IRS Logo
Print - Click this link to Print this page

What Criminal Investigation Does

The American system of taxation is based on the premise that all income is taxable (which includes illegally earned income). In many instances, proving that a taxpayer willfully attempted to hide income from the Federal Government is an integral part of proving other criminal activity including fraud, money laundering or Bank Secrecy Act violations. Their methods of proof and investigative skills lead IRS special agents into nearly every legal as well as illegal business in America.

Annual Business Reports

The Annual Business Report showcases some of the many significant investigations that were completed by Criminal Investigation (CI) during the fiscal year and highlights the many program areas.

Fiscal Year 2013
Fiscal Year 2012

Business Strategies and Program Priorities

Criminal Investigation's Annual Business Plan sets priorities and guidance for our criminal investigators. Overall our investigations fall into four interdependent categories:

Within these four interdependent categories, our investigations are further defined in our program and emphasis areas, such as Abusive Tax Schemes and Employment Tax Fraud.  Through the link above you can view summaries of sentenced cases for all our program and emphasis areas; however, we have highlighted some tax and money laundering cases sentenced in the current fiscal year.

If the motive of the crime is money, chances are Criminal Investigation (CI) special agents are involved in tracking the money from the crime to the criminal.  Today’s sophisticated schemes to defraud the government and the American economy demand the financial analytical ability of forensic investigators to wade through complex paper and computerized financial records.  

Initiating an Investigation

IRS special agents must follow strict procedures to initiate an investigation and recommend prosecution to the Department of Justice. These procedures include approval by several IRS officials to ensure investigations are based on factual evidence that tax fraud or another financial crime has occurred.

United States Code Statutes

United States Code Statutes For Which Criminal Investigation Has Jurisdiction

Internal Revenue Manual

IRM, Part 9, Criminal Investigation

 


Criminal Enforcement Home Page

Tax Fraud Alerts

Page Last Reviewed or Updated: 20-Feb-2014