When a special agent from one field office makes investigative inquiries in another, the Special Agent in Charge (SAC) of the field office where the inquiries are to be made will be advised of:

If advance notice is not consistent with the maintenance of adequate security of communications, notification should occur at the first possible opportunity.

Travel expenses in excess of $100, incurred to allow invitational travelers (e.g., state or local officers, key witnesses, etc.) to accompany special agents must be charged to the CI central billed (corporate) account. Invitational travelers should not purchase transportation from their personal funds. IRS Interim Travel Handbook, Section 4.03, Using Cash for Passenger Transportation Services, contains procedures for emergency use of cash situations. Non-bargaining unit employees accompanying special agents must use their own Government-issued travel charge card.

Provisions set forth in the Transportation Security Administration (TSA) training material: Law Enforcement Officers Flying Armed (April 2003), must be reviewed and complied within all instances when special agents fly armed. The TSA training material specifies current federal regulations that special agents must adhere to and is posted to the CI Web under CI Mandatory Briefings, Flying Armed. Regulations may continue to change and therefore are not detailed here. Criminal Investigation has enhanced the existing regulations as follows:

The Pilot-In-Command (Captain) is the In-Flight Security Coordinator (ISC) of an aircraft. The Captain is directly responsible for, and is the final authority as to the operation of the aircraft. The ISC has the authority to deny boarding of any person believed to be a hazard to the flight. Neither the ISC nor the flight crew has the authority to take possession of a Law Enforcement Officer’s (LEO’s) firearm. Special agents are not authorized by law to initiate emergency action during flight emergency or disturbance unless requested to do so by a uniformed member of the crew or unless human life is clearly and imminently at risk. Criminal Investigation special agents may also respond to request for assistance by Federal Air Marshals (FAMs) who’s identity has been verified. If FAMs are not present on the aircraft, special agents should take necessary action to prevent loss of life or serious bodily injury.

Special Agents are responsible to maintain professional demeanor aboard aircrafts and act accordingly. Additionally, special agents will:

All procedures of subsection 9.11.3.8.1, Security of Firearms and Ammunition should be adhered to regarding the security of firearms during travel status. When making temporary lodging reservations, every effort should be made to secure a room that is equipped with a safe that will provide adequate security for a firearm when it is not under the agent’s immediate control.

See IRM 9.11.2.4.6, Firearms in a Foreign Country,for procedures to carry a firearm into a foreign country.

Oleoresin Capsicum (OC) spray is not permitted on board an aircraft in the passenger compartment under any circumstances. Criminal Investigation issued OC spray may however be transported within checked baggage pursuant to 49 CFR 175.

Requests for authorization for a special agent or other CI personnel to engage in foreign travel will be obtained by submitting a memorandum to the Director, International (LM:I) through the Director, International (CI:OPS:I) from: SAC (respective field office) with the concurrence of their respective Director, Field Operations. The memorandum, Foreign Travel Request (FTR) must be signed by the Director, International (LM:I) prior to any foreign travel. This document is available on Document Manager. International, CI:OPS:I, will prepare the Form 1321, Authorization for Official Travel, for the traveling agent and will forward it to the Manager, Tax Administration Advisory Services (TAAS) Division (LM:I) for approval.

Travel to foreign areas may require a security clearance if official duties are being performed at an Embassy or Consulate. The valid levels of security clearances are Confidential, Secret, or Top Secret. If the special agent does not have a Secret or Top Secret clearance, the standard background investigation is classified as "Public Trust/High Risk" , and they should request an "Interim Top Secret " clearance from the Personnel Security Office.

One memorandum can be submitted listing all personnel planning to travel, but a separate Form 1321, Authorization for Official Travel (both available on Document Manager) must be submitted for each traveler.

All foreign travel requests must contain the following information:

If the traveler does not possess a personal or an official passport, an official passport must be applied for immediately. The request for foreign travel and official passport should be submitted 45 business days in advance of planned travel to allow the IRS Travel Office sufficient time to process the request.

If the traveler has an expired passport, either official or personal, which was issued within the last 15 years, or has a current personal passport, the request for an official passport should be submitted 30 business days in advance of planned travel with the request for foreign travel to allow the Travel Office sufficient time to process the request.

Travel request to multiple countries should be submitted as soon as possible. The Director, LM:I will need additional time in excess of the time required in above paragraphs 5–7, to secure all necessary country authorizations and clearances for travel.

Emergency requests for foreign travel will be handled as expeditiously as possible. However, it is incumbent upon field personnel to ensure that these types of requests are rare exceptions dictated by special circumstances. In these instances, no assurances can be made that the travel authorization will be obtained by the specified travel dates. As soon as it is learned that emergency request for foreign travel is necessary, the special agent should contact the CI:OPS:I desk officer for that country to start the travel authorization process.

After the Director, CI:OPS:I reviews the request for completeness, requests are forwarded to the Director, LM:I for processing of country clearance. Travel requests not submitted to the Director, CI:OPS:I within the specified time frames will be returned to the appropriate Director, Field Operations, unless it is an emergency request as noted in the preceding paragraph.

If for any reason the travel is denied, the Director, LM:I will notify the Director, CI:OPS:I who in turn will advise the SAC of the field office requesting the travel.

Special agents considering traveling overseas, should contact the respective CI Attache or CI:OPS:I desk officer prior to submitting any proposed travel request.

Special agents traveling with their computers must contact their local Computer Operations Administrator (COA) to have the proper system changes installed prior to departing for an international post of duty.

Executives and managers of CI will undertake foreign travel only when absolutely essential. Requests for foreign travel by such officials will be submitted in accordance with applicable travel regulations. In addition, detailed information concerning the nature of the travel, justification for the travel, and the mode of travel will be submitted with the request.

See IRM 9.4.2, Sources of Information, regarding travel of a Foreign National or foreign travel of an approved Confidential Informant/Cooperating Witness (CI/CW).

The traveler will promptly notify the Director, CI:OPS:I if scheduled travel is postponed or cancelled.

Generally, the guidelines that apply to all foreign travel apply to travel to Canada. However, two exceptions apply to Canada:

Travel to Canada in furtherance of a tax investigation is governed by the United States-Canada Travel Agreement.

Consent from a taxpayer, witness, or custodian of records to be interviewed is required prior to traveling to Canada when the contact is related to a tax investigation. The required consent is governed by the United States-Canada Travel Agreement.

Upon approval of the travel by the Director, LM:I, the Director, CI:OPS:I will obtain the necessary clearances, furnish the originating office with the procedure to be followed and, where appropriate, the name and location of the Canadian tax official who is to be contacted by the special agent. A Canadian agent will usually accompany the special agent when third-party contacts are made.

For all travel to Canada, other than non-case related travel under an annual blanket authorization, a travel request will be prepared in accordance with the instructions provided in IRM 9.11.2.4.1, Requests for Authorization.

All air travel occurring between the United Sates and a foreign country or between foreign countries must be by " certificated" air carriers whenever service by these carriers is available.

Certificated air carriers are carriers holding certificates under the Federal Aviation Act of 1958, excluding foreign air carriers operating under these permits. For more information, see the Interim Travel Handbook.

Each officer or employee of the IRS traveling under official orders to foreign countries must have in his/her possession a valid United States Official passport.

An application for an official passport should be made as soon as foreign travel is anticipated. If you have a current personal passport or a personal or official passport that expired within the past 15 years, your request should be made no later than 30 business days from your expected date of travel. If you never had a passport, or it expired more than 15 years ago, your request should be made no later than 45 business days from your expected date of travel. (See section 9.11.2.4.1 (5) & (6)).

A regular tourist passport is not appropriate for official travel.

The Director, CI:OPS:I, has been delegated responsibility to request official passports. Procedures for obtaining official passports are contained on the CI:OPS:I Web site together with the applicable forms. If you have any questions about the procedures consult with International, CI:OPS:I.

Official passports issued to CI employees should be returned within 10 days of travel completion to: Director, CI:OPS:I, 1111 Constitution Ave., NW, Room 2543, Washington, DC, 20224. All official passports are housed at the above location until official travel is required.

Employees are required to notify the Director, CI:OPS:I for cancellation or destruction of their official passport upon retirement or separation from the IRS.

United States residents visiting foreign countries, may be, required to have in their possession an "International Certificate of Vaccination" . This certificate and all up-to-date information regarding immunization requirements of the country to be visited can ordinarily be obtained at the nearest office of the United States Public Health Service or the Department of State. The Department of State Web site, www.state.gov, provides this information.

Required immunizations should be obtained through United States government facilities, including United States Public Health Service or Department of State, when available. If government facilities are not available, or if it is not otherwise practicable to use such facilities, the services of a private physician may be utilized and reimbursed on a travel voucher.

Also see text of the Interim Travel Handbook, Section 6.07, Immunization Requirements.

Under no circumstances will special agents carry firearms into foreign countries without the specific and written approval of the appropriate Ambassador. Requests for approval to carry firearms or electronic surveillance equipment into a foreign country need to be included in a request for foreign travel and will be coordinated through the Director, CI:OPS:I. Only in extremely rare occasions will special agents be granted approval.