Activities of religious/political organization who are recognized, current exempt organization under IRC 501(c). A public official or a political candidate (“sensitive investigation” as detailed in IRM 9.4.1, Investigation Initiation). The undercover operation will involve an investigation of possible corrupt action by: The undercover operation will have a significant impact on investigations in more than one area. The undercover operation will require indemnification agreements for losses incurred in aid of the operation. The undercover operation will result in significant civil claims against the United States either arising in tort, contract, or claims for just compensation for the “taking” of property. This spirit of cooperation is essential for the continued success of the undercover program.Īn UPM from Special Investigative Techniques will be assigned to each area office and have the following responsibilities: Because planned or ongoing undercover operations may require the services of a particular undercover agent on short notice, field office management officials must ensure that undercover agents are available when needed.įield office management officials, especially those with several trained undercover agents may be required to shift or defer completion of assignments so the undercover needs of another field office are met. When not functioning as undercover agents, special agents with undercover training assigned to field offices, are expected to work a complete range of assignments. To ensure that our operations are supported, management must demonstrate unwavering concern for the welfare of our undercover agents. The long term success of this technique is a direct function of the ability, training, and support of our undercover operatives. The successful use of undercover techniques rests on the prudent and judicious application of the technique. Therefore, judicious decision making must be practiced with regard to the use of undercover techniques. Undercover operations may be controversial and potentially dangerous undertakings requiring significant financial and personnel resources. The use of undercover operations is a lawful technique used in the detection and investigation of tax fraud, political corruption, organized crime, money laundering, narcotics trafficking, questionable return preparers, and other priority areas related to tax crimes. 9.4.8.12 Closing the Undercover Operation. 9.4.8.11 Review of Undercover Operation. 9.4.8.10.3 Supervision and Evaluation of Storefront Cover Agents. 9.4.8.10.2 Supervision and Evaluation of Security Cover Agents. 9.4.8.10.1 Training for Security Cover Agents and Storefront Cover Agents. 
9.4.8.9 Dissemination of Information Gathered by Undercover Agents.9.4.8.8 Reporting By Undercover Agents Violations of the Law.9.4.8.7 Constitutional Advice By Undercover Agents.9.4.8.6 Supervision and Evaluation of Undercover Agents.9.4.8.5 Undercover Activity in Multi-Agency Investigations.9.4.8.4.2 Approval of the Undercover Request.9.4.8.4 Requests for Undercover Operations.
9.4.8.3.2 Group II Undercover Operations.9.4.8.3.1 Group I Undercover Operations.9.4.8.3 Classification Of Undercover Operations.
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