Criminal Investigation Division

[the inquirer]

I have a question about the CID.

According to the IRM (Internal Revenue Manual), the Criminal Investigation Division (CID) falls under Section 1132.55 which, of course, is under Section 1132, Office of the Assistant Commissioner (International).

Since the CID is under the international division and not the domestic, their jurisdiction would be with U.S. citizens residing in foreign jurisdictions, not domestic or within the United States as defined by the Internal Revenue Code.

My question is this:

Are CID agents then operating outside of their jurisdiction and possibly violating the law by operating domestically or are the individual States considered outside of the United States (as defined by the IRC and regulations) and therefore foreign to the United States and the CID is operating within its jurisdiction?

[Nikki]

You really need to get a current copy of the IRM.

And to stop trolling.

[Cathulhu]

You really need to get a current copy of the IRM.

And to stop trolling.

What he said. No excuse for poor research (and outright lies) as the IRM is easily available online. But you'd rather parrot stuff someone else told you, right?

http://www.irs.gov/irm/index.html

Might want to check out section 38.

[Mr. Mephistopheles]

You really need to get a current copy of the IRM.

And to stop trolling.

inquirer = harvester?

[Pottapaug1938]

You really need to get a current copy of the IRM.

And to stop trolling.

inquirer = harvester = Van Pelt?

[Nikki]

Definitely not SFBFKADMVP -- the subject matter is SO outside his areas of 'expertise' Plus, the writing style is totally different and there aren't any embedded irrelevant pictures.

Harvester? Probably not. The material rises well above the level of claptrap which Harvester was regurgitating.

[Famspear]

I have a question about the CID.

According to the IRM (Internal Revenue Manual), the Criminal Investigation Division (CID) falls under Section 1132.55 which, of course, is under Section 1132, Office of the Assistant Commissioner (International).

Under the current Internal Revenue Manual, there is no provision that I have found called "Section 1132.55."

Since the CID is under the international division and not the domestic, their jurisdiction would be with U.S. citizens residing in foreign jurisdictions, not domestic or within the United States as defined by the Internal Revenue Code.

Wrong. The CID is not under the "international division."

Are CID agents then operating outside of their jurisdiction and possibly violating the law by operating domestically or are the individual States considered outside of the United States (as defined by the IRC and regulations) and therefore foreign to the United States and the CID is operating within its jurisdiction?

No, the CID is not operating outside its "jurisdiction," and the CID is not "violating the law" by "operating domestically". No, the individual States are not considered "outside of the United States" as defined in the IRC and regulations.

And if CID were under the "international division", that would not constitute a statutory restriction on the authority of "any criminal investigator" of the CID to enforce "any of the criminal provisions of the internal revenue laws" or "any other criminal provisions of law relating to internal revenue" for which the Secretary of the Treasury or his delegate is responsible. The CID is referred to by statute as the "Intelligence Division of the Internal Revenue Service," and the statutory authorization is not limited in any way to domestic or non-domestic places. See, generally, Internal Revenue Code section 7608, and with respect to federal income taxes see especially subsection (b) of section 7608.

By the way, even if the the Internal Revenue Manual (IRM) meant what you suggested it meant, you need to understand that the IRM is not the law. Like many things, the IRM is occasionally cited in court cases. However, the IRM is not a statute enacted by Congress and it is not a Treasury Regulation issued by the Department of the Treasury. The general rule is that the Internal Revenue Service, in its dealings with the public, is not necessarily bound by the provisions of the Internal Revenue Manual. Likewise, the public, in its dealings with the IRS, is not necessarily bound by the IRM.

[Gregg]

Oh my, I guess we can conclude that at least one Jr High School is out for the summer, we can tell by the free time the kids have now...

[grixit]

Ok. Inkie, let's do an analogy. This is one i offered to Steve once but he couldn't get it. Maybe you're smarter than him.


Imagine you work in a factory, Smurfly Good Foods, which makes Smufberry Jam. Now the law says that any product made from smurfberries must be heated to 165 degrees smurfenheit, in order to kill the smurfacoccus baccillus, which causes smurfyllis. The company Smurferations Manual says that the smurfberry pulp should be gradually heated to 130 degrees smurfenheit in a water bath before putting it into the oven to heat the rest of the way. That is intended to maximize the essential smurfistic flavor of the berries, which can be degraded by faster temperature changes.

Now suppose one day you miss that first step and put the smurfberries into the oven directly. Have you violated the instruction manual? Yes. Have you violated the law? No, the law is only concerned with the final temperature. Hence, you have done nothing criminal, or out of your smurfisdiction, and you have in fact made smurfberry jam. But your smurfervisor is going to give you a good smurfing until you're blue in the face.