2017-29916 ResolutionRESOLUTION 2017-29916
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, AUTHORIZING THE CITY
MANAGER AND CHIEF OF POLICE TO EXECUTE A MEMORANDUM
OF UNDERSTANDING BETWEEN THE CITY OF MIAMI BEACH, ON
BEHALF OF THE MIAMI BEACH POLICE DEPARTMENT, AND THE
INTERNAL REVENUE SERVICE, CRIMINAL INVESTIGATION MIAMI
FIELD OFFICE, TO PARTICIPATE IN THE SOUTH FLORIDA HIDTA
FINANCIAL CRIMES STRIKE FORCE, FOR THE PURPOSE OF
DEVELOPING AND ASSISTING WITH CRIMINAL INVESTIGATIONS
AND ASSET FORFEITURES RELATED TO ILLEGAL ACTIVITIES
WITHIN THE UNITED STATES JUDICIAL DISTRICT OF SOUTHERN
FLORIDA.
WHEREAS, the Miami Field Office of the Internal Revenue Service, Criminal
Investigations Division (IRS-Cl) has established the South Florida HIDTA Financial
Crimes Strike Force for the purpose of apprehending and prosecuting individuals who
are involved in money laundering operations, narcotics offenses, violations of the Bank
Secrecy Act and other related crimes; and
WHEREAS, a detective from the Miami Beach Police Department will be
assigned to the South Florida HIDTA Financial Crimes Strike Force to work in
conjunction with Federal, State and local law enforcement personnel in identifying,
locating and apprehending individuals who commit these crimes in the City of Miami
Beach and the Southern District of Florida; and
WHEREAS, the South Florida HIDTA Financial Crimes Strike Force enhances
the effectiveness of Federal, State and local law enforcement resources through a
coordinated law enforcement initiative, which seeks the most effective investigative and
prosecutorial avenues to obtain arrests, prosecutions and large asset forfeitures
regarding individuals and organizations involved in money laundering operations,
narcotics offenses, violations of the Bank Secrecy Act and other related crimes; and
WHEREAS, it is a great benefit to the Miami Beach Police Department to
participate in this South Florida HIDTA Financial Crimes Strike Force based upon the
access to investigative resources, capabilities, and potential revenue sharing pursuant to
forfeiture proceedings; and
WHEREAS, the IRS-Cl will reimburse the City of Miami Beach and the Miami
Beach Police Department for overtime expenses, investigation related travel and training
related travel for the term of the agreement with the South Florida HIDTA Financial
Crimes Strike Force; and
WHEREAS, the Miami Beach Police Department and the IRS-Cl wish to execute
·a Memorandum of Understanding (MOU) to participate in the South Florida HIDTA
Financial Crimes Strike Force, which shall commence upon the signatures of all parties,
and will remain in effect until September 30, 2018, unless terminated earlier.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the City Manager and
Chief of Police are hereby authorized to execute a Memorandum of Understanding
between the City of Miami Beach, on behalf of the Miami Beach Police Department, and
the Internal Revenue Service, Criminal Investigation Miami Field Office, to participate in
the South Florida HIDTA Financial Crimes Strike Force, for the purpose of developing
and assisting with criminal investigations and asset forfeitures related to illegal activities
within the United States Judicial District of Southern Florida.
PASSED and ADOPTED this Jy day of July, 2017.
ATTEST BY:
South Florida HIDTA/Financial Crimes Strike Force
Fraud Task Force
MEMORANDUM OF UNDERSTANDING
PURPOSE
This Memorandum of Understanding (MOU) is executed in order to memorialize the
agreement and set forth the terms and conditions between the Internal Revenue
Service, Criminal Investigation (IRS-Cl) and the City of Miami Beach, on behalf of the
Miami Beach Police Department (hereinafter known as "the Agency or Department"),
which have agreed to combine investigative efforts relative to narcotics, money
laundering, violations of the Bank Secrecy Act, and other related statutes.
AUTHORITY
The Secretary has authority to investigate money laundering operations under 18
U.S.C. Sections 981, 1956(e) and 1957(e). The Secretary has delegated this authority
to the Commissioner of IRS where the underlying conduct is subject to investigation
under the Internal Revenue Code, or the Bank Secrecy Act, as amended, 31 U.S.C.
Section 5311-5332. Treasury Directive (T.D.) 15-42: "Delegation of Authority to
Commissioner to Investigate Violations of 18 U.S.C. 1956 and 1957", (Jan. 21, 1999);
see also T.D. 15-41(Dec.1, 1992).
MISSION OF THE TASK FORCE
The mission of the Task Force is to develop and assist with criminal investigations and
asset forfeitures relative to illegal activities with respect to narcotics within the U.S.
Judicial District of Southern Florida. The emphasis of the Task Force is·to pursue
investigations with regard to individuals and organizations that will result in criminal
prosecutions and large asset forfeitures. The Task Force will work in coordination with
the United States Attorney's Office(s) primarily within the U.S. Judicial District of
Southern Florida to determine the types of activities that merit investigation and are
allied to the investigation and prosecution strategy.
PERSONNEL
1. IRS-Cl, will assign one supervisory special agent (SSA) to serve as the Task
Force SSA and one or more special agents as needed by the Task Force. The
Task Force SSA will be responsible for the management, supervision and
coordination of all investigative, operational and administrative activities. The
Task Force SSA with input from the participating agencies shall establish the
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direction and any internal policy of the Task Force. 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,
including but not limited to grand jury subpoenas, tax disclosure orders, ex parte
orders (other than tax), search and seizure warrants and any required court
proceedings.
2. During the period of assignment, the representatives remain under the
supervision of their respective agency/department. Each agency/department
representative will report to his/her agency/department for personnel
administrative matters.
3. During the period of assignment, each agency/department shall be responsible
for pay, overtime, annual leave, performance evaluations, insurance coverage
and other benefits of its employees.
4. Task Force personnel shall adhere to all Department of Treasury and IRS-Cl
policies and procedures. If Treasury and/or IRS-Cl policies conflict with the
policies and procedures of any member's parent agency, the parent agency will
request, in writing, that the Task Force SSA permit its employee to follow the
policies and procedures of the parent agency. If the Task Force SSA does not
assent to the request, the SSA and Chief Law Enforcement Officer of the
respective agency will resolve the matter. Failure to adhere to the established
policies and procedures may be grounds for immediate removal of the officer(s)
from the Task Force.
5. Personnel assigned to the Task Force shall be designated as full or part time in
accordance with an agreement with their respective agency/department. It is
understood that personnel assigned to the Task Force may continue to have
duties (training, administrative duties, etc.) that are linked to their respective
agency/departments.
6. It is agreed that the Task Force SSA will contact any member's supervisor (or
designee) regarding any personnel assigned whose performance or conduct is
questioned. The matter will be addressed in coordination with the department
supervisor/designee.
ADMINISTRATIVE ISSUES
7. All computer and related equipment assigned to the Task Force personnel will be
used for official purposes only, and remains the property of the Task Force.
8. The IRS-Cl Task Force Coordinator in conjunction with the AFC will be
responsible for the oversight and administration of all equitable sharing
distributions.
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9. The Task Force will be located at South Florida HIDTA. IRS-Cl will provide all
necessary secretarial, clerical, automation and technical support (regarding IRS-
Cl issued equipment) for the Task Force. The IRS-Cl contact regarding this
MOU is SA Harlan Daar.
10. In no event will the member departments charge IRS-Cl for administration or
implementation of this memorandum of understanding.
11. All members of the Task Force agree not to knowingly act unilaterally on any
matter affecting the Task Force without first coordinating with the IRS-Cl SSA
INVESTIGATIVE MATTERS
12. IRS-Cl will provide the necessary funds for the investigative expenses, and for
the purchase of evidence and information that relates to investigations and
intelligence gathering (unless the cost is considered a grand jury expense). In
the event IRS-Cl does use appropriated funds to pay for such investigative or
other expenses, a separate agreement will be executed and signed by a
contracting officer, if necessary.
13. The Task Force investigative procedures will conform to the requirements for
Federal prosecutions. All prosecutions shall be initially referred to the United
States Attorney's Office(s) within the Field Office. The United States Attorney's
Office may then recommend referral for possible state charges. In the event that
prosecution does not lie with that office, or there is a conflict as to the proper
venue or jurisdiction, any dispute shall be resolved by agreement of all parties
having an interest in the investigation.
14.Access to and use of Task Force records will be in accordance with Federal Law
and Department of Treasury and IRS-Cl regulations and policy, including but not
limited to the Freedom of Information and Privacy Acts, 5 U.S.C. 552a.
15. The IRS is responsible for tax administration and the investigation of criminal
violations of the Internal Revenue Code. Tax returns and return information are
confidential and cannot be disclosed except as provided by IRC 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 the Department of Justice (Tax Division) for their review and approval
prior to prosecution.
16. In the event that another law or rule supercedes the Privacy Act, such as Rule
6(e) of the Federal Rules of Criminal Procedure pertaining to Grand Jury
information, no information will be shared unless all pertinent laws and
regulations permit the sharing.
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INFORMANTS
17. All confidential and cooperating witnesses exclusively developed through the
Task Force will be opened as IRS-Cl informants, sources, assets or cooperating
witnesses, and handled in accordance with IRS-Cl guidelines, policy and
procedures.
18. IRS-Cl, as permitted by Federal law, agrees to pay reasonable and necessary
informant expenses incurred by the Task Force. IRS-Cl must approve all
informant related expenses before they are incurred.
19. The Internal Revenue Service undercover policies, procedures and guidelines
apply to the review of all undercover operations. Personnel assigned to the
undercover operation shall adhere to their respective agency's or bureau's
policies, procedures and reporting requirements. The Internal Revenue Service
will cover all expenses relating to the undercover operations and will direct the
operations in accordance with its policies and procedures. This MOU does not
alter or abrogate existing Treasury/IRS orders, directives, or policies regarding
the conduct of investigations or the use of special investigative techniques or
controlled informants.
FORFEITURE
20.Assets seized in connection with the Task Force will be forfeited under Federal
and/or State laws. The agreement between the IRS-Cl and the
agency/department, which have agreed to combine investigative efforts for
equitable sharing from asset seizure and forfeiture, will be determined by
agreement of all parties having an interest in the forfeiture.
21.All 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.
LIABILITY
22. The parties agree to be responsible, to the extent allowed under applicable law,
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 to any Federal or State law enforcement officer or employee.
23. 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
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course and scope of their official duties and assignments, pursuant to this MOU,
may be considered an "employee" of the U.S. government, as defined in 28
U.S.C., Section 2671. See 5 U.S.C., Section 3374(c)(2).
24. Liability for any negligent or willful acts of Task Force members, undertaken
outside the terms of this MOU will be the sole responsibility of the respective
employee and agency/department involved.
25. Liability for violations of Federal constitutional law rests with the individual
Federal agent or officer pursuant to Bivens v. Six Unknown Named Agents of the
Federal Bureau of Narcotics, 403 U.S. 388 (1971) or pursuant to 42 U.S.C.,
Section 1983 for state officers or cross-detailed federal officers acting under color
of state law.
26. Task Force members may request representation by the U.S. Department of
Justice for civil suits against them in their individual capacities for actions taken
within the scope of employment, 28 C.F.R., Sections 50.15, 50.16.
27. If a Task Force member is found to be liable for a constitutional tort, he/she may
request indemnification from IRS to satisfy an adverse judgment rendered
against the employee in his/her individual capacity. 26 U.S.C., Section 7423(2).
Such payments are allowed if the employee was acting in the performance of his
or her duties under the Internal Revenue Code.
28. The Federal Government shall not be liable for any personal injury or property
damage unless such injury or damage is compensable under the Federal Tort
Claims Act [28 U.S.C. '§ 1346(b), 2671-2680], or pursuant to other Federal
statutory authority. Similarly, Miami Beach shall not be liable for any personal
injury or property damage unless such injury or damage is compensable under
applicable State law.
29. Cl has no authority to agree, to indemnify and/or hold harmless any entity with
which they may be working. Each party to this agreement shall be liable for the
acts and omissions of its own employees.
DURATION
30. This MOU shall be in effect from the date of execution until 09/30/2018, unless
terminated earlier. If additional agencies join the Task Force a new MOU will be
executed.
31. The provisions of the LIABILITY section will continue until all potential liabilities
have lapsed.
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32.Any participating agency may withdraw from the Task Force at any time by
written notification to the heads of the other participating agencies or designees
at least 30 days prior to withdrawal.
33. This MOU may be amended by deletion or modification of any provisions,
provided that such amendment is in writing and is signed by all parties to the
Agreement.
OTHER PROVISIONS
34. To the extent there is any conflict between Federal Law and the law of Florida,
Federal law controls. While State law may be used to aid in the interpretation of
provisions of the MOU which are not specifically covered by Federal law, it
cannot be used to the extent it is inconsistent with any Federal law.
35. The terms of this agreement are not intended to alter, amend, or rescind any
current agreement or provision of Federal law now in effect Any provision of this
MOU which conflicts with Federal law will be null and void.
36. This MOU does not confer any rights or benefits on any third party.
37.Any release of information to the media or through a press conference
concerning Task Force investigations will be 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 any arrest, convictions or seizure
developed by the Task Force.
38. 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.
39. For international travel, the IRS-Cl 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.
40. The 11Agency 11 shall permit and have readily available for examination and
auditing by the Internal Revenue Service, the Department of Treasury, the
Comptroller of the United States, and any of their other duly authorized agents
and representatives, any and all records, documents, accounts, invoices,
receipts or expenditures relating to this agreement. They shall maintain all such
records and reports until all audits and examinations are completed and
resolved, or for a period of years in compliance with the State of Florida
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document retention schedules, whichever time period requires preservation
longer.
41. The IRS and the agency/department will review this MOU annually to evaluate
any existing data exchange; examine the continuing needs for and uses of the
exchanged data; determine whether the provisions of this agreement require
amendment or revision and whether the agencies/departments are complying
with the provisions of the agreement. The method of review (conference call,
meeting, email, etc.) will be jointly determined by the IRS-Cl, Governmental
Liaison, Office of Safeguards (if applicable) and the agencies/departments.
STATE AND LOCAL LAW ENFORCEMENT DETAIL TO IRS-Cl
42. Personnel from state and local law enforcement departments assigned full or part
time to the Task Force shall be detailed, per 5 U.S.C. §3374(a)(2), as IRS-Cl
Task Force Officers.
43.All parties to this MOU understand that while "Detailees" are considered Federal
employees for purposes of certain Federal statutes, they are not Federal
employees for purposes of the Privacy Act or section 6103 of Title 26, United
States Code. See Disclosure Document 9378 (rev. 10-2000). As such, detailees
are not authorized to receive or access Privacy Act or 26 U.S.C. 6103 protected
return information. The prohibition precludes receipt of return information
pursuant to a section 6103(i) ex parte order. Detailees may have access to
information covered by the Privacy Act pursuant to a written request from the
head of their law enforcement agency complying with the Conditions of
Disclosure provisions of 5 U.S.C. § 552a(b)(7). All parties to this agreement
understand and agree that this MOU with the signatures of the agency heads
represents the required written request authorizing such disclosures.
44. No action will be taken by any Task Force Officer, utilizing their authority, under
26 U.S.C. § 7608(b) (1) and (2), without approval of the IRS-Cl SSA.
45. Upon the establishment of a State and Local Overtime (SLOT) agreement,
departments will be reimbursed for overtime and investigation related and/or
training travel, as well as, lease expenses for 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.
Reimbursement will be limited to the yearly allocated funding. This form, with
necessary documentation, will be submitted monthly to the IRS-Cl Task Force
SSA. The Internal Revenue Service agrees to reimburse the "member
agency(ies)/department(s)" for expenses incurred by its officer(s) participating in
the Task Force that are directly related to official duties and investigations
performed on behalf of the Task Force. These expenses include, but are not
limited to the leasing of a motor vehicle; training and related expenses (i.e. travel,
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lodging, meals) and overtime up to $15,000.00 per officer. The Internal Revenue
Service will reimburse cell phone expense and may provide an official use
computer for the officer(s)/agent(s) to use for Task Force related matters.
46. 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,
may be considered an "employee" of the U.S. government, as defined in 28
U.S.C., Section 2671.
For CITY OF MIAMI BEACH, FLORIDA:
Date
1-27-1'1
Date
ATTEST:
Date
MY L. MORALES, CITY MANAGER
ED AS TO
& NGUAGE
~ ..... _ XECUTION
~{7
Name: Kelly R. Jackson
Title: Special Agent in Charge
Cl Field Office: Miami Field Office
8
Resolutions • C7 G
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: July 26, 2017
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, AUTHORIZING THE CITY MANAGER AND CHIEF OF
POLICE TO EXECUTE A MEMORANDUM OF UNDERSTANDING BETWEEN THE
CITY OF MIAMI BEACH, ON BEHALF OF THE MIAMI BEACH POLICE
DEPARTMENT, AND THE INTERNAL REVENUE SERVICE, CRIMINAL
INVESTIGATION MIAMI FIELD OFFICE, TO PARTICIPATE IN THE SOUTH
FLORIDA HIDTA FINANCIAL CRIMES STRIKE FORCE, FOR THE PURPOSE OF
DEVELOPING AND ASSISTING WITH CRIMINAL INVESTIGATIONS AND ASSET
FORFEITURES RELATED TO ILLEGAL ACTIVITIES WITHIN THE UNITED
STATES JUDICIAL DISTRICT OF SOUTHERN FLORIDA.
RECOMMENDATION
Adopt the Resolution.
ANALYSIS
--------·--·----~--
The Miami Field Office of the Internal Revenue Service Criminal Investigations Division (IRS-Cl)
established the South Florida HIDTA (High Intensity Drug Trafficking Area) Financial Crimes Strike
Force, to apprehend and prosecute individuals involved in money laundering operations, narcotics
offenses and other major crimes in the U.S. Judicial District of Southern Florida. The Team has
since enhanced the effectiveness of Federal, State and local law enforcement resources by
coordinating law enforcement efforts to investigate and prosecute individuals and organizations
involved in money laundering and other, related crimes, and to make large asset forfeitures
associated with these crimes. Membership of the Team is of significant benefit to the Miami Beach
Police Department (MBPD) as it enables the MBPD to access additional investigative resources,
capabilities, and to benefit from revenue sharing under forfeiture proceedings. In order to continue its
membership the MBPD needs to execute a further Memorandum of Understanding (MOU) with the
IRS-Cl Financial Crimes Task Force. The new MOU will remain in effect until September 30, 2018.
A detective from the MBPD is already assigned to the Team and will continue to work in conjunction
with Federal, State and local law enforcement personnel in identifying, locating and apprehending
individuals who commit relevant crimes in the City of Miami Beach and the wider South Florida
region. The IRS-Cl will continue to reimburse the MBPD for overtime expenses, and related travel,
for the term of the renewed MOU.
The MBPD is dedicated to the prevention, investigation and prosecution of persons involved in all
crimes, and the apprehension and prosecution of criminals engaging in money laundering and other
offenses will reduce crime both inside and outside the City of Miami Beach, thereby making it a safer
Page 640 of 2495
city.
CONCLUSION
The MOU will benefit the City of Miami Beach.
KEY INTENDED OUTCOMES SUPPORTED
Insist On Police Department Accountability And Skilled Management/ Leadership
Legislative Tracking
Police
ATTACHMENTS:
Description
ci Reso -form approved
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