Title V Witnesses – Witness Security Program

The DOJ, OEO maintains a continuing and residual relationship with a person who was enrolled in the Witness Security Program after they have been relocated. Because of this relationship, OEO requires that investigative agencies and attorneys observe certain restrictions in dealing with current or former participants with respect to new investigations.

Once an individual has been accepted into the Witness Security Program, neither the witness nor any individual relocated because of the witness’ cooperation may be used as a CI, unless the IRS can justify to OEO that the use of the individual in such a role is essential to the investigation.

Similarly, without the consent of the OEO, neither the witness nor any individual relocated because of the witness’ cooperation may be used as a witness in an investigation, other than the investigation for which the witness was placed in the program.

Requests for the production of a protected witness must be made through the sponsoring attorney or the Director, Global Financial Crimes & Policy, Attention: Witness Security Coordinator. The request should be made at least 10 working days in advance of the requested date. This request should be prepared for the SAC’s signature and submitted through the Director, Field Operations. The request must include:

Purpose of request,

Date needed,

Duration of appearance,

Names of persons to be present,

Name and telephone number of person to be contacted in the field office,

If, while working with a CI/CW, it is learned or suspected that the CI/CW was a Title V protected witness, the SAC will prepare a memorandum to be submitted through the Director, Field Operations to the Director, Global Financial Crimes & Policy, Attention: WSC. The memorandum will request contact with the OEO to determine whether the person was actually a protected person under the program and, if they were to obtain approval from the OEO to use this person in the IRS investigation.

The SAC should include in the memorandum a brief explanation as to the importance of this person to the investigation, whether it is anticipated that they will be called as a witness before a grand jury or at a trial, and any other information the SAC feels should be brought to the attention of the OEO.

Until approval is obtained from the OEO, IRS will suspend its use of the individual as either a CI or witness. The use of a relocated witness by the IRS without the approval of the Director, OEO, could result in the witness(es) becoming the financial and physical responsibility of the IRS.

The Witness Security Coordinator (WSC) for the IRS will forward the request approved by the Director, Global Financial Crimes & Policy, to the OEO. The OEO will forward approved requests to the Witness Security Division, US Marshals Service, or to the Inmate Monitoring Section, Bureau of Prisons, as appropriate and will forward an approved copy to the WSC for dissemination to the field. All communication to the OEO must be made through the Headquarters’ WSC.

Prosecutors and investigators are requested to conduct interviews in neutral sites which will substantially reduce the danger to the witness and assist with the economical deployment of US Marshals Service personnel.

If a witness must be brought into a dangerous area, it is the responsibility of the prosecutor and the investigative agents to ensure that maximum use is made of the witness’ time and that every effort has been made to keep such productions cost-effective. In the interest of security and economy, the witness must be returned to the relocation area or place of incarceration as soon as possible.

Prior to contacting a protected witness who is an inmate at a Federal Correctional Institution under the jurisdiction of the Bureau of Prisons or under the custody of the US Marshals Service, it is necessary that approval be obtained from the OEO.

If it is learned that an incarcerated, protected witness may be in jeopardy, the Director, Global Financial Crimes & Policy, should be notified, so that they can refer the matter to the OEO whose responsibility it is to coordinate the matter with the Bureau of Prisons. Arrangements may then be made to move the prisoner to another facility to assure protection.

Occasionally, witnesses who have been provided protection by DOJ are faced with a situation where they believe their new identities may be in jeopardy because of the need to provide an IRS employee with information relating to their old identities.

In such situations, the witnesses have instructions to notify their contact point in the US Marshals Service who will notify the OEO. The OEO will notify IRS' contact point in CI, the WSC, who will be responsible for any coordination with the WSC's of the other operating divisions in order to resolve the matter in a manner that will protect the CI's identity as well as IRS's interest.

In addition, the above IRS procedures will be followed if, during the processing of a witness to be placed in Justice's Witness Security Program, the OEO determines that the witness has a IRS matter that should be resolved before the witness is relocated.

The DOJ requires that IRS-CI provide them with a report of significant events and results in criminal investigations involving participation by a witness or CI who has been accepted into Justice's Witness Security Program.

A similar report is required by DOJ on IRS-CI investigations that involve the participation of an IRS protected witness or CI.

Reportable events include, but are not limited to, the following actions that may result from the participation or testimony of a protected witness or CI:

Executing a search warrant,

Electronic surveillance,

Arrest,

Grand jury indictment,

Complaint.

Reportable results include:

Guilty pleas,

Acquittals,

Convictions,

Sentencing,

Appeals.

If a Form 1327-A, Arrest Report is prepared or entries are made into the CIMIS for any of the above stated events, a copy of the Form 1327-A or an "Investigation Profile Report" from CIMIS will suffice for this reporting requirement, provided the form or the screen print is accompanied by a statement regarding the significance of the witness' or CI's participation in the event or result being reported.

The above report will be prepared for the signature of the SAC and submitted through the Director, Field Operations to the Chief, IRS-CI, Attention: Witness Security Coordinator. The report is due to the WSC within 10 work days after the last significant event.

Reports involving witnesses or CIs under Justice’s Witness Security Program will be coordinated by WSC.