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 8 Form 4930 Section IV, Items 29 through 33
### Contents [9.9] 8.1 Overview [9.9] 8.2 Investigation Identification [9.9] 8.2.1 Item 29, Violation Under Investigation Principal/Other [9.9] 8.2.2 Item 30, Tax Periods Under Investigation Periods/Form Number [9.9] 8.2.3 Item 31, Provable Money Laundering Transactions [9.9] 8.2.4 Item 32, Money Laundering/Currency Violations [9.9] 8.2.4.1 Violation [9.9] 8.2.4.2 Form [9.9] 8.2.4.3 Scheme [9.9] 8.2.5 Item 33, Fugitive/Arrest
### [9.9] 8.1 (09-16-1998) Overview
This chapter describes the information needed to complete items 29 through 33 of Section IV, Form 4930, for input into the Criminal Investigation Management Information System (CIMIS).
### [9.9] 8.2 (09-16-1998) Investigation Identification
The following items contain the various codes and other information necessary to properly complete items 29 through 33 of Form 4930.
### [9.9] 8.2.1 (07-29-1999) Item 29, Violation Under Investigation Principal/Other
Principal Violation (P/S/SSI): This is a mandatory field for Primary Investigations, Subject Criminal Investigations, and Subject Seizure Investigations. Enter the title number and principal statute section that the individual/entity is alleged to have violated. For Subject Seizure Investigations only, enter Title 18-981, Title 18-982, Title 18-984, Title 26-7302, or Title 21-881. Do not enter these violations on Subject Criminal Investigations. If the principal violation is any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency Violations." If the Subject Seizure Investigation is the result of any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency Violations." Other Violations (P/S/SSI): Enter the title number and secondary statute section(s) the individual/entity is to have violated. The system will maintain a record of all entries in this multiple field. If the secondary violation is any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency Violations." Violation Format Examples: Enter "26-7201" representing Title 26, U.S.C., Section 7201; enter "26-72061" , representing Title 26 U.S.C., Section 7206(1); or, enter "18-1956A1AII" , representing Title 18, U.S.C., Section 1956(a)(1)(A)(ii). Do not enter parentheses. A detailed list and description of Title 26, Title 18, and Title 31 violations special agents investigate are located in IRM 9781, Handbook for Special Agents, text 221, text 222, and text 560, respectively. A Title 18 U.S.C. 371 violation should be entered according to the related violation, as follows:
Definition | Code
--- | ---
Title 18-371 associated with a Title 18 violation | 18-371M
Title 18-371 associated with a Title 26 violation | 18-371K
Title 18-371 associated with a Title 31 violation | 18-371T
Title 18-371 associated with a Title 26 and 31 violation | 18-371B
Violations that are within the investigative jurisdiction of Criminal Investigation are cited and summarized below:
Title 18 | Violations
--- | ---
Aiding, abetting, counseling, commanding, inducing, or procuring the commission of an offense relating to a violation listed in this section | 18-2
Receiving, relieving, comforting, or assisting an offender to hinder or prevent his apprehension, trial, or punishment relating to a violation listed in this section | 18-3
Misprision of felony (failure to disclose and concealment of information about commission of a felony) relating to a violation listed in this section | 18-4
Assaulting, resisting, or impeding federal officers or employees | 18-111
Influencing, impeding, or retaliating against a Federal official by threatening or injuring a family member | 18-115
Attempted bribery | 18-201
Taking from official files papers relating to claims or using papers so taken | 18-285
Conspiring to defraud the United States with respect to claims | 18-286
Filing false, fictitious or fraudulent claims upon the United States | 18-287
Conspiracy to commit an offense against or to defraud the United States relating to a violation listed in this section | 18-371
Conspiracy to impede or injure a Federal officer relating to a violation listed in this section | 18-372
Power of courts relating to a violation listed in this section | 18-401
Contempts constituting crimes relating to a violation listed in this section | 18-402
Counterfeiting, forgoing or falsifying powers of attorney, orders, receipts, or other writings to obtain money from or to defraud the United States, etc | 18-495
Impersonating an officer or employee of the United States (IRS only) | 18-912
Impersonator making search or arrest | 18-913
Making false, fictitious, or fraudulent written or oral statements or representation a matter within the jurisdiction of a department or agency of the United States relating to a violation listed in this section | 18-1001
Possessing false writings or documents to enable another to obtain money from the United States relating to a violation listed in this section | 18-1002
Flight to avoid prosecution or giving testimony | 18-1073
Killing a federal officer | 18-1114
Obstructing or assaulting a duly authorized server of a writ or process of a U.S. Court or a U.S. Magistrate relating to a violation listed in this section | 18-1501
Influencing or injuring officer or juror generally | 18-1503
Obstruction of proceedings before departments, agencies, and committees | 18-1505
Obstruction of criminal investigations relating to a violation listed in this section | 18-1510
Tampering with a witness, victim, or an informant | 18-1512
Retaliating against a witness, victim, or an informant | 18-1513
Perjury relating to a violation listed in this section | 18-1621
Procuring another to commit perjury (subornation of perjury) relating to a violation listed in this section | 18-1622
False declaration before Grand Jury or court relating to a violation listed in this section | 18-1623
Interstate or foreign travel or transportation in aid of racketeering enterprises | 18-1952
Whoever, knowing that the property involved in a financial transaction represents the proceeds of some form of unlawful activity, conducts or attempts to conduct such a financial transaction which in fact involves the proceeds of specified unlawful activity--
With the intent to promote the carrying on of specified unlawful activity | 18-1956A1AI
With the intent to engage in conduct constituting a violation of section 7201 or 7206 of the Internal Revenue Code | 18-1956A1AII
Knowing that the transaction is designed in whole or in part--
To conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of specified unlawful activity | 18-1956A1BI
To avoid a transaction reporting requirements under State or Federal law | 18-1956A1BII
Whoever transports, transmits, or transfers, or attempts to transport, transmit, or transfer a monetary instrument or funds from a place in the United States to or through a place outside the United States or to a place in the United States from or through a place outside the United States--
With the intent to promote the carrying on of a specified unlawful activity | 18-1956A2
Knowing that the monetary instrument or funds involved in the transportation represent the proceeds of some form of unlawful activity and knowing that such transportation is designed in whole or part--
To conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of a specified unlawful activity | 18-1956A2BI
To avoid a transaction reporting requirement under State or Federal law | 18-1956A2BII
To conceal or disguise the nature, the location, the source, the ownership, or the control, of proceeds of specified unlawful activity; | 18-1956A3B
To avoid a transaction reporting requirement under State or Federal law | 18-1956A3C
Conspiracy to commit violations of 18-1956 or 18-1957 (as of 10/1994 renumbered as 18-1956H) | 18-1956G
Conspiracy to commit violations of 18-1956 or 18-1957 | 18-1956H
Engaging in monetary transactions in property derived from a specified unlawful activity | 18-1957
Illegal money transmitting business | 18-1960
Prohibited activities of racketeer influenced and corrupt organizations | 18-1962
Concealing, removing, mutilating Government records and reports | 18-2071
Assaulting, resisting, or interfering with a person making an authorized search or seizure | 18-2231
Destroying or removing property to prevent its seizure | 18-2232
Destruction or removal of property to prevent seizure | 18-2233
Title 26 | Violations
--- | ---
Structuring transactions to evade reporting requirements for returns relating to cash received in trade or business | 26-6050I
Evasion of tax in any matter | 26-7201
Failure to collect or account for and pay over tax | 26-7202
Failure to file return, pay tax, keep records, or supply information | 26-7203
Furnishing false statement to employee regarding withheld tax, or failure to furnish statement | 26-7204
Supplying false withholding information to employer, or failure to supply information | 26-7205
Making and subscribing a false return, statement, or other document under the penalties of perjury | 26-72061
Aiding or advising the preparation or presentation of a false return, affidavit, claim, or other document | 26-72062
Executing a false bond, permit or other document, or aiding or advising such an execution | 26-72063
Removing, depositing, or concealing property subject to tax or levy with intent to evade | 26-72064
Concealing property, withholding, mutilating or falsifying a record, or making a false statement in connection with a compromise or closing agreement | 26-72065
Delivering or disclosing any list, return, or other document known to be false | 26-7207
Counterfeiting, mutilating, and other offenses relating to tax stamps | 26-7208
Unauthorized buying, selling, using, etc., of tax stamp and other tax collection devices | 26-7209
Failure to obey summons | 26-7210
False statement to a purchaser or lessee relating to amount of tax involved in purchase or lease | 26-7211
Forcible interference with administration of the Internal Revenue Laws | 26-7212A
Failure to comply with notice (under Section 7512) to collect withheld income and social security taxes and collected excise taxes and to deposit such taxes in a special bank account | 26-7215
Failure to obtain license for collection of foreign items (dividends and interest) | 26-7231
Failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil | 26-7232
Representation that the retailer's excise tax is excluded from the price of an article | 26-7261
Violation of occupational tax laws relating to wagering failure to pay Special Tax | 26-7262
Possession of taxable goods with intent to sell in fraud or avoid payment of taxes thereon | 26-7268
Failure to affix stamps on foreign insurance policy with intent to evade tax | 26-7270
Penalty for offenses relating to certain airline tickets and advertising | 26-7275
Title 31 | Violations
Criminal penalties relating to Title 31 and regulations (except 31-5315 and applicable regulations) | 31-5322
Cause or attempt to cause a domestic financial institution to fail to file a required report | 31-5324A1
Cause or attempt to cause a domestic financial institution to file a required report that contains a material omission or misstatement of fact | 31-5324A2
Structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions | 31-5324A3
### [9.9] 8.2.2 (09-16-1998) Item 30, Tax Periods Under Investigation Periods/Form Number
Item 30 "Tax Periods Under Investigation" Periods/Form Number (P/S): Enter for Primary Investigations and Subject Criminal Investigations, if applicable. Enter the period(s) under investigation for IRS violation only and the tax form, i.e., 1040, 1120S, 941. Tax periods use (YYMM) format, i.e., 1985 should be entered as "8512" ; quarter ending September 30, 1985, should be entered as "8509." The system will maintain a record of all entries in this multiple field.
### [9.9] 8.2.3 (09-16-1998) Item 31, Provable Money Laundering Transactions
Item 31 "Provable Money Laundering Transactions" (s): Enter only for subject criminal investigations of Title 18 USC Section 1956 and/or 1957 at the time of prosecution recommendation. Enter the total amount for transactions that are indictable or that could be cited as similar "relevant conduct" as set forth by the Federal Sentencing Guidelines. USE ONLY WHOLE AMOUNTS (i.e., 153,243.16 as "$153243" ).
### [9.9] 8.2.4 (09-16-1998) Item 32, Money Laundering/Currency Violations
Item 32 "Money Laundering/Currency Violations" (g/p/s/ssi): Enter for General Investigations, Primary Investigations, Subject Criminal Investigations, and Subject Seizure Investigations involving alleged money laundering/currency crimes. Entries are required in Violation, Form Code, and Scheme Code. The system will maintain a record of all entries in this multiple field.
### [9.9] 8.2.4.1 (09-16-1998) Violation
Violation: Enter the Money Laundering/Currency title number and statute section(s) that the subject of the investigation is alleged to have violated. For example, enter "31-5324A1" representing Title 31, U.S.C., Section 5324(a)(1); enter "26-7201" representing Title 26, U.S.C., Section 7201; enter "26-72061" , representing Title 26, U.S.C., Section 7206(1); or, enter "18-1956A1AII" , representing Title 18, U.S.C., Section 1956(a)(1)(A)(ii). Do not enter parentheses.
### [9.9] 8.2.4.2 (09-16-1998) Form
Form: Enter the two digit code from the list below that identifies the applicable form(s) involved with this investigation; if no form is involved use code 56:
Form | Code
Form 8300 Report of Cash Payment Over $10,000 Received in a Trade or Business | 50
U.S. Customs Form 4790 Currency Monetary Information Report | 51
Treasury Form 90-22.1 Report of Foreign Bank and Financial Report | 52
Form 4789 Currency Transaction Report | 53
Form 8362 Currency Transaction Report by Casinos or any other casino report | 54
Suspicious Financial Transaction Report | 55
No Form | 56
### [9.9] 8.2.4.3 (09-16-1998) Scheme
Scheme: Enter the two digit code from the list below that identifies the industry in which the violation occurred:
Scheme | Code
Aircraft | 03
Antique Dealers | 06
Art Galleries | 07
Attorneys | 13
Auctioneers & Auction Houses | 08
Autos (Cars, Trucks, RVs, Motor-homes, Motorcycles, etc.) | 01
Bail Bondsmen & Court Bail | 14
Banks, S&Ls, Credit Unions | 29
Boats | 02
Charitable Organizations | 19
Chemical Suppliers | 25
Coin, Precious Metals, & Stamps | 04
Construction and Remodeling | 11
Electronic Transferrers of Funds (Western Union, etc.) | 31
Equipment Leasing (Vending Machines, Gaming Machines, etc.) | 21
Escort Services | 25
False Payroll/Invoices | 28
Family Trusts | 16
Farming | 23
Furniture & Household Goods (Electronic Equipment, Appliances, etc.) | 12
Furriers and Clothiers | 09
Gambling | 27
Insurance | 15
Jewelers | 05
Livestock (Horses, Cattle, etc.) | 22
Medical Services (Doctors, Hospitals, Clinics, etc.) | 24
Non-Bank Financial Institutions (Money Exchange Houses, Check Cashiers, etc.) | 30
Offshore Banking & Corporations | 33
Oil, Gas, Mining & Energy Development and Exploration | 20
Real Estate Sales & Brokers and Mortgage Brokers | 10
Recording and Entertainment & Sports Syndication | 18
Securities & Commodities Dealers | 32
Travel Services | 17
Other | 34
Not Applicable | 35
### [9.9] 8.2.5 (09-16-1998) Item 33, Fugitive/Arrest
Item 33 "Fugitive/Arrest" (s): Enter for Subject Criminal Investigation only. The system will maintain a record of all entries in this multiple field. "Fugitive Date." Enter the date the subject is declared a fugitive for violations enforced by the Internal Revenue Service. Refer to CI Handbook 9.11 Chapter 2. A fugitive is defined as a person against whom some form of criminal action has been taken, i.e., an indictment has been returned or an information has been filed, or a conviction, and who has fled the jurisdiction to escape prosecution or to avoid serving a sentence. This is a temporary code to be used only while the subject is in fugitive status. (CIMIS terminal operators use code 60 for fugitive). "Arrest Date." Enter the date the subject was arrested and indicate if CI performed the arrest. (CIMIS terminal operator use code 61 for arrests).
### Internal Revenue Manual | ### Hndbk. 9.9 Chap. 8 Form 4930 Section IV, Items 29 through 33 | ### (09-16-1998)

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