Internal Revenue Service, Criminal Investigations

Bureau of International Narcotics and Law Enforcement Affairs
Report

For calendar year 2014, the Internal Revenue Service, Criminal Investigation (IRS-CI) continued its involvement in international training and provided technical assistance to international law enforcement officers in detecting tax, money laundering, and terrorist financing crimes, and preventing public corruption. With funding provided by the U.S. Department of State (DOS) and other sources, IRS-CI delivered training through agency and multi-agency technical assistance programs. Training consisted of Financial Investigative Techniques (FIT), Fraud and Public Corruption, Special Investigative Techniques (SIT), and Law Enforcement Leadership Development (LELD) courses at the International Law Enforcement Training Academies (ILEA).

Financial Investigative Techniques Training

In 2014, IRS-CI conducted FIT courses funded by an interagency agreement between the DOS and IRS-CI. In Panama, assisted by the Office of Overseas Prosecutorial Development Assistance and Training (OPDAT), IRS-CI conducted FIT training to a mixed group of 30 Panamanian judges, prosecutors, investigators, forensic accountants, and financial intelligence unit personnel. In China, the Department of Defense Joint Interagency Task Force West funded one-week sessions of FIT in Guangzhou and Shanghai, China. A total of 73 participants from the Ministry of Public Security, People’s Bank of China, and Supreme People’s Procuratorate attended. The curriculum focused on money laundering and public corruption. In Serbia, in conjunction with OPDAT, a FIT course was given to approximately 40 law enforcement officials.

International Law Enforcement Academy Training

IRS-CI participated in training at the ILEAs located in Bangkok, Thailand; Budapest, Hungary; Gaborone, Botswana; San Salvador, El Salvador; and the regional training facility in Accra, Ghana. Programs included support for the LELD courses, plus FIT and Fraud and Public Corruption training. Per the ILEA concept, participants from numerous regional countries attended.

During 2014, IRS-CI participated in training programs in ILEA Bangkok for participants from Brunei, Burma, Cambodia, Hong Kong, Indonesia, Laos, Macau, Malaysia, Philippines, Singapore, Thailand, and Vietnam. IRS-CI provided training at ILEA Budapest for participants from Albania, Bosnia and Herzegovina, Bulgaria, Hungary, Kosovo, Macedonia, Moldova, Montenegro, Serbia, and Ukraine. In ILEA Gaborone, IRS-CI provided support for a number of courses for participants from Benin, Botswana, Burundi, Cameroon, Congo, Gabon, Kenya, Liberia, Malawi, Mauritius, Nigeria, South Africa, Seychelles, Sierra Leone, Tanzania, Togo, and Uganda. IRS-CI conducted training for participants from Ghana and Sierra Leone at the regional training facility in Accra, Ghana. In ILEA San Salvador, IRS-CI provided training in 2014 for participants from Antigua and Barbuda, Barbados, Belize, Brazil, Chile, Colombia, Costa Rica, El Salvador, Grenada, Guatemala, Guyana, Honduras, Mexico, Panama, Paraguay, Peru, Trinidad & Tobago, and Uruguay.

Other Training Initiatives

IRS-CI delivered additional training programs that were funded through various sources. These included a Fraud and Public Corruption Course in Bangkok, Thailand that was funded by the State Department’s Bureau for International Narcotics and Law Enforcement Affairs. Forty participants from Burma, Laos, Thailand, and Vietnam attended. The Korean National Tax Service (KNTS) funded a one week SIT course. Forty-five participants from the KNTS attended the training that focused on investigative tools, undercover operations, offshore banking, new payment methods, and forensic accounting.