IRS Criminal Investigation Handbook

[John Young]

The IRS Criminal Investigation Handbook describes in 95
chapters the procedures for investigation of crime, preparing
for trial and a host of other activities including undercover 
operations and surveillance:

  http://cryptome.org/irs-ci/irs-ci.htm

The handbook aptly describes the variety of methodologies
used in the Bell and Parker cases, in particular covert methods
used to induce criminal actions for entrapment, as well as
massaging trial testimony of witnesses and agents.

The chapter on Undercover Operations provides for covertly 
attending client-attorney sessions; posing as an attorney, 
physician, clergyman, or member of the news media;
obtaining through false pretense privileged information from 
attorneys, physicians, clergy and news media; giving false 
testimony; putting innocent parties at risk of physical
violence; carrying out criminal actions; and earn income
to offset cost of the operations ("churning"):

  http://cryptome.org/irs-ci/36211a.html

The chapter on Surveillance and Non-consensual Monitoring
states:

"It is important to distinguish between investigative techniques 
used in surveillance activities and certain undercover operations.

The following characteristics apply to surveillance:

  The purpose is to observe ongoing activities and individuals.

  Interaction with subjects and third parties is usually not initiated.

  Conversations are incidental to the surveillance.

  Conversations are not monitored or recorded, except as set forth in 
  above.

  The special agent has limited cover, used to protect the integrity of 
  the surveillance.

  Local special agents are used.

  Special agents need not be trained in undercover techniques.

Initiated surveillance activity bears little resemblance to an undercover 
operation. The following situations indicate the surveillance activity 
evolved into an undercover operation:

  The activity continues for an extended period, and begins to focus 
  on certain individuals.

  Reliance on cover identities increase.

  Contacts with targets and other individuals are more in-depth.

  Agents become participants rather than observers of the activities 
  of interest.

The following characteristics apply to undercover operations:

  The purpose is to initiate or participate in activities with identified 
  targets.

  Interaction with subjects and third parties is sought.

  Undercover agents or other authorized individuals initiate and 
  direct conversations to further the objectives of the operation.

  Conversations may be monitored and recorded.

  The undercover agent has a documented cover. This cover is 
  used as a basis for contacts with targets or witnesses."

  http://cryptome.org/irs-ci/36209a.html