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[9.1] 2.2 (06-30-1998)
GENERAL AUTHORITY TO ENFORCE INTERNAL REVENUE LAWS
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Internal Revenue Code section 7608(b) provides the authority for investigating crimes arising under the Internal Revenue laws.
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Under Sections 7602 and 7622 of the Internal Revenue Code of 1954, through Treasury Order 150-10 the Commissioner and his or her designated officers and employees are authorized to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the returns, to require and take testimony relative thereto, and to administer oaths.
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The IRS also has explicit enforcement responsibilities with regard to Title 18, United States Code sections 1956 and 1957, dealing with money laundering, and Title 31 USC 5311 et seq., dealing with the Bank Secrecy Act.
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By commissions given each officer of the CI activity, the Commissioner designates such individual as having the authority to perform all duties conferred upon such officers, under all laws and regulations administered by the IRS, including the authority to investigate, and to require and receive information as to all matters relating to such laws and regulations. Delegation Order No. 158 then authorizes the Chief, CI, to investigate violations of 18 USC 1956 and 1957 where the underlying conduct is subject to investigation under Title 26 or under the Bank Secrecy Act, as amended, 31 USC 5311-5326 (other than violations of 31 USC 5316).
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In Delegation Order No. 143, the Commissioner delegated the authority to initiate criminal investigations of financial institutions that are not currently examined by federal bank supervisory agencies, except for brokers or dealers in securities, to the Director of the National Operations Division and the Chiefs, CI, and to the Chief (CI), Assistant Commissioner (International). The Commissioner also delegated the authority to initiate Title 31 criminal investigations of banks and brokers or dealers in securities to the Assistant Commissioner, CI, pursuant to Treasury Order 150-10 and Directive 15-41, a Memorandum of Understanding approved September 6, 1985, a Clarification of Memorandum approved January 29, 1986, and 26 CFR 301.7701-9(c).
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Under the District Director, the Criminal Investigation responsibilities include the investigation of all alleged criminal violations arising under the Internal Revenue laws except those set out in the Chapter on Investigative jurisdiction.
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