these distinctions. Regional Counsel should be consulted to resolve questions concerning the adequacy of constitutional warnings given by local police and to assist agents in selecting appropriate measures to counteract any apparent deficiencies.
### [9.4] 12.13 (06-30-1998) PROCESSING THE ARRESTED PERSON
Whenever feasible to do so, special agents should obtain fingerprints and photographs of the arrested person. If adequate equipment and skilled personnel are available, the fingerprinting and photographing should be done by CI. Otherwise, it may be done by an officer of any other law enforcement agency having the necessary equipment available.
### [9.4] 12.13.1 (06-30-1998) Photographing the Arrested Person
The prisoner will be photographed full face view and side view. In the full face view, a card should be placed below face level, setting forth the office where the photograph is taken, the date, and the prisoner's name. The following information should be shown on the reverse side of the photographs. The name of person arrested Known aliases Current address Case number (if available) Social security number Date of birth Violations charged Weight Height Race Color of eyes Build Color of hair Complexion Scars and marks Nationality Passport number
### [9.4] 12.13.2 (06-30-1998) Fingerprinting the Arrested Person
Two sets of fingerprint cards will be prepared for each arrested person on Federal Bureau of Investigation (FBI) Form FD-249, Fingerprint Card. Each district has been provided with preprinted fingerprint cards showing the agency's name and the originating agency identifier (ORI) number. The photographs, described in (2) above, will be attached to one set of fingerprint cards. This set will be retained in investigation files. The second set of fingerprint cards will be mailed directly to the Identification Division, Federal Bureau of Investigation, Washington, DC 20537-9700. Additional preprinted fingerprint cards showing the agency's name and ORI number can be obtained from the FBI by completing FBI Form 1-178 (Rev. 5-18-78), Requisition for Ordering Identification Supplies. Completed forms are to be mailed to the Identification Division, FBI, Washington, D.C. 20537-9700.
### [9.4] 12.14 (06-30-1998) HEARING BEFORE UNITED STATES MAGISTRATE
A special agent who makes an arrest, whether with or without a warrant, must take the arrested person without unnecessary delay before the nearest available United States magistrate or other nearby officer empowered to commit persons charged with offenses against the laws of the United States. If the arrest was without a warrant, a complaint must be filed. (See Rule 5, Federal Rules of Criminal Procedure.)
### [9.4] 12.15 (06-30-1998) REPORTING THE ARREST
Special agents must immediately inform their Group Manager of any arrests they made. The Group Manager will, in turn, immediately report such information to the Chief. When it is necessary to make an arrest prior to consulting the United States Attorney, he or she shall be notified promptly of the arrest, advised fully of the facts in the investigation, and requested to represent the government in the preliminary examination before the United States magistrate. In addition to the reporting procedures in (1) and (2) above, the special agent will prepare a Form 1327-A (see Exhibit 12-3), before the close of the next business day following the arrest. Upon approval by the Chief, the following distribution will be made: Original to special agent One copy to District Public Affairs One copy to District Counsel One copy to the Chief, Delaware-Maryland District, if the person arrested is a foreign national. If the arresting agents believe valid reasons exist for opposing release of the prisoner on personal bond, these reasons should be brought to the attention of the United States Attorney prior to the bail hearing. The U.S. Attorney may request that the agent prepare Bail Reform Act Form No. 1, AO-201, for use at the hearing. The form is available at the Clerk's Office for each U.S. District Court. The original will be furnished to the U.S. Attorney and a duplicate will be retained in the investigation file.
Exhibit [9.4] 12-1 (06/30/98)
Arrest Checklist

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ARREST CHECKLIST
1. | Pre-Operation Intelligence Gathering
| _ a. | Obtain personal and criminal histories of subject and associates including name, age, sex, race, personal traits, addresses, distinct clothing, etc.
| _ b. | Obtain photographs or composites of subjects and associates.
| _ c. | Obtain description and license numbers of all vehicles owned/used by subject and associates.
| _ d. | Find out if subjects or associates are known to carry firearms, or are prone to violence (hidden weapons, mental condition, etc.).
| _ e. | Determine if surveillance of subject, associates, or site location is appropriate (may determine the time when warrant is executed).
| _ f. | Determine if there is other enforcement interest in subject or associates which could affect the operation or provide intelligence.
2. | Site Survey
| _ a. | If possible, photograph or diagram arrest site. Note areas of approach and safe entry.
| _ b. | Look for any obstacles that would complicate approach and entry (walls, fences, booby traps, dogs, alarms, etc.).
| _ c. | Note arrest site, hospitals, and trauma centers on street map.
| _ d. | Determine if any special equipment is needed to gain entry, control occupants, secure evidence, etc.
| _ e. | Test radio equipment at site for dead zone.
3. | Staffing
| _ a. | Select trained and experienced agents for arrest/cover teams. Consider those who previously worked and practiced together. Also consider a superior number of agents vs. violators. Are any specific or unique skills needed?
| _ b. | Consider assistance/support from local law enforcement.
| _ c. | Select command post personnel at base.
4. | Equipment
| _ | Service weapon, ammunition, handcuffs, flex cuffs, body armor, communication equipment, bullhorn, flashlights, first aid kit.
5. | Communications
| _ a. | Advise base station of activity, time table, etc.
| _ b. | Establish number and type of radios to be used; channels, codes, and call signs of each participant.
| _ c. | Obtain telephone number at arrest site.
| _ d. | Consider use of mobile cellular telephone, if available.
| _ e. | Get telephone numbers of hospital and trauma center.
6. | Pre-Operational Briefing
| _ a. | Discuss overall mission (general plan to accomplish objectives).
| _ b. | Discuss how each team will accomplish their designated task. Include back-up team if necessary. Review areas for cover and security to approach location and make entry.
| _ c. | Distribute all photographs, maps, diagrams, list of personnel, radio call signs, etc.
| _ d. | Insure all personnel involved meet face to face.
| _ e. | Discuss procedures for handling injured personnel, including telephone number and address and route to hospital/trauma center. Designate medical transport vehicle.
| _ f. | Discuss specific procedures for handling children.
| _ g. | Discuss all coordinating instructions:
|  | 1) | Time schedule.
|  |  | a) | Departure.
|  |  | b) | Rendezvous.
|  |  | c) | Execution of warrant.
|  |  | d) | Specific tasks (separate phases of the operation such as sealing off an area, positioning units, priorities on arrests, etc.).
|  |  | e) | Return (designated time to return for debriefing or to be released).
|  | 2) | Order of movement (sequence by which units or individuals will move to or from arrest site).
|  | 3) | Routes to be followed and alternate routes.
|  | 4) | Transportation and booking of arrestee.
|  | 5) | Coordination with and identification of any other agencies, Assistant U.S. attorney, magistrate, and holding facilities.
|  | 6) | Caution areas (areas that might jeopardize the safety of the individuals involved, for example, fogs, detection devices, booby traps, etc.).
| _ h. | Insure all members of the operation understand and agree to that no assignment is worth the loss of life or serious injury! Be prepared to sacrifice operational success for the sake of safety.
7. | Post-Operational Review
| _ a. | All personnel involved and management should discuss specifically who, what, when, where, why, and how as they relate to tactics plan and execution. Any problems encountered? Consider solution for next time.
| _ b. | Prepare Form 1327A, Arrest Report; Form 1327, Report of Legal Action; Form 4930, Criminal Investigation Case/Project Record; memos by participants.
Exhibit [9.4] 12-2 (06/30/98)
Countries For Which Consular Notification is Mandatory

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COUNTRIES FOR WHICH CONSULAR NOTIFICATION IS MANDATORY
Albania *1
Malta
Antigua
Mauritius
Armenia
Moldova
Azerbaijan
Mongolia
Bahamas
Nigeria
Barbados
Philippines
Belarus
Poland
Belize
Romania
Brunei
Russian Federation
Bulgaria
St. Kitts/Nevis
China (Peoples' Republic) *2, *3
St. Lucia
Costa Rica
St. Vincent/Grenadines
Cyprus
Seychelles
Czech Republic
Sierra Leone
Dominica
Singapore
Fiji
Slovak Republic
The Gambia
South Korea
Georgia
Tajikistan
Ghana
Tanzania
Grenada
Tonga
Guyana
Trinidad/Tobago
Hungary
Turkmenistan
Jamaica
Tuvalu
Kazakhstan
Ukraine
Kiribati
United Kingdom *5
Kuwait
U.S.S.R. *4
Kyrgyzstan
Uzbekistan
Malaysia
Zambia
Arrangements with these countries provide that U.S. authorities shall notify responsible representative within 72 hours of the arrest or detention of one of their nationals. *1
When Taiwan nationals (who carry Republic of China passports) are detained, notification should be made to the nearest office of the Coordination Council for North American Affairs, the unofficial entity representing Taiwan's interests in the U.S. *2
As of July 01, 1997, Hong Kong became a Special Administrative Region of the Peoples Republic of China. Accordingly, when citizens of Hong Kong are detained, notification should be made to a responsible representative of the Peoples Republic of China. *3
All U.S.S.R. successor states are covered by this agreement. They are: Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan Kyrgyzstan, Moldova, Russian Federation, Tajikistan, Turkmenistan, Ukraine, and Uzbekistan. *4
British dependencies are also covered by this agreement. They are: Anguilla, British Virgin Islands, Bermuda, Montserrat, and the Turks and Caicos Islands. Their residents carry British passports. *5
Exhibit [9.4] 12-3 (06/30/98) Arrest Report
### Internal Revenue Manual | ### Hndbk. 9.4 Chap. 12 Arrests | ### (06-30-1998)

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