DATE: January 21, 2010
REAFFIRMED: December 21, 2016
SUBJECT: Delegation of Authority to the Commissioner, Internal Revenue Service, to Investigate Violations of 18 USC 1956 and 1957
- PURPOSE. This directive delegates to the Commissioner, Internal Revenue Service (IRS), authority to investigate violations of 18 USC 1956 and 1957.
- SCOPE. This directive applies to all bureaus, offices, and organizations in the Department of the Treasury, including the offices of inspectors general within the Department. The provisions of this directive shall not be construed to interfere with or impede the authorities or independence of the Department’s inspectors general.
- DELEGATION. By virtue of the authority vested in the Secretary of the Treasury by 18 USC 981, 1956(e) and 1957(e), and the authority delegated to the Under Secretary, Office of Terrorism and Financial Intelligence by Treasury Orders (TO) 101-05 and 105-17, there is hereby delegated to the Commissioner, IRS:
- investigatory authority over violations of 18 USC 1956 and 1957 where the underlying conduct is subject to investigation under Title 26 or under the Bank Secrecy Act, as amended; or 31 USC 5311 et. seq. (other than violations of 31 USC 5316); and
- seizure and forfeiture authority over violations of 18 USC 981 and 31 USC 5317 relating to violations of:
- 1) 31 USC 5313 and 5324; and
- 2) 18 USC 1956 and 1957 that are within the investigatory jurisdiction of IRS pursuant to paragraph 3.a.
- FORFEITURE REMISSION. The Commissioner is authorized to remit or mitigate forfeitures of property valued at not more than $500,000 seized pursuant to paragraph 3.b.
- REDELEGATION. The authority delegated by this directive may be redelegated.
- With respect to matters discovered within the investigatory jurisdiction of a Department of Justice bureau, a Department of Homeland Security bureau or the Postal Service, the IRS shall adhere to the provisions on notice and coordination in the "Memorandum of Understanding Among the Secretary of the Treasury, the Attorney General and the Postmaster General Regarding Money Laundering Investigations," dated August 16, 1990, or any such subsequent memorandum of understanding entered pursuant to 18 USC 1956(e) or 1957(e).
- With respect to seizure and forfeiture operations and activities within its investigative jurisdiction, the IRS shall comply with the policy, procedures, and directives developed and maintained by the Treasury Executive Office for Asset Forfeiture. Compliance will include adhering to the oversight, reporting, and administrative requirements relating to seizure and forfeiture contained in such policy, procedures, and directives.
- RATIFICATION. To the extent that any action heretofore taken consistent with this directive may require ratification, it is hereby approved and ratified.
- AUTHORITIES. The following authorities are applicable to this directive.
- 18 USC 981, 1956 and 1957.
- 31 USC 5311 et. seq. (other than violations of 31 USC 5316).
- TO 101-05, "Reporting Relationships and Supervision of Officials, Offices and Bureaus, and Delegation of Certain Authority in the Department of the Treasury," dated February 19, 2008, or successor documents.
- TO 102-14, "Delegation of Authority with Respect to the Department of the Treasury Forfeiture Fund," dated January 14, 2000, or successor documents.
- TO 105-17, “Establishment of the Office of Terrorism and Financial Intelligence,” dated April 28, 2004, or successor documents.
- CANCELLATION. Treasury Directive 15-42, “Delegation of Authority to the Commissioner, Internal Revenue Service, to Investigate Violations of 18 USC 1956 and 1957” dated January 21, 2002, is superseded.
- OFFICE OF PRIMARY INTEREST. Office of Terrorism and Financial Intelligence (TFI).
Stuart A. Levey
Office of Terrorism and Financial