8 August 2013
IRS Manual on Special Ops Multi-Agency Spying
Excerpt from 2004 IRS investigation Manual discussing DEA SOD in IRS
Investigations... more coming
Part IX. Criminal Investigations
IRM 9.4. Investigative Techniques
Chapter 9.4.2. Sources of Information
126.96.36.199. Special Operations Division
1. Special Operations Division (SOD) is a multi-agency body designed to identify
significant international and domestic drug trafficking and money laundering
2. Criminal Investigation currently participates at SOD with the Drug Enforcement
Administration (DEA), Immigration and Customs Enforcement (ICE), the Federal
Bureau of Investigation (FBI), and the Department of Justice's (DOJ) Narcotics
and Dangerous Drug Section (NDDS).
3. Special Operations Division provides operational analysis and investigation
coordination to all participating agencies' field offices to support and
enhance investigations targeting major drug trafficking organizations.
4. Department of Justice's NDDS directs and coordinates investigations with
the US Attorney's Offices to ensure that each judicial district involved
in a nationwide investigation is informed as to the actions occurring in
other districts and the interrelationship of each district in the overall
5. Special Operations Division has the ability to collect, collate, analyze,
evaluate, and disseminate information and intelligence derived from worldwide
multi-agency sources, including classified projects.
6. Special Operations Division converts extremely sensitive information into
usable leads and tips which are then passed to the field offices for real-time
enforcement activity against major international drug trafficking organizations.
7. Special Operations Division plays a crucial role by providing investigative
leads and coordination that ensures FBI, DEA, ICE and IRS multi-jurisdictional
investigations and prosecutions are conducted in concert to maximize the
disruptive impact to criminal organizations.
8. Special Operations Division disseminates intelligence in the form of work
products, leads, and tips. Department of Justice closely guards the information
provided by SOD with strict oversight. The classified nature of all of these
leads prevents their utilization in investigative or court reports. Usable
information regarding these leads must be developed from such independent
sources as investigative files, subscriber and toll requests, physical
surveillance, wire intercepts, and confidential source information. Information
obtained from SOD in response to a search or query request cannot be used
directly in any investigation (i.e. cannot be used in affidavits, court
proceedings or maintained in investigative files) because the information
received from SOD will constitute confidential level
âclassified informationâ .
9. Per Memorandum of Understanding, SOD resources can only be utilized for