Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Employment Tax Fraud - Criminal Investigation (CI)

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Employment Tax Requirements
Employers are required by law to withhold employment taxes from their employees' salary checks.

Employer and Employee Responsibilities 
Both employer and employee hold the responsibility for collecting and remitting withholding taxes to the Internal Revenue Service (IRS.)

Employment Tax Evasion Schemes
Employment tax evasion schemes can take a variety of forms. Some of the more prevalent methods of evasion include pyramiding, employee leasing, paying employees in cash, filing false payroll tax returns or failing to file payroll tax returns.

Statistical Data 
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentenced and months to serve in prison.

Examples of Employment Tax Investigations
Examples have been written from public record documents filed in the district courts where the case was prosecuted.

 


Criminal Enforcement Home Page

How to Report Suspected Tax Fraud Activities