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MOU with IRS 4 .Co.11� � VVII IRS == =Financial Investigative Strike Team FINANCIAL GRIMES TASK -FORGE MEMORANDUM OF UNDERSTANDING .PURPOSE This :Memorandum -of Understanding (MOU) -is executed in �o�rder memorialize the agreement and set forth the terms and conditions :between:the Internal 'Revenue Service, Criminal Investigation (IRS -C1) and.the City of .Miami 'Beach, by and through the'Miami Beach Police Department,( (hereinafter known as "the .'Department"), which have agreed to combine :investigative efforts with the following agencies /departments -in the Miami Field Office (herein after know as "the Field Office''), Internal 'Reven.ue Service, Criminal .Investigation None AUTHORITY The 'Secretary has authority to :investigate money laundering operations under 18 , U.S.C. Sections­9.81., 19.56(e)'and .1957(e). The Secretary -delegated that.authority to :the Commissioner.of ]RS where the underlying conduct is subject to' investigation under the Internal Revenue .Code, or:the'Bank Secr-.ecy.Act,. as amended, 31 U.S. -C Section .5311 5332. Treasury :Directive (T.D.) 15-42: "Delegation .of Authority.to y Commissioner to Investigate'Violations of , 8 :USC 1956 and 1957 ". The `Secretary -has also delegated to the - Commissioner-of IRS - the authority :to investigate possible .criminal Violations of X31 Code of Federal `Regulations (GFR) :Part 1.0.3. Treasury .Directive (T D.) 15 -41 (Dec. 1 1992). MISSION OF THE TASK FORGE The mission of the Task Force will-be 10 - develop and,:assist with. crim n a I investigations and -asset forfeitures of illegal ;activities within the Field ;Office. The emphasis of -the Task Force is to p.ursue`investi,gations on .individuals and organizations that will 'result in criminal :prosecutions: and . large -asset forfeitures - in :investigations arising out :of .the analysis of ,Suspicious.Activity Reports (SARs) filed :by- financial institutions - pursuant - to Title :3.1 of the United States Code. -The .Task .Force will work =in :coordination with :the .United 'States Attorney's Offices) within the -FieId Office to .determine the .types of activities that merit investigation- and are .allied to investigation and - prosecution strategy. :FOR OFFICIAL U S'.E ONLY Neithet MOU nor its contents maybe released. without authorization by IRS -Cl Headquarters. ,1 PERSONNEL 1) 'During :the period of the assignment, the representatives remain under the: supervision -of their respective departments. - However, the day -to -day 'sup ervision of employees shall ,rest with the Task =Force, Supervisory Special Agent (SSA): - 2) ' RS -CI, will assign .one SSA and one or more Special Agents as needed by .he Task : F °once: IRS -CI wi l bey responsible for the management, supervision and` coordination "of all investigative and operational activities. The United "States Attorney will' also designate a point of contact for consultation . regarding the selection of targets for investigation, and for obtaining -legal assistance in such investigations, Jncluding but not limited to:grand jury subpoenas, tax.disclosure orders, ;ex parte'.orders (other than tax), search and seizure warrants and any motions or pleadings- required by the Civil Asset Forfeiture Reform Act (CAFRA). 3) Task - Force - personnel shall - adhere to .all Department of Treasury and -IRS -CI policies and :procedures. Where Treasury - and /or IRS -Cl policies a -in -conflict with the ,policies and ; procedures of the . member's department, the Department may=request in writing °to :the7ask Force SSA that its employee follow the policies. :and procedures of the Department. `If - the .Task Force'SSA - does not' assent to the request, - the , Special Agent ' Charge (SAC) and Chief:Law -,Enforcement Officer of the respective department will resolve the mattes: Failure to :adhere to established policies and procedures may be..grounds for immediate removal of the officers'from - the Task Force: 4).- 'Personnel :assigned to Task. °Force shall .be 'designated as °full or part time in .accordance with an -agreement.with their respective departments. 1t is understood that:pessonnel assigned to the Task Force may continue � o have duties (training; administrative duties, etc.) that-are .linked to their:respective departments. �5) It is agreed.that the Task Force SSA will contact the immediate upervisor (or other .de artment desi nee of an ersonnel .assi ned whose performance or p g ) any �.p g� p , conduct is questioned. The' will be addressed. in :coo"rd ination with :the department supervisor /designee.' B) During.the. period of.- assignment, each - department representative will report to a his /her :department for. personnel, administrative matters. :Each department shall be responsible for pay, overtime, annual: leave, performance evaluations., insurance coverage and other benefits of its = employees. Upon - the establishment. of'a State and Local Overtime (SLOT) Agreement, departments will be reimbursed for overtime - and related travel, .as well as, lease expenses for "FOR OFFICIAL USE. ONLY Neither MOU nor its contents maybe released without authorization by IRS - CI. Headquarters.", vehicles for full time task force officers from the Treasury:Forfeiture- Fund; upon submission of Department of Treasury - Form 9972, Request for Reimbursement of Joint'Operation Expenses. This form, with necessary documentation,,. ..will - be , submitted monthly to the IRS-Cl - Task Force, Coordinator. 7 Task force operations shall .be .conducted .as 'oint op erations with all artici, atin p 1 p, p P 9 agencies /departments acting as partners in the endeavor. 8). `The Task - Force SSA shall be a member of -CI. The SSA shall be responsible for the day -to -day administration of the Task Force :and with the input of the participating agencies/departments, shall establish the direction .and any internal policy for1he Task Force. ADMINISTRATIVE NISTRATIVE ISSUES . . 9) All computer and related equipment assigned to the Task Force personae wi l be used - for official °purposes :only, and remains the property of.theTask Force: 1.0) -The ]RS Task -Force Coordinator will be. responsible -for the oversig . - and administration of.all equitable sharing distributions. 11 :The Task Force will ,be located 7795 :SVV 6 Street Plantati t " , on, FL :33324. IRS Cl will :provide..all necessary secretarial, clerical, automation and technical support .(regarding IRS -C1 issued equipment) for the Task 'Force. 1.2) in - no event will the - member departments charge I - RS -C1 .for administration or implementation of this memorandum of understandin 9. 13) All members of the Task - Force' agree -not to knowingly act .unila y terally on --a matter affecting the task force Without first coordinating with he :IRS -CI SSA. STATE. AND :LOCAL LAW :ENFORCEMENT ;DETAIL TO :IRS -C1. 14 :Personnel from state and :local `law enforcement departments assigned full or part-time to the Task Force shall be 'detailed, per 5 :U SC 3374(a)(2) as. IRS -C1 Task Force Officers. 15) No -action will be taken by any task officer, utilizing , their - a'uthor`ity, .under:26 USC 7608 b (1 ) 2 , without a royal of - theTRS -C1 SSA. § O O O- pp �F.OR OFFICIAL USE ONLY Neither this. MOU - nor its contents may be released without authorization by IRS =CI Headquarters. 3: t 'INVESTIGATIVE - MATTERS 16)IRS -G will provide - the :necessary funds for the investigative expenses, and for s the,purchase of evidence - and information that relates to.investigations and_ :intelligence gathering (unless'the cost - is considered a grand jury expense)... 17) The 'Task Force.. investigative .procedures will conform tb federal prosecutions. A1.1 .prosecutionsshall : be'in'itially referred to the United States Attorney's• Offices) within the'Field Office. The United States Attorney's ; • Office may then recommend referral forstate'charges. Ln event that; prosecution'.does not . with that office, or there is a conflict.as to the proper venue orjurisdiction, any dispute :shall be resolved by agreement of all parties: `having :an -.interest, in the investigation. 18) .Access to ,and use. of - task force records will be in accordance with Federal Law and Department of Treasury and IRS -C1- regulations and. policy, including but not limited to the:Freedom of Information and Privacy Acts: 19)_'The. IRS is :responsible .for:tax :administratio.n and.the investigation =of criminal violations -of :the -internal Revenue'Code,.(Title.26.,'U nited States Code). ,Internal ; Revenue' Section 61 re restricts the disclosure- of tax or tax return information except as :provided by Section 6103. Reports recommending the prosecution of persons for criminal : tax violations are subject to review by IRS `Criminal 'Tax `Counsel. 'Prosecution reports must also be referred to he Department of Justice (Tax Divisions) for their.review and approval prior to prosecution.. .. INFORMANTS :.: . 20)AII' confidential and :cooperating witnesses exclusively developed through -the Task Force will be opened as IRS -CI informants, so- urces, assets or cooperating : :witnesses, and handled :in,accordance with :IRS -CI guidelines, :policy and procedures. 21,) 1RS =CI, as.permitted 'by`Federal law, agrees to pay reasonable :and necessary- informant expenses incurred by the - Task 'Force. IRS- CI - must approve all., informant related expenses:before -they.-are incurred: w :FORFEITURE 'FOR OFFiCIALUSE -ONLY Neither this 11/i0U nor its contents maybe released without authorization by IRS -CI Headquarters. 4 22) Assets seized in connection with the Task, Force will be forfeited under Federal . and /or State laws. The Agreement between the IRS -C1 and the :Department, which have agreed Ito combine investigative efforts with the above named agencies /departments within the Field Office, for Equitable Sharing from Asset Seizure and Forfeiture, will be determined by agreement of all parties having an interest in the forfeiture. 23)AII sharing. will be within the discretionary authority of the ,Department. of Treasury, as provided by 31 U.S.C. '§ 9703 (a)(1)(G) and -(h), 18 U.S. C.. 981(e)(2), and the Secretary of the Treasury's. Guidelines for;Equitable Sharing. 24) Any release of information to the media or through a press conference concerning task force investigations will' agreed to and coordinated jointly by the participating task force agencies /departments. No release may be made by . any agency /department without the prior approval of the other task force agencies /departments. Generally, the :United States Attorney's Office will be the lead concerning press - releases pertaining to arr arrest, convictions ,or seizure developed by..the Task Force: 25) All task force related travel will require,the approval of the agency employing the ;individual. All individuals will be responsible :for securing his /her :own agency /.department approval for all travel. 26) For international :travel, the - IRS'will obtain . country- clearances "for: - all task force members.. 'For domestic travel, each agency /department member will -be responsible for appropriate notifications - within their own agency /department. 27) Upon approval of a SLOT .Agreement, reimbursement for :investigation �re'lated and'train'ing travel will be . requested from the Treasury Asset Forfeiture Fund. Each participating - agency /department will submit :required documentationto I:RS- Cl. coordinator monthly fortravel reimbursement. LIABILITY 28) Unless specifically addressed by the terms of-this MOU, the parties'agreelo be responsible for the negligent or wrongful acts or :omissions :of their-respective employees..Legal representation by the .U.S. is determined by - the - Department of Justice .(DOJ) on a case- by- case.:basis. The IRS - cannot_ guarantee-the.U.S. will provide legal representation Ito any Federal or "State law :enforcement .officer . r employee. Q) For the Limited purpose of defending claims, arising out of'TASK FORCE activity, -state officers who have =been specifically. detailed, -and who , are - acting `within the course and scope of ,their official duties and _assignments, .pursuant to this MOU, FOR OFFICIAL USE ONLY Neither this MOU nor its contents may be released without authorization by IRS-:Cl Headquarters. .5 may be. considered an "employee" of -the, U.S.. government; as defined in 28 U.S.C., Section.2671. 30) Liability for any negligent or willful. acts .of TASK FORCE members, undertaken outside the terms of his MOU will sbe the sole responsibility of`the respective empl oyee and agency /department involved: 3 1) .Liability for violations :of :Federal constitutional law rests with: the individual Federal agent or officer :pursuant to B'ivens v. Six' Unknown -- Named Agents of the Federal Bureau of Narcotics 403 U :.S. 388 (1971) or pursuant to 42 U.&C :, Section 1983 . for state officers or cross - detailed federal officers. 32) Task force officers may request representation , by the U:S Dep.artment of Justice -for:. civil suits_against�them their'individual capacities for.actions taken within the scope of employment. 28, Q. F.R., Sections 50.15, 50.16. 33) If a task - force officer is found .to ��be liable for a constitutional :tort, he /she may request indemnification from Department of Justice .to satisfy an adverse judgment rendered against employee in his /her individual capacity. 28 C.F.R., Section'50.15(c)(4)• DURATION 34)The'term of MOU shall :be for -a period of one year frornahe date signed. Upon of Task'Force, or withdrawal :by a department, all equipment and:fRS -C credentials will:be returned.ao- -IRS -Cl. 3 "5) The - provisions ,of the ;LIABILITY section will continue until all potential liabilities have OTHER PROVISIONS 36)To extent, , there "is :any :conflict between - Federal law ."and , the Taw :of.7he State of Florida, Federal :law = controls. While -state law May be used to aid ' in the interpretation of :prois'ions of , the 'MOU, which are not yspecifically,covered :by - Federal law, it cannot,be used to the :extent it'is inconsistent with any'Federal law. 37) The terms of _this Agreement are not intended to alter, amend, or rescind any current or : provision .of Federal law now '.in effect. Any. provision of this { MOU, which conflicts. with: "Federal law, :will be -null .and void. FOR OFFICIAL'USE ONLY Neither this MOU nor its contents maybe released .without authorization by IRS- CI;Headquarters. 6 38) This MOU does not confer any rights or benefits on any third party. 39)This Agreement may be amended at any time by mutual written -consent. of all Parties: .40) .Should any provision of this MOU be construed or deemed invalid or Unenforcea .by reason of the operation of any law or be reason of the interpretation placed thereon by any court, this MOU shall .be construed as not 'containing such provision, but.only as to such jurisdictions where such law or :interpretation is operative. The invalidity of such, provision-shall ,not affect the validity of any provision hereof - and all other provisions :hereof which are otherwise lawful and valid shall remain in full force or effect. 41)The undersigned agree that their agency /department will participate in the` -Financial Crimes Task Force, and agrees that their agency /department wil.l..abide, by the policies set forth herein this :.agreement. MODIFICATIONS 42)This memorandum of understanding may not odified, except�by addendum with written consent of all involved agencies /departments. 'Modifications 10 - this 'MOU shall have no force'.and effect unless such - modifications_are reduced, to. writing in an addendum and signed :by an authorized representative of each participating agency /department. FOR OFFICIAL USE 'ONLY Neither this MOU - nor its contents maybe - released without authorization by IRS -CI Headquarters. In witness "whereof, the parties hereto cause to these presents Ato be signed on the date specified. AGREED TO` AND ACKNOWLEDGED this , .day of 2011. CITY OF MIAMI BEACH, FLORIDA CARLOS E. NORIE Title: Special Agent in Charge POLICE GRIEF `Print - .Name:: :Field Office: " Date: /? /_S_ Agency/Department: Internal Revenue Service, . - Crimi . nal Investigation :Date: t :ATTEST!" 6, bw� ROBERT PARCHER CITYCLERK APPROVED yAS' 0 FORM & LANGUAGE . R-EXECUTION ATTORNEY D TE ., "FOR OFFICIAL USE ONLY Neitherthis moU nor its contents maybe. "released without authorization by IRS -CI Headquarters.