IRS Response to Warrantless Electronic Communications FOIA Request

(For analysis, read: New Documents Suggest IRS Reads Emails Without a Warrant)

Date	Title	Description	Bates Stamp Start	Bates Stamp End
11/07/2012	Manual Transmittal Re: IRM 9.4.1	Revision to Internal Revenue Manual 9.4.1, Investigation Initiation.	IRS-ACLU 1	IRS-ACLU 22
03/04/2009	Manual Transmittal Re: IRM 9.4.6	Revision to Internal Revenue Manual 9.4.6, Surveillance and Non-Consensual Monitoring.	IRS-ACLU 23	IRS-ACLU 66
03/17/2011	Manual Transmittal Re: IRM 9.4.9	Revision to Internal Revenue Manual 9.4.9, Investigative Techniques, Search Warrants, Evidence, and Chain of Custody.	IRS-ACLU 67	IRS-ACLU 100
03/26/2012	Memorandum for Special Agents in Charge re: ELSUR Checks	Memorandum regarding electronic surveillance (ELSUR) checks and requests.	IRS-ACLU 101	IRS-ACLU 103
Undated	Memorandum for James D. Robnett, Associate Director Office of Investigative Techniques	Memorandum regarding a specific ELSUR check.	IRS-ACLU 104	IRS-ACLU 105
2008	Continuing Professional Education Notice	Document regarding Internet Surveillance & Tracking Electronic Data Continuing Professional Education (CPE) presentation.	IRS-ACLU 106	IRS-ACLU 106
2008	Internet Surveillance & Tracking Electronic Data	CPE Presentation by IRS Criminal Investigation unit.	IRS-ACLU 107	IRS-ACLU 140
10/12/2010	Memorandum for Special Agents in Charge Re: Investigation Process Approvals	Memorandum conveys the most recent changes to the investigative process approvals and summarizes the existing processes.	IRS-ACLU 141	IRS-ACLU 142
10/01/2010	Investigation Process Approvals	Partially redacted document outlines procedures for non-consensual electronic monitoring.	IRS-ACLU 143	IRS-ACLU 151
10/2008	Request for Stored Electronic Communication/Transactional Information/Subscriber Information (IRM 9.4.6.7.3.4)	Blank form.	IRS-ACLU 152	IRS-ACLU 153
01/10/2011 - 01/11/2011	Email exchange Re: US v. Warshak	Email exchange between employees of Criminal Investigation unit and Criminal Tax Division.	IRS-ACLU 154	IRS-ACLU 154
08/07/2008	Manual Transmittal Re: CCDM 38.1.1	Revision to CCDM 38.1.1, Assistance to Criminal Investigation during Investigatory Stage; Prereferral Assistance, Visitations and Investigative Tools.	IRS-ACLU 155	IRS-ACLU 170
12/1994	Surveillance Handbook	This handbook has been prepared by the Internal Revenue Service, Office of Chief Counsel, Criminal Tax Division, to assist Counsel attorneys who may have questions regarding the various methods of surveillance and the permissible uses of the evidence derived therefrom.	IRS-ACLU 171	IRS-ACLU 192
2010	IRS Office of Chief Counsel: Search Warrants	Presentation by Division Counsel & Associate Chief Counsel (Criminal Tax) regarding search warrants and related issues.	IRS-ACLU 193	IRS-ACLU 201
2009	Search Warrant Handbook	Excerpt of handbook providing overview of law governing search warrants.	IRS-ACLU 202	IRS-ACLU 212
Undated	Law of Undercover	Presentation by Special Counsel (Criminal Tax).	IRS-ACLU 213	IRS-ACLU 221
Undated	Special Investigative Techniques (SIT) Briefcase	Partially redacted document offers agents guidance on how to initiate, maintain, and terminate non-consensual monitoring and electronic surveillance.	IRS-ACLU 222	IRS-ACLU 247