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Part 9. Criminal Investigation

Chapter 3. Disclosure and Publicity

Section 2. PUBLICITY AND INTERNAL COMMUNICATIONS

9.3.2  PUBLICITY AND INTERNAL COMMUNICATIONS

9.3.2.1  (07-02-2004)
OVERVIEW

  1. Research demonstrates the IRS Criminal Investigation’s (CI) law enforcement efforts have a measurable effect on voluntary compliance; specifically that CI investigations involving tax, tax-related, and money laundering violations have a measurable influence on compliance. This section will discuss why, how, and when CI seeks publicity involving their investigative efforts. The subsections in this section are:

    • Purpose of Publicity

    • Publicity, Taxpayer Information, and Taxpayer Rights

    • Roles in Relation To Publicity

    • Information Available for Media Use

    • Information Not Available for Media Use

    • Investigative Publicity

    • Non-Investigative Publicity

    • Media Inquiries

    • Media Procedures

9.3.2.2  (07-02-2004)
PURPOSE OF PUBLICITY

  1. Criminal Investigation serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law. One of the most effective methods to encourage compliance is through publicity of the activities that CI undertakes to enforce the laws within CI's jurisdiction.

9.3.2.3  (07-02-2004)
PUBLICITY, TAXPAYER INFORMATION, AND TAXPAYER RIGHTS

  1. Criminal Investigation will at all times adhere to the statutes, regulations, and policies regarding the disclosure of tax returns and return information (26 USC §6103) and privacy (5 USC §552a) when seeking publicity.

9.3.2.4  (08-13-2003)
ROLES IN RELATION TO PUBLICITY

  1. The following subsections describe the responsibilities of CI employees in relation to publicity matters.

9.3.2.4.1  (07-02-2004)
Role of the Special Agent in Charge

  1. For all local enforcement news releases, the Special Agent in Charge (SAC) is the approving official. This approval authority may be delegated no lower then the Assistant Special Agent in Charge (ASAC).

  2. Designated IRS officials may participate in press conferences relating to enforcement actions at the invitation of the attorney for the government. Generally, the SAC will participate. The Director, Field Operations, however, may be the appropriate official in investigations of regional or national significance, or multi-functional compliance issues. Any IRS participation will be coordinated with the CI Public Information Officer (PIO) as early as possible.

9.3.2.4.2  (07-02-2004)
Role of the Supervisory Special Agent and Special Agent

  1. In general, the special agent or Supervisory Special Agent (SSA) whose investigation is the subject of a court action is responsible for notifying the PIO, in advance, of all scheduled legal actions.

  2. Coordination among the special agent or SSA, the attorney for the government, and the PIO should begin at the earliest possible date. This allows all parties to agree to a plan of action to maximize deterrent publicity.

  3. The special agent or SSA will notify the PIO of pending enforcement actions.

  4. The special agent or SSA will notify the PIO of non-investigative publicity activities. These include the following activities:

    1. public speaking engagements

    2. compliance projects

    3. written articles

    4. public service or outreach projects

    5. award presentations

9.3.2.4.3  (07-02-2004)
Role of the Public Information Officer

  1. A designated special agent will serve as a PIO in each field office. He/she will develop local strategy with the Communication and Liaison Media Relations Specialist (MRS). The duties of the PIO include:

    1. serving as a spokesperson for local CI issues; the SAC is the primary CI spokesperson

    2. briefing the SAC and MRS on upcoming media opportunities

    3. serving as a key member of the SAC's staff (attend staff meetings)

    4. researching, writing, editing, and distributing news releases to the media in the geographic area covered by the field office

    5. preparing the SAC for interviews

    6. preparing talking points or briefing papers for the SAC

    7. arranging and attending media interviews with the SAC

    8. responding to media inquiries concerning criminal tax matters and related financial crimes

    9. coordinating and attending enforcement related press conferences

    10. attending pre-operational meetings for activities such as executing search, seizure, or arrest warrants, and ensure the MRS awareness of roles, plans, and activities as necessary

    11. building working relationships with journalists and specialized media to establish resources to effectively publicize criminal tax matters and related financial crimes

    12. building effective working relationships with Federal, state, and local law enforcement public information officers

    13. serving as a subject matter expert on publicity issues for the special agents and management

    14. serving as the expert on criminal matters and related financial crimes for the local MRS

    15. promptly forwarding local media coverage of CI educational and enforcement activities to CI Communications and Education for immediate use and for compilation for future reference

    16. testing and implementing the CI National Communications Strategy in selected markets in the geographic area covered by the field office

    17. identifying and sharing best practices with the local MRS and CI Communications and Education

    18. reviewing, and if appropriate, inputting monthly Criminal Investigation Management Information System (CIMIS) data to verify accuracy of publicity codes

    19. acting as the coordinator of the local CI speaker bureau, CI Digest, and CI Bulletin

    20. coordinating and tracking local outreach activities

  2. The PIO will use the PIOneer, PIO database, to:

    1. post upcoming legal actions on field investigations

    2. post outreach events

    3. file documents associated with investigations such as news releases, media coverage, and public record documents, as appropriate.

9.3.2.4.4  (07-02-2004)
Role of the Criminal Investigation Communications and Education

  1. CI Communications and Education is located in Headquarters (HQ) and has primary responsibility for accomplishing the following activities:

    1. developing and managing a market-driven educational strategy to foster voluntary compliance

    2. promoting the CI message nationwide

    3. coordinating CI publicity activities through the PIO

    4. developing a public relations and public outreach program through a speaker's bureau to deliver the IRS compliance strategy

    5. developing talking points, speeches, and news articles on CI activities for dissemination to both internal and external audiences

    6. assisting with the development of Congressional testimony

    7. serving as a conduit between IRS Communication and Liaison for external media contacts and CI executives for interviews and articles on CI matters

    8. communicating publicity on CI investigations to executives, CI employees, and other internal and external stakeholders

    9. producing documents and publications regarding CI investigations, program areas, strategies, and related matters, (i.e., the weekly CI Bulletin; the weekly Treasury Report; the monthly news clippings report; the quarterly CI Digest; and ad hoc products such as the CI Media Kit (Pub. 1918), and the Irey/Wilson Video: An Orientation to CI)

    10. managing disclosure issues relating to publicity and Freedom of Information Act Requests (FOIA) relating to CI

    11. maintaining biographical information on the CI leadership cadre

    12. managing media training for all CI executives, liaisons, and PIOs including Continuing Professional Education (CPE) for PIOs

    13. managing national outreach and compiling nationwide statistical data on CI outreach efforts

9.3.2.5  (07-02-2004)
JURISDICTIONAL AREAS

  1. As a general rule, field offices will service inquiries from the local media, as well as inquiries from national media on matters under jurisdiction of that field office.

  2. The IRS Communications & Liaison will service all other national media inquiries.

  3. Field offices receiving national media requests for interviews will contact CI Communications and Education before taking any action on the request.

  4. Director, CI Communications and Education will inform IRS Communications & Liaison of substantive media inquiries on local issues that are received directly by CI. The IRS office of Communications & Liaison and local offices will inform the Director, CI Communication and Education of substantive media inquiries on national issues or matters they receive directly.

9.3.2.6  (06-05-2006)
INFORMATION AVAILABLE FOR MEDIA USE

  1. These instructions regarding the release by IRS personnel of information relating to criminal and civil proceedings are based on the Attorney General's Statement of Policy concerning the release of information by personnel of the Department of Justice (DOJ) relating to criminal and civil proceedings, and published in DOJ 28 CFR 50.1.

  2. The type of information that can be released is as follows:

    1. general information concerning CI and the type of work done by the organization

    2. information that is a matter of public record (such as pleadings filed with the US Tax Court, a sworn affidavit or an indictment, which has been made public) may be supplied upon request

  3. All news releases concerning criminal actions will be submitted to the appropriate attorney for the government for approval before distribution to the news media. News releases may be attributable to either the attorney for the government, or to both the IRS and the attorney for the government. Jointly attributable news releases may be issued on approved IRS letterhead after clearance through the Disclosure Officer and the attorney for the government, and may be distributed by IRS officials. News releases, which are attributable only to the attorney for the government, may be distributed by IRS officials.

  4. Any disclosure of return information under this provision is made pursuant to the "public record exception" recognized by most circuit courts.

  5. Because of the statutory prohibition on the disclosure of tax returns and return information, it is imperative that material contained in news releases be limited to information that is taken directly from the public record. Media requests for information that go beyond public record information, or general IRS program issues, will be referred to the attorney for the government.

  6. With respect to those special situations referred to in 28 CFR 50.2(b)(9) of the Attorney General's Statement of Policy, (see Exhibit 9.3.2-1) the SAC is designated for approving release of information beyond the Attorney General's guidelines, after clearance with the attorney for the government. This exception is to permit the release of information that would not be prejudicial under the particular circumstances.

  7. All information intended for release to the public is subject to the provisions of IRM 11.3, Disclosure of Official Information, with respect to the disclosure of official information from IRS files or records.

    Note:

    Just because an item is considered information suitable for release in the Attorney General's Policy statement does not mean that it can be disclosed pursuant to 26 USC §6103. See IRM 11.3, Disclosure of Official Information, and IRM 9.3.1, Disclosure. Public Record Information is defined in the Ninth Circuit as follows: "If a taxpayer's return information is lawfully disclosed in a judicial proceeding, the information is no longer confidential and may be disclosed again. Once tax return information is made part of the public domain, the taxpayer may no longer claim a right of privacy in that information."

9.3.2.7  (07-02-2004)
INFORMATION NOT AVAILABLE FOR MEDIA USE

  1. In many instances, information cannot be disclosed because of prohibitions contained in 26 USC §6103 and other statutes such as the Privacy Act. The special agent, PIO, SSA, ASAC, and SAC should be familiar with 26 USC §6103 and the penalties for unauthorized disclosure in 26 USC §7213 and 26 USC §7431.

  2. IRS personnel will not make public statements, news releases, or other public disclosures concerning the defendant, the evidence, or any other aspect of a criminal investigation from the time a person is the subject of a criminal investigation until any proceeding resulting from such an investigation has been entered into public record. Under no circumstances will IRS officials release to the public the following type of information:

    1. observations about a defendant's character

    2. information concerning a defendant's prior criminal record

    3. statements, admissions, confessions, or alibis attributable to the defendant or the refusal or failure of the accused to make a statement

    4. references to investigative procedures, such as fingerprints, polygraph examinations, ballistic tests, or laboratory tests, or to the refusal by the defendant to submit to such tests or examinations

    5. statements concerning the identity, credibility, or testimony of prospective witnesses

    6. statements concerning the evidence or argument developed during the course of an investigation, whether or not it is anticipated that such evidence or argument will be used at trial

    7. any opinion as to the accused's guilt or the possibility of a plea of guilty to the offense charged, or the possibility of a plea to a lesser offense

    8. any statement or information expected to influence the outcome of a pending or future trial

    9. any information that would be highly prejudicial and where release would serve no law enforcement function

  3. IRS personnel will take no action to encourage or assist news media in photographing or televising a defendant or accused person being transported or held in Federal custody, nor should photographs of a defendant be made available to news media. These restrictions are not intended to prohibit the release of information concerning a defendant who is a fugitive from justice.

  4. Generally, extensive pretrial publicity does not, itself, render a trial unfair and violate a defendant's right to due process. See Dobbert v. Florida, 432 US 282 (1977); Irvin v. Dowd, 366 US 717 (1961).

  5. When civil actions result from a criminal investigation, CI personnel should not make or participate in making an extra-judicial statement.

  6. The mere fact that disclosure of certain information may be embarrassing to the IRS is not a sufficient basis for withholding it.

9.3.2.8  (06-05-2006)
INVESTIGATIVE PUBLICITY

  1. While CI conducts criminal tax investigations, DOJ is responsible for prosecutions and should take the lead in publicizing such actions. Because of tax administration benefits that stem from deterrent publicity, however, IRS will assist with the preparation and distribution of news releases to be issued in the name of the attorney for the government.

  2. If the attorney for the government chooses not to issue a news release, the SAC may issue a release after obtaining the concurrence of the attorney for the government.

  3. While there are many pre-trial, trial, and post-trial activities of CI that are of interest to the media, any disclosure of return information under this provision is made pursuant to the "public record exception" .

    Note:

    Media representatives are prohibited from accompanying CI personnel carrying out an investigative, enforcement, or similar assignment.

9.3.2.8.1  (07-02-2004)
Pre-Trial Actions

  1. News releases related to pretrial actions, such as indictments and the filing of criminal information, may be prepared upon approval of the attorney for the government. Releases will be cleared as stated in IRM 9.3.2.10, Media Inquiries. After appropriate clearances, the release may be issued on approved IRS letterhead.

  2. Media requests for information about a pretrial action that goes beyond the contents of a release will be referred to the attorney for the government. In this regard, if the release is issued on IRS letterhead, it will carry the statement: "For further information, please contact the attorney for the government."

  3. Pre-trial activities that may warrant publicity, but require pre-approval from the attorney for the government include the following:

    1. execution of search, seizure, and arrest warrants

    2. motions, hearings, and injunctions

    3. indictments and informations

    4. pleas and arraignments

9.3.2.8.1.1  (06-05-2006)
Search, Seizure and Arrest Warrants

  1. At the conclusion of the execution of a search, seizure, or arrest warrant, IRS may release to the news media information contained in the warrant and affidavit, provided such information has been filed with the clerk of the US District Court. At that time, the warrant and affidavit have become matters of public record in the judicial proceeding relating to the warrant, unless there are specific limitations imposed by law or court order. The release of such information may be made, after obtaining approval from the attorney for the government.

  2. Any disclosure of return information under this provision is made pursuant to the "public record exception".

  3. The information that is released will include only incontrovertible factual matters and should not include subjective observations. Where such information would be highly prejudicial and where release would serve no law enforcement purpose, it will not be made public. Needs information concerning a defendant's prior criminal record will not be made public by IRS officials.

  4. Media requests for information about a warrant that go beyond the contents of a public warrant or public affidavit will be referred to the attorney for the government.

9.3.2.8.1.2  (07-02-2004)
Motions and Hearings

  1. The IRS may provide advance media notice.

  2. A news release may be issued with the approval of the attorney for the government.

9.3.2.8.1.3  (07-02-2004)
Indictments and Information

  1. News releases related to pre-trial actions such as indictments and filing of criminal informations will be released only upon the approval of the attorney for the government on a case-by-case basis. These news releases must be prepared by the field office in accordance with local procedures and submitted to the attorney for the government for approval before distribution to the news media. At the request of the attorney for the government, the field office will assist with the distribution of a release to the news media. News releases that are jointly attributable to the IRS and the attorney for the government may be printed on approved IRS letterhead.

9.3.2.8.1.4  (06-05-2006)
Pleas and Arraignments

  1. If a plea agreement does not contain a " no publicity" clause, the IRS may provide advance media notice, and the field office may issue a news release with the approval of the attorney for the government.

  2. If the attorney for the government does not wish to initiate a news release upon the entry of a plea of either guilty or nolo contendere, rendition of a trial decision, or upon ultimate sentencing, then the SAC is authorized to issue an appropriate news release.

  3. Any disclosure of return information under this provision is made pursuant to the "public record exception" .

9.3.2.8.2  (06-05-2006)
Trials

  1. Because a trial is a public forum, anything introduced at trial is considered public information and is no longer confidential. Therefore, information derived from the public record is not afforded confidential protection under 26 USC §6103. Typically, the attorney for the government's office will issue news releases or hold press conferences at the conclusion of a trial.

  2. If the attorney for the government does not wish to initiate a news release upon the entry of a plea of either guilty or nolo contendere, rendition of a trial decision, or upon ultimate sentencing, the SAC is authorized to issue an appropriate news release.

  3. Release by IRS of information provided at legal proceedings can be made if recorded by an IRS employee other than the investigating special agent. Verbatim notes should be taken by the IRS employee and should be filed with the background documents, and with the news release. No editorial comments should be placed in the release, even those made by the judge. The release must contain the facts of the conviction, plea, or sentence. Information from the already publicly filed indictment can be used to describe the charges.

  4. Any disclosure of return information under this provision is made pursuant to the "public record exception" .

9.3.2.8.3  (07-02-2004)
Post Prosecution Actions

  1. News releases may be issued within guidelines for post-prosecution actions. The media may also be notified if public information is available (e.g., indictments, criminal complaints, etc.).

  2. Post-prosecution activities that may warrant publicity include the following:

    1. sentencing

    2. appeals

    3. seizures, sales, and auctions

    4. asset sharing

9.3.2.8.3.1  (06-05-2006)
Sentencing

  1. A good opportunity to seek publicity to further CI's mission to promote voluntary compliance exists at the time of sentencing.

  2. The IRS may notify the media in advance of the date, time, and place of sentencing.

  3. A news release may be issued by the SAC and with the approval of the attorney for the government.

  4. If the attorney for the government does not wish to initiate a news release upon the entry of a plea of either guilty or nolo contendere, rendition of a trial decision, or upon ultimate sentencing, then the SAC is authorized to issue an appropriate news release.

  5. Any disclosure of return information under this provision is made pursuant to the "public record exception" .

9.3.2.8.3.2  (07-02-2004)
Appeals

  1. The IRS may provide advance media notice.

  2. A field office may issue a news release with the approval of the attorney for the government.

9.3.2.8.3.3  (06-05-2006)
Seizures, Sales and Auctions

  1. For unique or exceptional (newsworthy) situations, the IRS may contact the media and provide information pursuant to the guidelines listed for search warrants (see Exhibit 9.3.2-2).

  2. The specific notification procedures required for asset seizures and forfeitures are not publicity situations as referred to in this section. These procedures can be found in IRM Chapters 9.7, Asset Forfeiture and Seizure.

9.3.2.8.3.4  (07-02-2004)
Asset Sharing

  1. Photos, public record investigation summaries, news releases, and press conferences can be used to publicize asset-sharing events. Because the investigations have been adjudicated, asset-sharing investigations have substantial amounts of public information.

  2. One occasion where the IRS can reap positive publicity occurs when a check is presented to an assisting state or local law enforcement agency involved in a seizure investigation. The PIO can arrange for the Director, Field Operations and SAC to participate in the presentation.

9.3.2.9  (07-02-2004)
NON-INVESTIGATIVE PUBLICITY

  1. Criminal Investigation has many opportunities to promote its mission, beyond investigation-related activities. Outreach to key audiences provides many of those opportunities. Outreach is defined as any proactive education, assistance, or marketing activity designed to provide or enhance top quality service to internal or external customers and/or to help taxpayers better understand and meet their tax responsibilities. Criminal Investigation’s customers have been defined as tax professionals, the taxpaying public, (including representatives), attorneys for the government, and the IRS operating divisions.

  2. The PIO is to be notified of all non-investigation related outreach opportunities to promote CI’s mission. The PIO must coordinate non-investigative media interviews with the local MRS. The following is a list of some non-investigation related opportunities:

    1. public speaking engagements

    2. compliance projects

    3. written articles

    4. public service or outreach projects

    5. award presentations

9.3.2.9.1  (07-02-2004)
Public Speaking Engagements

  1. Frequently IRS or CI is asked to speak to civic organizations, professional associations, law enforcement organizations, schools, or banks. Criminal Investigation talking points and speeches are available for these events by contacting the PIO who will coordinate the appearances with CI Communications and Education.

9.3.2.9.2  (07-02-2004)
Compliance Projects

  1. Consideration should be given to coordinated news releases through IRS Communications and Liaison at the onset of major compliance projects. Such projects frequently are worked in conjunction with the other operating divisions covering major industries or occupations involved in widespread noncompliance. These activities may result in a significant number of audits resulting in high dollar assessments, and ultimately many successful criminal prosecutions. A proactive approach would involve a general news release at the time the civil audits begin, followed by releases regarding the number of audits and assessments made, and still later with the traditional criminal action news releases. A comprehensive approach could result in greater overall compliance.

9.3.2.9.3  (07-02-2004)
Professional Articles

  1. Frequently, newspapers, periodicals, and newsletters ask for contributing articles on CI or agent profiles. Responses to these requests provide positive publicity and should be coordinated through the CI Communications and Education.

9.3.2.9.4  (07-02-2004)
Outreach and Public Service

  1. Participation in outreach programs and public service programs also provide a platform for positive news coverage.

9.3.2.9.5  (07-02-2004)
Award Presentations

  1. Awards, both internal and external, received by CI personnel, as well as awards presented by CI personnel to persons in the community who have aided the mission of the IRS, provide a positive image of the IRS.

9.3.2.9.6  (06-05-2006)
Information Regarding Non-Investigation Publicity

  1. The PIO is to be furnished with the following information regarding non-investigation publicity and outreach:

    1. Date the request was received

    2. Date and time of the event

    3. Requesting information

    4. Location

    5. Topic

    6. Type of activity

    7. Point of Contact – name, phone number, fax number, email address

    8. Length of presentation

    9. Type and size of the audience

    10. Audience feedback

9.3.2.10  (07-02-2004)
MEDIA INQUIRIES

  1. Media inquiries and contacts must be coordinated through the PIO.

  2. Media is the basic means of mass communications with the public, therefore effective procedures are necessary to ensure the handling of inquiries promptly and in a spirit of genuine helpfulness. Such cooperation is dictated by the valuable contribution made by the media in disseminating the requirements of tax law compliance and the policies and programs of the IRS.

  3. Timeliness is essential in news dissemination and should be given major emphasis in meeting the requirements of the media. It is particularly important in adversary situations. If it is appropriate to comment, the IRS's side of the story should be made available as quickly as possible, preferably in time for the edition in which the first reporting of the story appears.

  4. Extreme care should be used in responding to inquiries of a general nature when it can reasonably be deduced that the answers are going to be applied to a specific situation.

  5. When media inquiries are made, a statement of "no comment" should be avoided. If the media inquiry is made at a stage in the investigation when little or no public information is available, the PIO should explain the law that prohibits IRS from either confirming or denying the existence of an investigation. Unauthorized disclosure of tax returns or return information imposes severe criminal and civil penalties on the party responding to such questions (see IRM 9.3.1, Disclosure).

  6. Media requests for information that go beyond the contents of a news release or public information should be referred to the attorney for the government's office.

9.3.2.11  (08-13-2003)
MEDIA PROCEDURES

  1. The IRS and CI in particular, have specific procedures that must be followed to release, track, and record newsworthy information. The subsequent subsections address these procedures.

  2. For additional information on public record issues see IRM 11.3.11, Other Information Available to the Public.

9.3.2.11.1  (08-13-2003)
Releasing News

  1. Before news is released or an interview takes place, prepare the information to be released and obtain the appropriate approvals.

9.3.2.11.1.1  (07-02-2004)
The Printed News Release

  1. A printed news release consists of information prepared by the attorney for the government or CI for publication by the news media. It should meet the following criteria:

    1. be well structured

    2. furnish all available public record facts

    3. provide date of issue

    4. provide a contact point for further information

9.3.2.11.1.1.1  (07-02-2004)
Notification Process for the News Release

  1. Coordination among the special agent or SSA, the attorney for the government, and the PIO, should begin at the earliest possible date. This allows all parties to agree to a plan of action to maximize deterrent publicity.

  2. As soon as the special agent is notified by the attorney for the government of the date of any anticipated legal actions, he/she should notify the PIO.

  3. The PIO will place the anticipated action on the Legal Action Calendar in PIOneer.

  4. The SSA is responsible for ensuring that anticipated legal actions are communicated to the PIO using the process adopted by the field office (e.g., email notification, Outlook calendar, etc.) any additions or deletions of anticipated legal actions are brought to the attention of the PIO for correction.

9.3.2.11.1.1.2  (06-05-2006)
The CI News Release

  1. Since only public record information can be included in a news release issued by the IRS, it is imperative that as much information on the defendant and the offense be included in legal action documents (indictment, plea, etc.)

  2. Use of state and local public record sources are permissible in news releases as long as source and attribution is given to that record.

    Note:

    The public record must be accessible to the general public. If the record is only accessible to law enforcement personnel, you may not use it as a public record.

  3. The special agent and SSA should ensure that the attorney for the government includes the following information in each legal action document:

    1. defendant's name

    2. age

    3. residence

    4. employment

    5. marital status

    6. substance or text of charge

    7. scope of the investigation

    8. scheme utilized in committing the offense

  4. The PIO is responsible for the preparation of all CI generated news releases. Accordingly, the special agent and SSA should work closely with the PIO to:

    1. Provide copies of warrants, affidavits, indictments, and other publicly filed investigation-related documents to assist in drafting news releases.

    2. Get factual basis for the legal action (e.g., plea) read into court record or have an IRS employee (not the investigation special agent) take verbatim notes of the court findings.

    3. If appropriate, the special agent or SSA can prepare a draft press release for use by the attorney for the government or the PIO will ensure that the contents of the release conform to the disclosure and privacy statutes and guidelines.

  5. A CI news release may be issued after all the following steps have been completed:

    1. field office clearance procedures as established by the SAC in coordination with CI Communications and Education

    2. approval by the attorney for the government

  6. All IRS generated news releases relating to CI investigations will be approved by the SAC prior to issuance. This authority may be delegated no lower then the ASAC. Copies of all news releases will be provided to the investigating special agent and forwarded electronically to CI Communications and Education. News releases must be cleared within the field office in accordance with procedures established by the SAC in coordination with CI Communications and Education.

  7. All news releases concerning criminal actions will be submitted to the attorney for the government for approval before distribution to the news media. News releases related to pre-trial actions will be released only upon the approval of the attorney for the government on a case-by-case basis. News releases may be attributable either to the attorney for the government, or to both the IRS and the attorney for the government.
    Jointly attributable news releases may be issued on approved IRS letterhead after the PIO ensures that the content in the release came from the public record documents and is approved by the attorney for the government. The release may be distributed by IRS officials. News releases, which are attributable only to the attorney for the government may be distributed by the IRS.

    Note:

    The fact that the attorney for the government may generally draft and issue news releases in a particular judicial district in no way diminishes the responsibility of CI for proceeding with the process detailed above. The PIO should still be involved in the drafting of the release to ensure IRS issues are covered. The PIO can also assist in providing legal action documents to the media as appropriate. Additionally, the PIO will have targeted media markets, which may not be on the general distribution list of the attorney for the government. In larger field offices, releases issued by attorneys for the government are often left in a pressroom to be picked up by courthouse reporters. Media markets that target a specific industry, occupation, or geographical coverage may be overlooked. The PIO should notify these markets of the legal action.

  8. At the request of the attorney for the government, the field office will assist with the distribution of releases to the news media whether they are released jointly or only attributable to the attorney for the government. News releases that are jointly attributable to the IRS and the attorney for the government may be printed on approved IRS letterhead.

  9. Absent strategic or legal limitations, most legal actions on a CI investigation could be the subject of a news release. If the attorney for the government is not issuing a news release, then the responsibility rests on CI to consider the need for a news release (depending on the stage of the investigation, e.g., warrant execution, trial phase, or plea negotiations) and ensure that an appropriate release is drafted, reviewed, and distributed to the appropriate media outlets.

  10. Any disclosure of return information under this provision is made pursuant to the "public record exception" .

    1. Extreme care should be used when determining whether tax information has actually become a matter of public record. To be considered a matter of public record, the source of the information must be a document or other record that has in fact been filed with the court by, or on behalf, of the IRS in a judicial proceeding or is a matter of public record available to the general public. For information coming from a proceeding, the proceeding must be held in open court and the source of the information must be the public record of the judicial proceeding. An IRS copy of a document filed in a tax administrative judicial proceeding that does not bear a stamp evidencing its filing with the court should not be relied upon by itself as a public record.

    2. Besides verifying that the information came from public record source, or was made public by, or on behalf of, the IRS in a court proceeding, the SAC must also attribute the disclosure he/she intends to make to the public record when making disclosure. For example, the news release would specifically state that the information is attributable to the court copy of the pleading court order, opinion, transcript of the proceeding, or a news release from the attorney for the government. The words used must exactly match those used in the source. For information taken from a public record source other than the court proceeding, source and attribution must also be given. (For example, if location information is obtained from the property appraiser’s files, the news release must state that the information is attributable to the property appraiser’s records. Wording such as, "According to the XXXXXX County Appraiser’s records, Mr. TP is located in the XXX area " would be appropriate to use). By following these source and attribution rules, potential disclosure problems can be avoided or minimized.

    3. The fact that tax information has been made public by someone other than the IRS does not affect the confidentiality of the same information contained in our files. The IRS cannot confirm or deny information made public by any other party unless specifically authorized by 26 USC §6103. Be careful of media questions that seek further (nonpublic) information that could result in unauthorized disclosures.

9.3.2.11.1.2  (08-13-2003)
Personal Public Appearance

  1. Approval must be obtained from the SAC before personally appearing in public on behalf of CI or IRS.

9.3.2.11.1.2.1  (07-02-2004)
Press Conference

  1. Designated IRS officials may participate in press conferences at the invitation of the attorney for the government.

9.3.2.11.2  (06-05-2006)
Tracking Publicity and Post Publicity Procedures

  1. Tracking investigation publicity is the responsibility of all CI employees, but primarily rests with the investigating special agent and SSA. The special agent should clip all news articles and forward them to the PIO through local field office procedures. A copy of the news article should also be faxed or e-mailed to CI Communications and Education by the PIO. News stories covered by radio or TV should be documented in writing and also forwarded through the same route.

  2. Publicity may occur at various stages of an investigation, i.e., execution of warrant, indictment, trial, plea, conviction, sentencing, and/or appeal. Publicity at those junctures should be entered into CIMIS on the affected investigations. However, it is not necessary to document every media pick up. The CI publicity rate is calculated by all sentenced investigations that received publicity some time during the period the investigation was open. It is important to document in CIMIS the