Chicago Police DepartmentSpecial Order S04-21-02
Internal Revenue Service Notification Procedures
Issue Date:10 August 2015Effective Date:10 August 2015
Rescinds:18 June 2002 Version
Index Category:Preliminary Investigations
I.Purpose
This directive outlines procedures for notifying the Internal Revenue Service (IRS) when Department members:
  • A.effect an arrest and obtain information, seize cash, or confiscate records relating to illegal profit-making activities in connection with the arrest.
  • B.otherwise obtain information regarding possible tax law violations arising from illegal income sources.
II.Seizure Incidents
  • A.The following procedures will apply when any arrest involves the seizure of:
    • 1.business / financial records;
    • 2.an amount of United States currency or negotiable instrument (e.g., cashier checks, travelers checks, money orders, bearer bonds) in excess of $10,000.
  • B.The arresting / investigating officer will:
    • 1.notify the Asset Forfeiture Section, Vice and Asset Forfeiture Division, and
    • 2.wait for the return call from the Asset Forfeiture Section and follow instructions as given.
  • C.The Department member assigned to the Asset Forfeiture Section will:
    • 1.contact the arresting / investigating officer to:
      • a.determine whether an immediate asset forfeiture investigation is warranted.
      • b.provide guidance regarding the proper collection and handling of evidence related to potential forfeiture proceedings.
      • c.obtain the required information for making the IRS notification.
    • 2.contact the IRS representative, consistent with Item IV of this directive, and furnish the following information:
      • a.Name, address, drivers license, and social security number, if known, of the person(s) in custody;
      • b.Type of negotiable instrument (cash, money orders, etc.) and amount seized;
      • c.Type of records seized;
      • d.Case report Records Division number.
    • 3.document in the narrative of the case report or Supplementary Report (CPD-11.411) the:
      • a.name and title of the IRS agent notified;
      • b.date and time of the IRS notification.
III.Non-Seizure Incidents
Department members who obtain other information regarding possible tax violations arising from illegal-income sources will:
  • A.promptly notify the appropriate Internal Revenue Service representative directly, consistent with Item IV of this directive.
  • B.document the notification to the Internal Revenue Service in the related case or supplementary report, including the following information:
    • 1.A summary of the details provided to the IRS;
    • 2.How the information was obtained;
    • 3.Name and title of the IRS agent notified;
    • 4.Date and time of the IRS notification.
IV.Notifications to the IRS
When required by this directive, notifications to the IRS will be made by contacting a supervisory Special Agent in Charge (SAC).
  • A.Notifications during regular business hours (Monday through Friday, 0800-1630 hours) will be made to the appropriate on-duty SAC based on the type of incident.
  • B.Notifications during non-business hours (including holidays) will be made to the on-call SAC in the following manner:
    • 1.The on-call SAC will be paged.
      NOTE:
      The notifying member will enter the Department telephone number for the return call. Whenever possible, a Department member not assigned to field duties will be designated to accept the return call from the SAC and provide the required information.
    • 2.If a return call is not received from the SAC in response to the page within a reasonable period of time, the Vice and Asset Forfeiture Division will be contacted for guidance.
(Items indicated by italic/double underline were added or revised.)
Authenticated by: KC
Garry F. McCarthy
Superintendent of Police
14-180 TSS