TREASURY INSPECTOR GENERAL

FOR TAX ADMINISTRATION

DATE: April 1, 2015

Exhibit (400)-180.1

Pre-Operational Meeting Checklist

Date:

Case Name:

Case Number:

Operation Name:

Special Agent-in-Charge

Assistant Special Agent-in-Charge:

Case Agent:

Undercover Agent:

Undercover Agent’s Assistant Special Agent-in-Charge:

Control Agent:

Division Technical Agent:

National Undercover Program Manager:

Review the following topics:

( )Case history/background

( )Source of the information; is information fresh/reliable?

( )Use of CSs; will CS introduce a UCA and/or make buys?

( )Objectives

( )Primary violation(s)

( )Other potential or expected violations

( )AUSA criteria for prosecution/AUSA meetings with UCA

( )UCA goals (short, medium, long range)

( )Cover story/backstopping: complete, items needed, verified

( )Target identification: photos, criminal record/violence history, residence, vehicle descriptions, associates, hobbies, habits, etc.

( )Technical considerations and surveillance (video/audio/hardwires)

( )Firearm: when/where to carry, revolver vs. automatic, accessibility, familiarity and qualification with firearm

( )Emergency measures/safety: arrests by police, family difficulties, injuries, first aid, special equipment needs

( )Acceptable expenses and accounting

( )Communication: 2-way, 24 hour, 7-day, cellular phones, safe house

( )Administrative and investigative reports: extensions, 1820s, 1012s, 1164s, receipts, memoranda of contact, who will prepare them

( )Evidence handling and chain of evidence

( )Criteria for terminating operation

Remarks: (Also note unresolved problems. Use additional sheets as required.)

The case agent and control agent should:

  • Have a current photo of the UCA, which looks the way he/she does during the operation.
  • Debrief UCA and account for expenditures, daily.
  • Discuss allowable expenses, e.g., personal expenses, phone calls, club memberships (health, video, etc.), clothing, etc.
  • Know of promotion/vacancy announcements in UCA’s division.
  • Know location of nearest hospital/medical facility.
  • Have extra keys to UCA’s apartment, car.
  • Sanitize UCA, apartment, and car for law enforcement items such as handcuff keys, credentials, business cards, insignia items.
  • Spend social time (nights/weekends) with UCA to minimize stress and bonding with target(s); reinforce role as an LEO.
  • Know UCA’s itinerary during days, nights, weekends.
  • Consider auto/personal insurance for UCA.
  • Ask UCA if he/she has medical alerts and/or severe allergies
  • Know signs of stress and how to help; ask UCA how he/she feels.
  • Identify UCA needs at home (bills, water plants, maintain lawn, etc.) and discuss w/donating division.
  • Realistically assess danger (consider target, associates, locale) and discuss with UCA.
  • Discuss trips home for UCA (frequency, duration, and leave).

The case agent, control agent, and assisting SAs should:

  • Know first aid for gunshot/knife wounds, shock.
  • Consider emergency devices (battering rams, emergency transmitters).
  • Know UCA’s emergency words/phrases (nothing common); discuss how to make entry if transmitter fails (meter reader, telephone/power company repair, delivery, forced entry).
  • Have a local telephone book for police, hospitals, etc.

The UCA should:

  • Have advance contact with AUSA to discuss permissible behavior, legal aspects, appropriateness of solicitation, etc.
  • Annotate with explanation when recordings are not made with targets as well as those that are. This will show the jury that not recording is documented.
  • Wear tech equipment before the assignment to get accustomed to the feel and judge clothing needs.
  • Recognize stress signs and know stress reduction techniques.

Other areas discussed:

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Operations ManualChapter 400