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HomeMy WebLinkAboutContract 37922 (2)I ry SECRETARY �oNTRACT NO. 3 9 a a NORTH TEXAS ASSET FORFEITURE TASK FORCE MEMORANDUM OF UNDERSTANDING PURPOSE This Memorandum of Understanding (MOU) is executed in order to memorialize the agreement and set. forth the terms and conditions between the Internal Revenue Service, Criminal Investigation and the City of Fort Worth, by and through the City of Fort Worth Police Department ("Fort Worth Police Department"), which have agreed to combine investigative efforts with the following agencies in the Dallas -Fort Worth metroplex area: Flower Mound Police Department Dallas Police Department Plano Police Department Arlington Police Department Smith County District Attorney's Office Jefferson County District Attorney's Office Denton County District Attorney's Office MISSION OF THE TASK FORCE The mission of the task force will be to develop and assist with criminal investigations and asset forfeitures of illegal activities in the North Texas area. The emphasis of the task force is to pursue investigations on individuals and organizations that will result in criminal prosecutions and large asset forfeitures. PERSONNEL 1) During the period of the assignment, the representatives remain under the supervision of their respective departments. 2) IRS, Criminal Investigation, will assign one Supervisory Special Agent, one Senior Special Agent/Coordinator and three additional Special Agents. The IRS, Criminal Investigation will be responsible for the management, supervision and coordination of all investigative and operational activities. 3) Task Force personnel shall adhere to all Department of Treasury and IRS, Cl policies and procedures, except where Treasury and/or IRS policies are in conflict with the policies and procedures of the member's parent agency. In these instances, the parent agency will request in writing to the Supervisory Special Agent that its employee follow the policies and procedures of the parent agency. If the Supervisory Special Agent does not assent to the request, the SAC and Chief Law Enforcement Officer of the respective agencies will resolve the matter. Failure to adhere to established policies and procedures may be grounds for immediate removal of the officers from the task force. 4) Personnel assigned to the task force shall be designated as full or part time in accordance with an agreement of their respective agencies. It is understood that personnel assigned to the task force may continue to have duties (training, 1 of 6 administrative duties, etc.) that are linked to their respective agency. Additional personnel may be allowed to participate on a case by case basis. 5) It is agreed that the Supervisory Special Agent will contact the immediate supervisor (or other agency designee) of any personnel assigned whose performance or conduct is questioned. Any related matters will be coordinated with the supervisor/designee. 6) During the period of assignment, each agency representative will report to his/her respective agency for personnel administrative matters. Each agency shall be responsible for pay, overtime, annual leave, and performance evaluations, etc, of its own employees. All payments made under this agreement by the City of Fort Worth must come from current revenues available to the paying party. Agencies will be reimbursed for overtime and related travel from the Treasury Forfeiture Fund, upon submission of Department of Treasury Form 9972, Request for Reimbursement of Joint Operation Expenses. This form, with necessary documentation, will be submitted monthly to the Supervisory Special Agent, ADMINISTRATIVE ISSUES: 7) All computer and related equipment assigned to the task force personnel will be used for official purposes only, and remains the property of the task force. 8) The Supervisory Special Agent will be responsible for the oversight and administration of all Federal grants and equitable sharing distributions. 9) The task force will be located at HIDTA, 8404 Esters Blvd., Suite 100, Irving, TX 75063. The IRS, Cl will provide all necessary secretarial, clerical, automation and technical support for the task force. 10) In no event will the member agencies charge the IRS for administration or implementation of this memorandum of understanding. 11)A11 members of the task force agree not to knowingly act unilaterally on any matter affecting the task force without first coordinating with the Supervisory Special Agent. DEPUTATION 121 Personnel from state and local law enforcement agencies assigned full time to the task force shall be cross -designated as IRS Task Force Officers and/or Deputy United States Marshals. 13) No action will be taken by any task force officer, utilizing their federal authority; without approval of the Supervisory Special Agent. INVESTIGATIVE MATTERS 14) The IRS will provide the necessary funds for the operational expenses, and for the purchase of evidence and information that relates to investigations and intelligence gathering. 15) The task force investigative procedure will conform prosecution. A determination will be made prosecution of cases will be at the State decision will be which level of prosecution justice. to the requirements for Federal on a case by case basis whether the or Federal level. The criteria for the would better advance the interests of 16) Access to and use of task force records will be in accordance with Federal Law and Department of Treasury and IRS regulations and policy, including but not limited to the Freedom of Information and Privacy Acts. 17) The IRS is responsible for tax administration and the investigation of criminal violations of the Internal Revenue Code, (Title 26, United States Code). Internal Revenue Code, Section 6103, restricts the disclosure of tax or tax return information except as provided by Section 6103. Reports recommending the prosecution of persons for criminal tax violations are subject to review by IRS counsel. Prosecution reports must also be referred to the Department of Justice (Tax Division) for their review and approval prior to prosecution. INFORMANTS 18) All confidential and cooperating witnesses exclusively developed through the task force will be opened as IRS informants, sources, assets or cooperating witnesses, and handled in accordance with IRS guidelines, policy and procedures. 19) IRS, as permitted by Federal law, agrees to pay reasonable and necessary informant expenses incurred by the task force. The IRS must approve all informant related expenses before they are incurred. FORFEITURE 20) Assets seized in connection with the task force will be forfeited under Federal and/or State laws. The Supervisory Special Agent will recommend the equitable sharing percentage for participating agencies for all assets seized during the course of task force investigations. The Agreement between the Internal Revenue Service, Criminal Investigation and The City of Fort Worth, by and through the City of Fort Worth Police Department, for Equitable Sharing from Asset Seizure and Forfeiture has been set out for the Fort Worth Police Department, and is attached to this agreement as "Exhibit A". Additionally, the Agreement between Treasury Law Enforcement Agencies and Local, County and State Law Enforcement Agencies for the Reimbursement of Expenses (Form 9975) is attached as "Exhibit B," which establishes the procedures and responsibilities of both, the City of Fort Worth and the Internal Revenue Service, Criminal Investigation, for the reimbursement of certain overtime and other expenses. 21) All sharing is within the discretionary authority of the Department of the Treasury, as provided by 18 U.S.C. 981(e)(2), and the Secretary of the Treasury's Guidelines on Seized and Forfeited Property. MEDIA 22) All media issues will be coordinated with the SAC and Public Information Officer of the IRS. All press releases and/or contacts will be pursuant to U.S. Attorney Guidelines. TRAVEL 23) All task force related travel shall require the approval of the agency employing the individual. All individuals will be responsible for securing his/her own agency's approval for all travel. 24) For international travel, the IRS will obtain country clearances for all task force members. For domestic travel, each agency member will be responsible for appropriate notifications within their own agency. 25) Reimbursement for case related and training travel will be requested from the Treasury Asset Forfeiture Fund. Each participating agency will submit required documentation to the Supervisory Special Agent monthly for travel reimbursement. LIABILITY 26) Unless specifically addressed by the terms of this MOU, the parties agree to be responsible for the negligent or wrongful acts or omissions of their respective employees. Legal representation by the U.S. is determined by the Department of Justice (DOJ) on a case -by -case basis. The IRS cannot guarantee the U.S. will provide legal representation to any Federal or State law enforcement officer or employee. 27) Congress has provided that the exclusive remedy for the negligent or wrongful act or omission of an employee of the U.S. government, acting within the scope of his/her employment, shall be an action against the U.S. under the Federal Tort Claims Act (FTCA), 28 U.S.C., Section 1346(b), and Sections 2671 - 2680. 28) For the limited purpose of defending claims arising out of TASK FORCE activity, state officers who have been speccally deputized, and who are acting within the course and scope of their official duties and assignments, pursuant to this MOU, may be considered an "employee" of the U.S, government, as defined in 28 U.S.C., Section 2671. See 5 U.S.C., Section 3374(c)(2). 29) Under the Federal Employees Liability Reform and Tort Compensation Act of 1998 (commonly known as the Westfall Act), 28 U.S.C., Section 2679(b)(1), the Attorney General or his/her designee may certify that an individual defendant acted within the scope of his employment at the time of the incident giving rise to the suit. ID., 28 U.S.C., Section 2679(d)(2). The U.S. can then be substituted for the employee as the sole defendant with respect to any tort claims. 28 U.S.C. Section, 2679(d)(2). If the U.S. is substituted as defendant, the individual employee is thereby protected from suits in his official capacity. 30) If the Attorney General declines to certify that an employee was acting within the scope of employment, "the employee may at any time before trial petition the court to find and certify that the employee was acting within the scope of his office or employment." 28 U.S.C., Section 2679(d)(3). 31) Liability for any negligent or willful acts of TASK FORCE members, undertaken outside the terms of this MOU will be the sole responsibility of the respective employee and agency involved. 32) Liability for violations of Federal constitutional law rests with the individual Federal agent or officer pursuant to Bivens v. Six Unknown Named Agents of the Federal Bureau of Narcotics. 403 U.S. 388 (1971) or pursuant to 42 U.S.C., Section 1983 for state officers or cross -deputized federal officers. 33) Both state and federal officers enjoy qualified immunity from suit for constitutional torts, "insofar as their conduct does not violate clearly established statutory or constitutional rights of which a reasonable person would have known." Harlow v. Fitzgerald. 457 U.S. 800 (1982). 34) Task force officers may request representation by the U.S. Department of Justice for civil suits against them in their individual capacities for actions taken within the scope of employment. 28 C.F.R., Sections 50.15, 50.16. 35) An employee may be provided representation "when the actions for which representation is requested reasonably appears to have been performed within the scope of the employee's employment, and the Attorney General, or his/her designee, determines that providing representation would otherwise be in the interest of the U.S." 28 C.F.R., Section 50.15(a). 36) If a task force officer is found to be liable for a constitutional tort, he/she may request indemnification from DOJ to satisfy an adverse judgment rendered against the employee in his/her individual capacity. 28 C.F.R., Section 50.15(c)(4). The criteria for payment are substantially similar to those used to determine whether a Federal employee is entitled to DOJ representation under 28 C.F.R., Section 50.15(a). DURATION: 37) The term of this MOU shall be from October 1, 2008 through September 30, 2009, renewable at the end of each fiscal year. Upon termination of the task force, or withdrawal by an agency, all equipment will be returned to the IRS. 38) The provisions of the LIABILITY section will continue until all potential liabilities have lapsed. OTHER: 39) To the extent there is any conflict between Federal law and the law of The State of Texas, Federal law controls. While Texas law may be used to aid in the interpretation of provisions of the MOU which are not specifically covered by Federal law, it cannot be used to the extent it is inconsistent with any Federal law. 40) The terms of this Agreement are not intended to alter, amend, or rescind any current agreement or provision of Federal law now in effect. Any provision of this MOU which conflicts with Federal law will be null and void. 5of6 41) This MOU does not confer any rights or benefits on any third party. 42) This Agreement may be amended at any time by mutual written consent of all Parties. The undersigned agree that their agency will participate in the North Texas Asset Forfeiture Task Force, and agree that their agency will abide by the policies set forth herein this agreement The terms of this contract are intended to take effect beginning on October 1, 2008. CITY OFYFORT�WQRTH INTERNAL REVENUE SERVICE Joe F?�n'iagua First Assistant Ci y Manager Date: lo 3l APPROVED AS TO FORM AND LEGALITY: Assistant City Att ey City of Fort Worth 1lo 0 TTEST: l 1 City Secretary Date: M&CNo.,a Qsq4I p I O$ A Contract No. icha6l"P. Lahey Special Agent in Charge Internal Revenue Service, Criminal Investigation Dallas Field Office EXHIBIT A AGREEMENT BETWEEN THE INTERNAL REVENUE SERVICE, CRIMINAL INVESTIGATION and THE CITY OF FORT WORTH, BY AND THROUGH THE FORT WORTH POLICE DEPARTMENT, FOR EQUITABLE SHARING FROM ASSET SEIZURE AND FORFEITURE This agreement is entered into by the City of Fort Worth, by and through the Fort Worth Police Department ("Fort Worth Police Department"), and the Internal Revenue Service, Criminal Investigation, for the purpose of equitable sharing from asset seizure and forfeiture by the Fort Worth Police Department pursuant to a joint operation/task force. LIFE OF THIS AGREEMENT This agreement is effective on the date it is signed by both parties and terminates on the last day of the current Fiscal Year. Agreements are required on a Fiscal Year basis and must be renewed, if appropriate, by September 30`h of each Fiscal Year for the following Fiscal Year. II. AUTHORITY This agreement is established pursuant to the provisions of Department of Treasury Guide to Equitable Sharing for Foreign Countries and Federal, State, or Local Law Enforcement Agencies which provides that equitable sharing can only occur after the federal forfeiture has been completed, the United States has taken clear title to the property, and a final sharing decision has been made by the appropriate Treasury official. I11. PURPOSE OF THIS AGREEMENT This agreement establishes the procedures and responsibilities of both the Fort Worth Police Department and the Internal Revenue Service, Criminal Investigation, for equitable sharing from asset seizure and forfeiture pursuant to the Department of Treasury Guide to Equitable Sharing for Foreign Countries and Federal, State, or Local Law Enforcement Agencies. IV. NAME OF JOINT OPERATION/TASK FORCE The name of this task force is the North Texas Asset Forfeiture Task Force. Project dates of remaining operation: October 1, 2008 to September 30, 2009. V. CONDITIONS AND PROCEDURES A. Assignment of Fort Worth Police Department Officers To the maximum extent possible, the Fort Worth Police Department shall assign dedicated officers to the joint operations/task forces. The Fort Worth Police Department shall provide the Internal Revenue Service, Criminal Investigation, with the names, titles, badge or ID numbers of the officers to the joint operation/task force in an attachment to this agreement. B. Request for Equitable Sharing 1. The Fort Worth Police Department may request an equitable share of forfeited property, or the net proceeds of forfeited property from the direct or indirect participation of an investigation or prosecution resulting in a Federal forfeiture by the Internal Revenue Service, Criminal Investigation. 2. Equitable sharing is based upon net proceeds of the forfeiture. Net proceeds are defined as the gross receipts from forfeiture or sale of the forfeited property less: A. Payments to third -party interest. B. Payments for CI case -related expenses. C. Payments to informants as they relate to the seizure/forfeiture. D. Treasury property management expenses and/or any payments for reimbursement from the Treasury Forfeiture Fund to the Fort Worth Police Department relating to the seizure/forfeiture. 3. Treasury policy directs that sharing reflect the degree of direct or indirect participation of the agency in the law enforcement effort that resulted in the forfeiture. Normally the criterion in this determination involves the number of hours expended by the Fort Worth Police Department and the Internal Revenue Service, expressed as a percentage of the total. All sharing is within the discretionary authority of the Department of the Treasury, 18 U.S.C. 981(e)(2), and the Secretary of the Treasury's Guidelines on Seized and Forfeited Property, 4. There may be times, where hours expended on the investigation by the Fort Worth Police Department do not fully reflect its assistance in the seizure/forfeiture. Additional factors may be considered to justify sharing percentages. Additional justification should be in writing and in sufficient narrative form as an attachment to Treasury Form TDF 92-22.46 (Request for the Equitable Sharing of Federally Forfeited Property). 5. The Treasury Forfeiture Fund will retain at least 20 percent of the net proceeds in all seizure -related investigation, the remaining 80 percent or 2 of 4 less will be allocated between the Fort Worth Police Department, the other participating departments, and the Internal Revenue Service based upon the criteria outlined in paragraph 3 and 4 of this section. 6. If a seizure consists of a single asset, which is requested by the Fort Worth Police Department, the Internal Revenue Service shall recover its cost and its equitable share. If the Fort Worth Police Department is unable to pay the Internal Revenue Service's cost and equitable share, the property shall be sold and the proceeds equitably distributed. 7. The Fort Worth Police Department will request a share of the forfeiture property by submitting a Treasury Form TDF 92-22.46 (Request for the Equitable Sharing of Federally Forfeited Property) to the Dallas Field Office Asset Forfeiture Coordinator (AFC). Treasury Form TDF 92-22.46 must be submitted within 60 calendar days of the effective seizure date. The 60 day rule may be waived based upon a written request to the Dallas Field Office Asset Forfeiture Coordinator (AFC) stating the reasons for the late submission of the equitable sharing request and provide specific justification for the waiver. The waiver should be accompanying the Treasury Form TDF 92-22.46. 8. The Fort Worth Police Department must be aware of specific limitations imposed upon the use of equitable shared property as set forth in Section X of the Treasury Guide to Equitable Sharing. C. AUDIT If the Fort Worth Police Department receives more than $100,000.00 in shared cash, proceeds, or tangible property from the Internal Revenue Service, Criminal Investigation in a single fiscal year, the Fort Worth Police Department must ensure that a standard financial audit is performed annually, consistent with the guidelines in Appendix D and E of the Treasury Equitable Sharing Guide. An independent accounting firm may be engaged to perform the required audit and may be paid from shared cash or proceeds. The audit report must be sent to the Director, Executive Office for Asset Forfeiture, Department of the Treasury, Suite 700, 740 15th Street NW, Washington, DC 20220. At the conclusion of the fiscal year for the Fort Worth Police Department, the agency must also prepare the Annual Certification Report contained in the Department of the Treasury Guide to Equitable Sharing, Appendix D. The Annual Certification Report must also be sent to the Director, Executive Office for Asset Forfeiture. D. REVISIONS The terms of this agreement may be amended upon the written approval of both the Fort Worth Police Department and the Internal Revenue Service, Criminal Investigation. The revisions become effective upon the date of approval by both parties. E. NO PRIVATE RIGHT CREATED This is an internal government agreement between the Internal Revenue Service, Criminal Investigation, a Treasury law enforcement agency, and the City of Fort Worth, a home rule municipal corporation of the State of Texas, and is not intended to confer any right or benefit to any private individual or party. CITY OF FORT Joe P�'r�iiagjaa! I First Assistant City Manager Date: to APPROVED AS TO FORM AND LEGALITY: Assistant City Attorney City of Fort Worth Date: N�v 3o , �ij WITNESS: City Secretary Date: M&C No. l -o�`7Cl �I15I0� Contract No. INTERNAL REVENUE SERVICE ichael PLahe�/ M. y Special Agent in Charge Criminal Investigation Dallas Field Office Internal Revenue Service Date: �/� o L Exhibit B AGREEMENT BETWEEN TREASURY LAW ENFORCEMENT AGENCIES and LOCAL, COUNTY AND STATE LAW ENFORCEMENT AGENCIES FOR THE REIMBURSEMENT OF EXPENSES ************* This agreement is entered into by I of Fort Worth, acting by and through the Fort Worth Police Department ("Fort Worth Police Department"), and Internal Revenue Service, Criminal Investigation, for the purpose of receiving reimbursable costs incurred by the City of Fort Worth in providing resources to joint operations/task forces. Payments may be made to the extent they are included in the Treasury law enforcement agency's Fiscal Year Plan, and the monies are available within the Treasury Forfeiture Fund to satisfy the request(s) for reimbursable overtime expenses. LIFE OF THIS AGREEMENT This agreement is effective on the date it is signed by both parties and terminates on the last day of the current Fiscal Year. Agreements are required on a Fiscal Year basis and must be renewed, if appropriate, by September 30th of each Fiscal Year for the following Fiscal Year. II. AUTHORITY This agreement is established pursuant to the provisions of 31 U.S.C. 9703, the Treasury Forfeiture Fund Act of 1992, which provides for the reimbursement of certain expenses of local, county, and state law enforcement agencies incurred as participants in joint operations/task forces with a Department of the Treasury law enforcement agency. II1. PURPOSE OF THIS AGREEMENT This agreement establishes the procedures and responsibilities of both the Fort Worth Police Department and the Criminal Investigation, Internal Revenue Service, for the reimbursement of certain overtime and other expenses pursuant to 31 U.S.C. 9703. Form 9975 (Rev. 2-05) Cat. No. 22456K Department of the Treasury -- Internal Revenue Service Page 1 Exhibit B IV. NAME OF TASK FORCE/JOINT OPERATION (If Applicable) The Name of this Task Force is North Texas Asset Forfeiture Task Force, Projected Dates of Remaining Operation: 10/01/2008 to 09/30/2009I V. CONDITIONS AND PROCEDURES A. Assipnment of Fort Worth Police Department Officers To the maximum extent possible, Fort Worth Police Department shall assign dedicated officers) to the Task Force/Joint Operations. The Fort Worth Police Department shall provide the Criminal Investigation, Internal Revenue Service, with the names, titles, badge or ID numbers of the officer(s) assigned to the Task Force/joint Operation in an attachment to this agreement. B. Requests for Reimbursement of Overtime Expenses 1. The Fort Worth Police Department may request reimbursement for payment of overtime expenses directly related to work performed by its officer(s) assigned as members of a Joint Task Force/Operation with the Criminal Investigation, Internal Revenue Service, for the purpose of conducting official Treasury investigations. 2. The Fort Worth Police Department shall provide the Criminal Investigation, Internal Revenue Service, within 10 days of the signing of this agreement, a mandatory ACH Vendor Payment Enrollment Form for Electronic Funds Transfer. 3. Invoices submitted for the payment of overtime to Fort Worth Police Department officers) shall be submitted on the agency's letterhead. The invoice shall be signed by an authorized representative of that agency. 4. The Fort Worth Police Department will submit all requests for reimbursable payments together with appropriate documentation to the Criminal Investigation, Internal Revenue Service, ATTN: Tamera Cantu, Supervisory Special Agent, 8404 Esters Blvd., Suite 100, Irving, Texas 75063, 97M15-9635. The Fort Worth Police Department shall certify that the request is for overtime expenses incurred by the Fort Worth Police Department for Participation with a joint operation conducted with the Criminal Investigation, Internal Revenue Service. The Fort Worth Police Department shall also certify that requests for reimbursement of overtime expenses have not been made to other Federal law enforcement agencies who may also be participating with the task force/joint operation. Form 9975 (Rev. 2-05) Cat. No. 22456K Department of the Treasury -- Internal Revenue Service Page 2 Exhibit B The Fort Worth Police Department acknowledges that they remain fully responsible for their obligations as the employer of the officer(s) assigned to the task force/joint operation and are responsible for the payment of overtime earnings, withholdings, insurance coverage and all other requirements by law, regulation, ordinance or contract regardless of the reimbursable overtime charges incurred. 5. All requests for reimbursement of costs incurred by the Fort Worth Police Department must be approved and certified by the Criminal Investigation, Internal Revenue Service. The Treasury law enforcement agency shall countersign the invoices for payment. 6. All requests for reimbursement of costs are to be received by Criminal Investigation, Internal Revenue Service no later than 15 days after the previous month end. These requests for reimbursement are to be for a full month time period, from the first day to the last day of the month. There should not be invoices covering only part of the month, as in 1/10104 — 1/25/04. 7. The Fort Worth Police Department is limited to a maximum reimbursement for all overtime expenses in connection with this operation of $15,000 per year under this agreement. By statute, no single officer may earn more than $15,000.00 per fiscal year in overtime regardless of the number of agreements he/she is authorized on. Travel and related expenses should not exceed a maximum of $13,000 for this task force/joint operation for the Fiscal Year period. 8. The total dollar value of this agreement may be adjusted at anytime by Criminal Investigation, Internal Revenue Service based upon the following: A) The Criminal Investigation, Internal Revenue Service may modify the total dollar obligation, resulting in an increase or decrease, if they determine that the original obligated amount is not commensurate with the rate of reimbursable requests, based on their analysis of submitted reimbursement requests. B) The adjustments to the total dollar value of this agreement may result in a partial and/or total reduction of reimbursement funds requested. Any modification made to an authorized agreement will be documented in writing and immediately provided to the impacted state and local agency. C. PROGRAM AUDIT This agreement and its procedures are subject to audit by the Criminal Investigation, Internal Revenue Service, Department of the Treasury, Office of Inspector General, the General Accounting Office, and other government designated auditors. The Fort Worth Police Department agrees to permit such audits and agrees to maintain all records relating to these transactions for a period of not less than three years; and in the event of an on -going audit, until the audit is completed. These audits may include reviews of any and all records, documents, reports, accounts, invoices, receipts or expenditures relating to this agreement; as well as the interview of any and all personnel involved in these transactions. Form 9975 (Rev. 2-05) Cat. No. 22456K Department of the Treasury -- Internal Revenue Service Page 3 Exhibit B D. E. REVISIONS The terms of this agreement may be amended upon the written approval of both the Fort Worth Police Department and the Criminal Investigation, Internal Revenue Service. The revision becomes effective upon the date of approval. NO PRIVATE RIGHT CREATED This is an internal government agreement between a Treasury Law Enforcement Agency and the Fort Worth Police Department, a Local/County/State Law Enforcement Agency, and is not intended to confer any right or benefit to any private person or party. City of Fort Worth Date: Signature Printed me Title Chief Fancial Officer Fort orth Police Department Date: Monica Wofford Assistant City Wood Attorney Printed Name Title City of Fort Worth Date: � 301 h, 000 nature Printed Name Title Criminal Investigation Dallas Field Office Internal Revenue Service Signature Printed Name Title Criminallnvesti tion Internal Re ue Service Washin n, DC Signature Printed Name City of Fort Worth Date: City Secretary Title Form 9975 (Rev. 2-05) Cat. No. 22456K Department of the Treasury --Internal Revenue Service Page 4 DEPARTMENT OF THE TREASURY LOCAL, COUNTY, AND STATE LAW ENFORCEMENT AGENCY REIMBURSEMENT REQUEST FOR OVERTIME COSTS AND AUTHORIZED EXPENSES ATTACHMENT TO AGREEMENT TO: ❑ ATF® IRS ❑ USCS ❑ USSS NAME OF AGENCY: Fort Worth Police Department DATE OF REQUEST: 09/02/2008 ADDRESS: 350 West Belknap OCDETF CASE: ❑ YES ® NO Fort Worth, Texas 76102 OCDETF CASE #: TAX IDENTIFICATION #: 1-75-6000528-6 TEOAF TRACKING #: CONTACT PERSON: John Ramirez TITLE: Sr. Admin Svcs Manager TELEPHONE: 817-392=4229 ADDITIONAL INFORMATION ON OFFICER(S) Form 9973 (Rev. 6-96) Cat. No. 22453D Department of the Treasury -Internal Revenue Service REQUEST TO ESTABLISH REIMBURSEMENT FOR LOCAL, COUNTY, AND STATE LAW ENFORCEMENT AGENCIES PARTICIPATING IN JOINT LAW ENFORCEMENT OPERATIONS WITH TREASURY LAW ENFORCEMENT AGENCIES TREASURY AGENCY: Internal Revenue Service MAILING ADDRESS: IRS Task Force 8404 Esters Blvd., Suite 100 Irving, TX 75063 CONTACT PERSON: SSA Tamera Cantu TREASURY AGENCY FIELD OFFICE APPROVAL (NAME & SIGNATURE) l P. Lahey, SAC l/. OCDETF CASE: ❑YES ®NO I TEOAF TRACKING NUMBER (NICE BE ASSIGNED BY TEOAF) OCDETF CASE #: FOR OVERTIME: Da YES U NO FOR OTHER: ®YES ❑ NO CONTACT TELEPHONE NUMBER: 972-915-9635 REQUEST DATE: 09/02/2008 TREASURY AGENCY HEADQUARTERS APPROVAL (NAME & SIGNATURE & DATE) FULL NAME, ADDRESS, TELEPHONE EXPENSES TO BE REIMBURSED ESTIMATED COSTS AND TAXPAYER IDENTIFICATION NUMBER OF LOCAL, COUNTY, STATE AGENCY Fort Worth Police Department annual overtime $155000 350 West Belknap travel and other $133000 Fort Worth, TX 76102 1-75-6000528-6 817-392-4229 TEE APPROVAL AND DATE TOTAL ESTIMATED COSTS $28,000.00 ACCOUNTING DATA: BFYS: FUND: BUDPLN: ORG: PROC?RAM: OCC: Form 9974 (Rev. 6-96) Cat. No. 224552 Department of the Treasury - Internal Revenue Service Page 1 of 2 City of Fort Worth, Texas • � • .• .. • DATE: Tuesday, April 15, 2008 LOG NAME: 351RSC1 REFERENCE NO.: **C-22759 SUBJECT: Authorize the City Manager to Execute an Agreement with the Internal Revenue Service, Criminal Investigation, for the Purpose of Receiving Reimbursable Costs Incurred by the City in Providing Resources to Joint OperationslTask Forces and Adopt Appropriation Ordinance RECOMMENDATION: It is recommended that the City Council: 1. Authorize the City Manager to execute an agreement with the Internal Revenue Service, Criminal Investigation, for the purpose of receiving reimbursable overtime ($15,000) and travel ($6,000) costs incurred by the City in providing resources to a Joint Operations/Task Force; 2. Authorize the agreement to become effective on the same date it is executed by both parties and terminate on the last day of the current Fiscal Year; 3. Authorize the agreement to be renewed by addendum agreeable to both parties, effective beginning on October 1 of each fiscal year; and 4. Adopt the attached appropriation ordinance increasing estimated receipts and appropriations in the Grants Fund by $21,000 upon execution of the agreement. DISCUSSION: This agreement will be established pursuant to the provisions of 31 U.S.C. 9703, the Treasury Forfeiture Fund Act of 1992, which provides for the reimbursement of certain expenses of local, county, and state law enforcement agencies incurred as participants in joint operations/task forces with a Department of the Treasury law enforcement agency. The Name of this Task Force is the "North Texas Asset Forfeiture Task Force." The Fort Worth Police Department will assign one Detective for overtime to this Joint Task Force/Operation. The mission of the Task Force will be to develop and assist with criminal investigations and asset forfeitures of illegal activities in the North Texas area. IRS Criminal Investigation (CI) serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law. IRS CI is comprised of special agents whose investigative jurisdiction includes tax, money laundering and Bank Secrecy Act laws. IRS is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code. As financial investigators, the North Texas Asset Forfeiture Task Force will fill a unique niche in the federal law enforcement community. Today's sophisticated schemes to defraud the government demand the http://apps.cfwnet.org/council�acket/Reports/mc�rint.asp 11/7/2008 Page 2 of 2 analytical ability of financial investigators to wade through complex paper and computerized financial records. Along with their financial investigative skills, the North Texas Asset Forfeiture Task Force will use specialized forensic technology to recover financial data that may have been encrypted, password protected, or hidden by other electronic means. Additionally, the North Texas Asset Forfeiture Task Force will investigate and assist in the prosecution of significant financial investigations that will generate the maximum deterrent effect, enhance voluntary compliance, and promote public confidence in the tax system. FISCAL INFORMATION/CERTIFICATION: The Finance Director certifies that upon approval of the above recommendations, execution of the agreement, and adoption of the attached appropriation ordinance, funds will be available in the current operating budget, as appropriated, of the Grants Fund. The Police Department is responsible for submitting request for reimbursement to offset the expenditures. Funds will be reimbursed by grantor after expenditures are made. TO Fund/AccountlCenters GR76 451802 035478264000 $21,000.00 GR76 5 $21,000.00 VARIOUS) 035478264010 Submitted for City Manager's Office bv: Originating Department Head: Additional Information Contact: FROM Fund/AccountlCenters Joe Paniagua (6575) Patricia J. Kneblick (4212) Kara Shuror (4221) http://apps.cfwnet.org/council�acket/Reports/mc�rint.asp 11/7/2008