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.
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.
- Why is CI Involved in Financial Crimes?
- Why is CI Involved in Identity Theft?
- Why is CI involved in International Investigations?
- Why is CI Involved in Narcotics-Related Financial Crimes?
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
Internal Revenue Manual