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B-201751 1 (1981-02-17)

handle is hein.gao/gaobadjcp0001 and id is 1 raw text is: , DECISION FILE: B-201751 THE COMPTROLLER OENERAL OF -THE UNITED STATES WASHINGTON.. 0. C- 20548 DATE: February. 17, 1981 MATTER OF: Money received for use of United States during under- cover operation by IRS Criminal Investigation Division DIGEST: Money received for use of United States in course of ano ongoing undercover operation by IRS Criminal Investiga- tion Division need not be deposited int6 the Treasury as miscellaneous receipts under 31 U.S.C. § 484 (1976) until operation is concluded or money is no longer needed for use as evidence of crime. The Assistant Secretary for Administration, Department of the Treasury, has requested our concurrence in his opinion that deposit in the Treasury as miscellaneous receipts of money received in an ongoing undercover opera- tion conducted by the Criminal Investigation Division of the Internal: Revenue Service (IRS) may be delayed until the operation is concluded and the money is no longer needed for use as evidence of a crime. Examples of the types of receipts involved are gambling winnings from bets placed by an IRS agent to obtain evidence of violations of the wagering excise tax laws or income generated by an undercover business established by the agency to detect tax law violators. For the reasons that follow, we conclude that 31 U.S.C. § 484 (1976) does not prohibit treating the receipts from a single investigation as one transaction which would be deposited into the miscellaneous receipts account of the Treasury at the conclusion of the operation. 31 U.S.C. § 484 provides: The gross amount of all moneys received from whatever source for the use of the United States, except as otherwise provided in section 487 of this title, shall be paid by the officer or agent re- ceiving the same into the Treasury, at as early a day as practicable, without any abatement or deduc- tion on account of salary, fees, costs, charges, expenses, or claim of any description whatever. But nothing herein shall affect any provision re- lating to the revenues of the United States Postal Service. The statute requires only that deposit be made as soon as practicable. The Assistant Secretary states that he did not feel that a sensible con- struction of 31 U.S.C. § 484 * * * requires that each separate receipt of money by an undercover criminal investigator iqvolved in detecting violations of the revenue laws must be paid into the Treasury prior to the termination I I e-59

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