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. Criminal Investigation continues to fulfill the important role of helping to ensure the integrity and fairness of our nations' tax system.

Annual Business Report

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.

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.

Internal Revenue Manual

IRM, Part 9, Criminal Investigation


 

Tax Fraud Alerts