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US Treasury: chapter400-370

US Treasury: chapter400-370

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Published by: Treasury on Jan 23, 2008
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OFFICE OF TREASURY INSPECTOR GENERALFOR TAX ADMINISTRATION
DATE: April 1, 2007CHAPTER 400 - INVESTIGATIONS(400)-370 Strategic Enforcement Division
370.1 Overview.This Section includes the following information regarding TIGTA-Office of Investigations(OI), Strategic Enforcement Division (SED):
SED-Cincinnati
Computer Investigative Support Program
System Intrusion Network Attack Response Team
Requesting SINART Assistance370.1.1Acronyms Table. 370.2 SED-Cincinnati Mission.SED-Cincinnati,
 
located in Cincinnati, Ohio, is a coordinated effort between auditors,special agents (SA) and computer programmers who provide pro-active investigativereferrals to TIGTA Field Divisions and assistance to SA’s in their investigations. SED-Cincinnati uses computer technology, forensic data analysis, and other techniques toidentify potential criminal violations. In addition to forensic database analysis, SED-Cincinnati also:Operations Manual1Chapter 400
 
OFFICE OF TREASURY INSPECTOR GENERALFOR TAX ADMINISTRATION
DATE: April 1, 2007
Provides testimony/evidentiary guidance and advice during criminal andadministrative proceedings;
Advises Assistant U.S. Attorneys (AUSA) on the evidentiary significance of database analysis results;
Maintains liaison with other law enforcement agencies and professionalforensic organizations in order to stay current on the latest technologicaladvances and methodologies in computer database analysis and reporting;
Initiates Proactive Investigative Initiatives from information developed duringsuccessful investigations or UNAX analysis; and
Maintains unassigned fictitious identities.SED-Cincinnati is assigned the primary responsibility to detect and investigatesuspected unauthorized accesses to, and/or misuse of, taxpayer data. In order to fulfillthis mission, SED-Cincinnati develops proactive programs designed to detect fraud andmisuse of Internal Revenue Service (IRS) computer data, systems, and operations.SED consolidates information contained in the field divisions’ Quarterly Computer Matching and Privacy Protection Act Worksheets to create an annual agency report for submission to the Department of Treasury Data Integrity Board.370.3 UNAX Violations.A UNAX violation is generally defined as the willful unauthorized access or inspection of taxpayer records.26 U.S.C. § 7213Aprohibits any federal or state employee from willfully inspecting anytax return or return information without authorization.18 U.S.C. § 1030(a)(2)(B)prohibits the intentional unauthorized or exceedingauthorized access to any information stored on a government-owned computer.
 
Potential UNAX violations are identified through a variety of both internal, IRS, andexternal sources. TIGTA personnel may receive reports of potential UNAX violationsfrom:
Internal automated detection systems;
IRS management;
IRS employees;
Taxpayers;
Tax practitioners; and
Other outside sources.Operations Manual2Chapter 400
 
OFFICE OF TREASURY INSPECTOR GENERALFOR TAX ADMINISTRATION
DATE: April 1, 2007
Agents and auditors may also develop UNAX allegations during the course of assignedinvestigations or audits.370.3.1 Reporting Potential UNAX Violations. UNAX allegations involving thefollowing employees, regardless of their source, must be reported as follows:
 
If...Then...A TIGTA employee.Report UNAX allegation directly to theSpecial Agent-in-Charge (SAC)-SpecialInquiries and Intelligence Division (SIID).A GS-15 or above IRS employee. Report UNAX allegation directly to theSAC-SIID.An IRS employee in theInternational (U.S. CompetentAuthority) function and is located inWashington, DC or U.S. embassiesabroad.Report UNAX allegation directly to theSAC-SIID.An IRS employee in theInternational (U.S. CompetentAuthority) function and is located inPuerto Rico or the U.S. VirginIslands.Report UNAX allegation to the SAC-Atlanta Field Division.An IRS employee in theInternational (U.S. CompetentAuthority) function and is located inGuam or the American SamoaIslands.Report UNAX allegation to the SAC-SanFrancisco Field Division.UNAX allegations involving all other IRS employees will be reported directly to the SAC-Field Division responsible for servicing the duty station of the subject of the allegation.370.3.2 Investigating Potential UNAX Violations. For UNAX allegations within the jurisdiction of SAC-SIID, the SAC-SIID makes a determination whether or not to conductthe investigation in SIID or to send the information to the appropriate SAC-Field Divisionfor investigation.For UNAX allegations within the jurisdiction of a SAC-Field Division, the SAC-FieldDivision will determine if the information warrants initiation of an investigation. If theUNAX allegation
does
warrant initiating an investigation, the Assistant Special Agent-in-Charge (ASAC) will ensure the assigned agent will, at a minimum:Operations Manual3Chapter 400

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