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 11 Investigative Services ##### [ Click for Text Only Version ]
### Contents [9.4] 11.1 OVERVIEW [9.4] 11.2 OFFICE OF FORENSIC SCIENCE AND SUPPORT [9.4] 11.2.1 Services Provided by the National Forensic Laboratory [9.4] 11.2.1.1 The Electronics Unit [9.4] 11.2.1.2 The Imaging Unit [9.4] 11.2.1.3 The Ink and Paper Chemistry Unit [9.4] 11.2.1.4 The Latent Print Unit [9.4] 11.2.1.5 The Question Document Unit [9.4] 11.2.1.5.1 Types of Exemplars [9.4] 11.2.1.5.1.1 Requested Exemplars [9.4] 11.2.1.5.1.2 Collected Exemplars [9.4] 11.2.1.5.2 Handwriting, Handprinting, and Numeral Exemplars for Comparison to the Questioned Documents Unit [9.4] 11.2.1.5.3 Typewriter Exemplars [9.4] 11.2.1.5.4 Printer Exemplars [9.4] 11.2.1.6 The Polygraph Unit [9.4] 11.2.1.6.1 Suitability of the Polygraph [9.4] 11.2.1.6.2 Legal Admissibility of the Results of a Polygraph [9.4] 11.2.1.7 Services Provided by the Transcription Center [9.4] 11.2.1.8 When to Use the Transcription Center [9.4] 11.2.1.9 Approval of the Services of the Transcription Center [9.4] 11.2.1.10 Requirements for Submitting Records to the Transcriptions Center [9.4] 11.2.1.11 Returning Records to the Districts [9.4] 11.2.1.12 Services Provided by the Trial Illustration Section [9.4] 11.2.1.13 How to Request the Services of OFSS [9.4] 11.2.1.14 Oral Request [9.4] 11.2.1.15 Use of Non-IRS Laboratory [9.4] 11.2.1.16 Role of the Examiners [9.4] 11.2.1.17 Travel by the Examiners [9.4] 11.2.1.18 Evaluation of Services [9.4] 11.3 COMPUTER INVESTIGATIVE SPECIALIST [9.4] 11.3.1 Mission [9.4] 11.3.2 Programming [9.4] 11.3.3 Division-Wide Resource [9.4] 11.3.4 Early Involvement [9.4] 11.3.5 Services Provided by the CIS [9.4] 11.3.6 Request for CIS Assistance [9.4] 11.4 INVESTIGATIVE ANALYST [9.4] 11.4.1 Mission [9.4] 11.4.2 Division-Wide Resource [9.4] 11.4.3 When to Request [9.4] 11.4.4 Services Provided by the Investigative Analyst [9.4] 11.4.5 Request for Investigative Analyst Assistance [9.4] 11.5 TAX FRAUD INVESTIGATION ASSISTANT [9.4] 11.5.1 Mission [9.4] 11.5.2 Group Resource [9.4] 11.5.3 When to Request [9.4] 11.5.4 Services Provided by a Tax Fraud Investigation Assistant [9.4] 11.5.5 Request for Tax Fraud Investigation Assistant
### [9.4] 11.1 (06-30-1998) OVERVIEW
This chapter relates to the investigative services provided to special agents to assist them in conducting criminal investigations. The investigative services include the following: Office of Forensic Science and Support Computer Investigative Specialist Investigative Analyst Tax Fraud Investigation Assistant
### [9.4] 11.2 (06-30-1998) OFFICE OF FORENSIC SCIENCE AND SUPPORT
The Office of Forensic Science and Support (OFSS) is comprised of three sections; the National Forensic Laboratory; the Transcription Center; and the Trial Illustration Section, each of which offers distinct services relating to evidence gathered in the course of an investigation. This section will describe the services provided by each section and how to obtain them.
### [9.4] 11.2.1 (06-30-1998) Services Provided by the National Forensic Laboratory
The Evidence Control Unit, which is part of the National Forensic Laboratory, is responsible for tracking the chain of evidence and preserving its integrity. The laboratory has six other units which specialize in the technical analysis of the evidence. The six units are: The Electronics Unit The Imaging Unit The Ink and Paper Chemistry Unit The Latent Print Unit The Question Document Unit The Polygraph Unit
### [9.4] 11.2.1.1 (06-30-1998) The Electronics Unit
The Electronics Unit provides intelligibility enhancement of audio tapes and enhancements to the video and audio quality of video tapes.
### [9.4] 11.2.1.2 (06-30-1998) The Imaging Unit
The Imaging Unit provides support to the field by processing film, providing copies of negatives or photographs in varying sizes, and producing enlargements for courtroom presentations. The Imaging Unit also provides photographic support for the National Forensic Laboratory and the Trial Illustration Section.
### [9.4] 11.2.1.3 (06-30-1998) The Ink and Paper Chemistry Unit
The Ink and Paper Chemistry Unit detects and deciphers alterations, compares and dates writing inks and papers, and restores writing indented on documents.
### [9.4] 11.2.1.4 (06-30-1998) The Latent Print Unit
The Latent Print Unit processes evidence and compares latent fingerprints and palmprints found on evidence with inked fingerprint and palmprint cards of a suspect. The use of new techniques has enabled the development of previously undetectable prints. The Latent Print Unit can search unidentified latent prints through computerized fingerprint databases throughout the country. When a subject is brought in to provide handwriting exemplars and photos, special agents also should obtain fingerprints and palmprints of the subject(s) and submit them with the evidence to be examined. A full set of prints include palmprints, including the area referred to as the "writer's palm." The writer's palm is that area on the side of the palm which normally rests against the paper when writing. Fingerprints should be taken on Form FD-249, Federal Bureau of Investigation (FBI), United States Department of Justice. Palmprints should be taken on Form 9040, Palmprint Card. The Document 7190, Method for Transferring and Recording Inked Palmprints, contains instructions on how to take palmprints. Fingerprints are also taken by a method called live-scan or direct electronic fingerprinting. This is a computer-driven scanner wherein the fingers are rolled on a piece of glass and the prints are recorded digitally in a computer. The quality of prints taken in this manner are currently not quite as good as the old fashioned method of using ink; however, they are usually acceptable. If you utilize this method, be aware you must still obtain inked palmprints. At present, there is no device that will take complete palmprints. Try to avoid submitting xerographic type copies of fingerprints. Fingerprints can be obtained from a State Identification Bureau or the FBI Identification Division, if the subject has been arrested by a state or local authority. If you cannot secure known prints, the Latent Print Unit will attempt to locate a set of known prints. When using the services of the Latent Print Unit to obtain a set of prints, special agents must provide the subject's full name, date of birth, social security number, and, if known, a driver's license number. A set of fingerprints might be considered classifiable but that does not mean they are fully comparable or identifiable to latent fingerprints. The utmost care should be used to ensure that the subject(s) of investigations do not handle any original documents relating to the investigation during interviews, etc. This would negate any subsequent examination for latent prints of said individuals on those documents. If it is appropriate to preserve the evidence for examination, the evidence should be placed in document protectors before it is shown to the subject(s) or witnesses of investigations.
### [9.4] 11.2.1.5 (06-30-1998) The Question Document Unit
The Questioned Document Unit conducts examinations and comparisons of handwriting, handprinting, and numerals. Document examiners also examine and compare mechanical impressions, from typewriters, impact printers, rubber stamps, and checkwriters. Exemplars should be obtained whenever special agents become aware that the authenticity of origin of a document may be questioned. Whenever possible, special agents should obtain original known exemplars before submitting their request.
### [9.4] 11.2.1.5.1 (06-30-1998) Types of Exemplars
There are two types of exemplars, requested and collected. Ideally both types should be submitted whenever possible.
### [9.4] 11.2.1.5.1.1 (06-30-1998) Requested Exemplars
Requested exemplars contain repetitions of all of the letters and letter combinations that are present in the text of the questioned documents. Requested exemplars are gathered during the course of an investigation as a result of a request, summons, or subpoena of the suspected writer. A summons or a subpoena may be issued to a subject or witness for the purpose of providing handwriting exemplars. Compulsion of handwriting exemplars is neither a search or seizure subject to Fourth Amendment protections, nor testimonial evidence protected by the Fifth Amendment privilege against self-incrimination. Serving a summons on a taxpayer or witness for the purpose of taking exemplars is within the authority of IRC 7602 ( U.S. v. Euge ). This action does not violate their Fifth Amendment Constitutional rights or policies enunciated by Congress because handwriting exemplars are deemed identifying physical characteristics.
### [9.4] 11.2.1.5.1.2 (06-30-1998) Collected Exemplars
Collected exemplars consist of normal course-of-business records such as personal papers, canceled checks, rent applications or receipts, school documents, etc. Collected exemplars are naturally written (no disguise) and they are an excellent source of known writing when comparing signatures.
### [9.4] 11.2.1.5.2 (06-30-1998) Handwriting, Handprinting, and Numeral Exemplars for Comparison to the Questioned Documents Unit
Whenever possible, special agents should try to collect exemplars which specifically relate to the documents in question. The exemplars should: Be original exemplars known to belong to the person suspected of writing the questioned document. Contain repetitions of all of the letters and letter combinations that are present in the text of the questioned documents. Contain at least ten samples of the questioned text. (Repetition will make it hard for an individual to alter or disguise his/her natural writing characteristics.) Be made with a similar writing instrument, on similar paper, and should include, as nearly as possible, the full text of the questioned document. In addition to getting exemplars containing repetitions of the questioned text, special agents should use Form 6540, Handwriting or Handprinting Exemplars. Form 6540 is designed to obtain a general sample of an individual's writing.
### [9.4] 11.2.1.5.3 (06-30-1998) Typewriter Exemplars
In some instances, it is necessary to take exemplars from a typewriter. These exemplars should be submitted along with the questioned typewritten documents as follows: Typewriter exemplars should identify the make, model, and the serial number of the machine. Typewriter exemplars should, at a minimum, have two strike-ups of the entire keyboard (with and without using the shift key.) Typewriter exemplars should contain the same text material as is present on the questioned documents. A new ribbon must be placed on the machine before exemplars are taken. If the machine is equipped with a readable carbon ribbon, the ribbon should be removed, protected, and submitted to the Questioned Document Unit. The Questioned Document Unit has the capability of transcribing the text found on readable carbon ribbons.
### [9.4] 11.2.1.5.4 (06-30-1998) Printer Exemplars
Impact printers should be treated the same as typewriters (see text 11.2.1.5.3. of this chapter). However, the Questioned Document Unit should be contacted before a case is submitted for examination when laser or ink jet printers are involved.
### [9.4] 11.2.1.6 ((06-30- 98)) The Polygraph Unit
The Polygraph Unit conducts examinations to test credibility issues which may arise before, during, or after the completion of an investigation. The Polygraph unit also evaluates examinations conducted by operators outside the Internal Revenue Service.
### [9.4] 11.2.1.6.1 (06-30-1998) Suitability of the Polygraph
A polygraph examination may be used to determine the reliability of information provided by informants, subjects, witnesses, and cooperation defendants. A polygraph examination can also be conducted pursuant to a plea agreement in order to determine if the defendant is cooperating fully with the government. A polygraph examination should be used selectively as an investigative aid. A polygraph examiner should be directly consulted whenever a polygraph is being considered. The examiner is trained to evaluate the suitability of the polygraph technique.
### [9.4] 11.2.1.6.2 (06-30-1998) Legal Admissibility of the Results of a Polygraph
The legal admissibility of the results of a test (deception indicted, no deception indicated, inconclusive, or no opinion) varies by jurisdiction. However, statements, admissions, and confessions obtained during the examination process are generally admissible in court.
### [9.4] 11.2.1.7 (06-30-1998) Services Provided by the Transcription Center
The Transcription Center provides support to the field in creating database application programs, maintaining and upgrading these programs, and providing data input. It develops customized programs to meet the unique needs of the requesting agents. The Computer Investigative Specialist (CIS) should be consulted for determining the feasibility of applications.
### [9.4] 11.2.1.8 (06-30-1998) When to Use the Transcription Center
Special agents should consider using the services of the Transcription Center when an analysis will take more than four or five days to complete, or when there may be a need for the information to be manipulated to obtain various outputs.
### [9.4] 11.2.1.9 (06-30-1998) Approval of the Services of the Transcription Center
The Group Manager of special agents requesting the services and the CIS serving that district must approve all requests for the services of the Transcription Center. The CIS will serve as liaison between the Transcription Center and special agents. All contact with the Transcription Center concerning transcription services including job status, data entry instructions, and quality issues must be coordinated through or conducted by the CIS. In all instances, the CIS must contact the Transcription Center before the records are sent. Assignments relating to criminal investigations are handled on a first-in, first-out basis. Expedites will be considered only when the Chief from the requesting district has discussed the project with the Chief, OFSS.
### [9.4] 11.2.1.10 (06-30-1998) Requirements for Submitting Records to the Transcriptions Center
Special agents should provide the original records for data entry. If the original records are not available, special agents must provide the most readable records available for data entry. Special agents must submit records in an organized fashion, i.e. canceled checks, deposit tickets and deposited items should be associated with the respective bank statements, in order to facilitate program development and efficient data entry. Records may be returned for lack of organization. Documents submitted to the Transcription Center will not be marked on without the concurrence of the requesting agent. Special agents should mail the records to the Transcription Center by express mail. However, in sensitive cases, it may be necessary for special agents to hand-carry the records to the Transcription Center. In some situations, special agents may be requested to travel to the Transcription Center to assist in the data entry or programming aspects of the application.
### [9.4] 11.2.1.11 (06-30-1998) Returning Records to the Districts
Upon completion of the request, the product along with the records will be express mailed to the district office. The names of all persons who had access to the records will also be provided to the district office.
### [9.4] 11.2.1.12 (06-30-1998) Services Provided by the Trial Illustration Section
The Trial Illustration Section provides visual aids for criminal tax trials. The visual exhibits are available in varying formats such as large scale charts (40 x 60 inches), full color overhead transparencies, and handouts. In addition to tax computations and supporting schedules, the trial illustrators can prepare and design flow diagrams, time-lines, link analyses, maps, bar graphs, and pie graphs. They often use methods such as overlays and velcro to progressively display information as evidence is introduced during a trial. Element charts are also very helpful in depicting the violations of Titles 18, 26, and 31. The Trial Illustration Section can also provide figures for the cost of prosecution, i.e., staff hours, supply costs, mailing costs, and per diem for travel. Special agents must submit Form 10229, Office of Forensic Science and Support--Request for Services, requesting the services of Trial Illustration at least 30 days in advance of the scheduled trial date.
### [9.4] 11.2.1.13 (06-30-1998) How to Request the Services of OFSS
To request the services of OFSS, special agents must prepare Form 10229. Special agents can mail Form 10229 directly to the office that performs the requested services. The mailing addresses and telephone numbers are: Chief, Office of Forensic Science and Support, Internal Revenue Service, Criminal Investigation, 29 N. Wacker Dr., 3rd.Floor, Chicago, IL 60606 Office: (312) 886-7009 Fax: (312) 353-1560 Evidence Control Unit: (312) 886-5713 Electronics Unit: (312) 886-0736 Imaging Unit: (312) 886-7674 Ink and Paper Chemistry Unit: (312) 886-7672 Latent Print Unit: (312) 886-7007 Questioned Document Unit: (312) 886-5067 Polygraph Unit: (312) 886-7670 Chief, Transcription Center, Internal Revenue Service, Criminal Investigation, 7940 Kentucky Dr., Stop 834 Florence, KY 41042 Office: (606) 292-5022 Fax: (606) 292-5016 Chief, Trial Illustration Section, Internal Revenue Service, Criminal Investigation, 7940 Kentucky Dr., Stop 851, Florence, KY 41042 Office: (606) 292-3510 Fax: (606) 292-3130 Special agents must complete all sections of Form 10229 relating to their specific type of request and describe each piece of evidence in detail. All evidence submitted for examination should be original evidence. Case agents should maintain copies of the original evidence submitted to the laboratory. Special agents should submit the request as soon as it is realized that the investigation can benefit from the services offered by the OFSS. All requests must be approved by the Group Manager of special agents requesting the services.
### [9.4] 11.2.1.14 (06-30-1998) Oral Request
If expeditious handling is required, an oral request can be made by the Chief of the requesting district to the Chief, OFSS. A written request signed by the Chief of the requesting district must follow within 5 business days.
### [9.4] 11.2.1.15 (06-30-1998) Use of Non-IRS Laboratory
In situations where the use of a non-Service laboratory is being considered, the Chief of the requesting district must contact the Chief, OFSS. The Chief, OFSS, will assess the necessity of using an outside facility and make recommendations to the Chief of the requesting district.
### [9.4] 11.2.1.16 (06-30-1998) Role of the Examiners
Examiners prepare reports based on their examinations and conclusions. They are available to testify in court or other judicial proceedings regarding their conclusions. A more detailed discussion on the role of examiners is available in the Forensic Science Handbook located in each district office and on the Automated Criminal Investigation (ACI) Network System under Research.
### [9.4] 11.2.1.17 (06-30-1998) Travel by the Examiners
In situations where it is necessary for individuals of OFSS to travel to a district office to perform on-site examinations and/or consultations, travel must be coordinated with the specific area in OFSS. The OFSS personnel are also available to travel to the field for Continuing Professional Education, (CPE) presentations. The cost of the services provided by the OFSS are not charged to the requesting district. They may be chargeable to the defendant if the judge orders the defendant to pay court cost.
### [9.4] 11.2.1.18 (06-30-1998) Evaluation of Services
Special agents must complete Form 6541, Office of Forensic Science and Support--Evaluation of Services, within 10 business days after they receive their evidence and report from the OFSS. The evaluation will enable the OFSS to maintain quality services and keep the OFSS current with the needs of the field. Special agents must mail the completed form to the Chief, OFSS.
### [9.4] 11.3 (06-30-1998) COMPUTER INVESTIGATIVE SPECIALIST
The Computer Investigative Specialist (CIS) is an experienced special agent who has learned and applied financial investigation skills, accounting principles, and legal training in addition to computer expertise.
### [9.4] 11.3.1 (06-30-1998) Mission
The mission of the CIS is to serve Criminal Investigation (CI) as an investigator who contributes computer expertise to criminal investigations. The CIS has successfully completed a comprehensive training program which certifies him/her to: Automate the investigations of fellow agents. Acquire and analyze evidence stored on and used by computers. The CIS program is an activity integral to operations, not automation. It is monitored and coordinated from the Office of Review and Program Evaluation. The Program Manager is the Director of Review and Program Evaluation Division.
### [9.4] 11.3.2 (06-30-1998) Programming
Programming is a tool of the CIS, it is not the principal duty. Investigative computer support can take many forms and the CIS is trained to offer a variety of techniques and approaches in giving computer assistance.
### [9.4] 11.3.3 (06-30-1998) Division-Wide Resource
The CIS is a division-wide resource; he/she is a member of the Chief's staff and is available to support any investigation. The CIS is not assigned as the primary investigator to any investigation.
### [9.4] 11.3.4 (06-30-1998) Early Involvement
Special agents should consult with the CIS early in an investigation to determine the extent to which the CIS involvement is necessary. By participating early in the investigative planning, the CIS may conduct analyses that show the futility of continuing the investigation or may determine that automation is inappropriate or should be used on a limited basis. The CIS will provide ongoing feedback in the planning sessions and the operational reviews as to keep the special agent and the Group Manager advised of automation opportunities that may substantially assist the speed or outcome of an investigation.
### [9.4] 11.3.5 (06-30-1998) Services Provided by the CIS
The CIS can provide the following services: Give direction to special agents as the primary resource on computers during the execution of search warrants and any authorized seizure of such equipment. Secure evidence from the subject's computers. Participate in the interrogation of subjects and the interviews of witnesses when computers or electronic data are issues. Prepare customized financial reports, listings, and analyses that are appropriate for the special agents' investigations. Advise/consult with fellow special agents and their Group Managers throughout the progress of an investigation about the potential for effectively using a computer. Direct special agents' hardware and software problems to the computer operations assistant. Convert data between various file formats including lotus, xbase, wordperfect, excel, and others. Prepare reports useful to an investigation by using code generators, report writers, and utility programs. Repair and/or recover lost or corrupted files using software designed for that purpose. Transfer machine-sensible data obtained during investigations to documents so it may be analyzed and used as evidence. Preserve machine-sensible data and documents, and protect the chain of custody so it may be authenticated for admissibility in trials and other court proceedings. Maintain logs of all work performed
### [9.4] 11.3.6 (06-30-1998) Request for CIS Assistance
To request the services of a CIS, special agents must prepare Form 10908, Computer Investigative Specialist (Request For Assistance). The Group Manager must approve the request and forward it to the district Chief.
### [9.4] 11.4 (06-30-1998) INVESTIGATIVE ANALYST
The Investigative Analyst is an individual who is experienced in researching, collecting, analyzing, and evaluating raw intelligence to assist in the identification of noncompliance with tax laws and to support ongoing criminal investigations. The Investigative Analyst is responsible for the production and dissemination for finished intelligence reports, determining the relationships of financial and other data, other research assignments, and evaluation of available information relating to tax noncompliance.
### [9.4] 11.4.1 (06-30-1998) Mission
The mission of the Investigative Analyst is to serve as analyst who contributes analytical expertise to criminal investigations.
### [9.4] 11.4.2 (06-30-1998) Division-Wide Resource
Investigative Analysts are division-wide resources, even though they are assigned to a group, and they are available to support any investigation.
### [9.4] 11.4.3 (06-30-1998) When to Request
Special agents may request the assistance of the Investigative Analyst any time during the investigation. When special agents encounter a name, individual, or company and would like some research done, special agents should request the assistance of the Investigative Analyst at that time.
### [9.4] 11.4.4 (06-30-1998) Services Provided by the Investigative Analyst
The Investigative Analyst can provide the following services: Assist in the development of profile data and case selection techniques to enable special agents to more efficiently conduct their investigation. Collects, develops, and disseminates information relating to violations of tax, currency, and other laws enforced by CI. Participates in the preparation of strategic enforcement trend analyses and forecasts by management for policy planning and resource allocation. Correlates collected information by arranging and evaluating available data so as to identify all possible sources of information that will substantiate or refute information presently on hand. Sources of information include complex investigative reports, information available from or promulgated by other federal and local law enforcement agencies, Treasury Enforcement Communication System (TECS) and intelligence contained in data that is available from other informational data bases such as National Crime Information Center (NCIC) and Narcotics & Dangerous Drugs Information System (NADDIS) Analyzes collected information to produce a more complete picture of tax-related activities and to support criminal investigations currently underway. Assembles strategic and tactical reports concerning organized crime, money laundering organizations, tax shelters/havens, financial task forces, and other special projects. Research databases such as Integrated Data Retrieval System (IDRS), Currency Banking & Retrieval System (CBRS), TECS, NCIC, NADDIS, Western Union, Lexis Nexis. Performs other related services, as requested.
### [9.4] 11.4.5 (06-30-1998) Request for Investigative Analyst Assistance
To request the services of an Investigative Analyst, special agents must prepare Form 11207, Investigative Analyst Assistance Request. The Group Manager of the requesting agent must approve the request and forward it to the Group Manager of the Investigative Analyst.
### [9.4] 11.5 (06-30-1998) TAX FRAUD INVESTIGATION ASSISTANT
The Tax Fraud Investigation Assistant (TFIA) is an experienced individual who provides support to special agents. The TFIA regularly operates various types of communications equipment and serves as the central communications point for the district and subordinate offices.
### [9.4] 11.5.1 (06-30-1998) Mission
The mission of the TFIA is to provide support to special agents conducting investigations of alleged tax fraud and other financial crimes.
### [9.4] 11.5.2 (06-30-1998) Group Resource
There is at least 1 TFIA assigned to each group in a district. Some groups have 2 TFIAs assigned to them. The TFIA is available to support any investigation within their group.
### [9.4] 11.5.3 (06-30-1998) When to Request
Special agents may request the assistance of a TFIA anytime during an investigation. Special agents should consider requesting the services of a TFIA whenever the services provided will save time.
### [9.4] 11.5.4 (06-30-1998) Services Provided by a Tax Fraud Investigation Assistant
The TFIA can provide a variety of services. The following list is not intended to limit the TFIAs actions, it merely lists some of the services provided by a TFIA. Serves summonses and subpoenas. Participates in stationary surveillances. Assists in preparing search warrants using applicable software. Serves as a witness-corroborator of interview with principals or third parties. Plans and conducts collateral investigations of lesser complexity. Prepares final drafts of collateral requests and responses. Assembles case files and reports by mounting exhibits. Proofreads to ensure that cited documents are present and numbered consecutively with references made in factual statements and assembles and packages evidence. Researches internal and external investigative databases, public records, banks, brokerage houses, etc., and develops specialized information for special agents using word processing, spread sheets, or graphic software. Gathers data and conducts limited inquires on Primary Investigation or General Investigation assignments. Assists special agents with trial preparation by reviewing testimony of witnesses; indexing data and preparing analyses of evidence and supporting documentation to be presented during trial; locating, transporting, and coordinating appearances of witness; and helping with visual aids. Assists in forfeiture activities to include inventory control, completion of forfeiture forms, or inventory reporting. Maintains an inventory of investigative equipment and schedules maintenances and repairs on equipment and automobiles.
### [9.4] 11.5.5 (06-30-1998) Request for Tax Fraud Investigation Assistant
To request the services of a TFIA, special agents must prepare Form 11209, Request for TFIA Assistance. The Group Manager must approve the request.
### Internal Revenue Manual | ### Hndbk. 9.4 Chap. 11 Investigative Services | ### (06-30-1998)

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