Criminal Investigations & Examinations

A criminal investigation conducted by the IRS is different from a civil investigation. Criminal investigation of taxpayer returns or fraudulent tax activity is conducted by the Criminal Investigation Division of the IRS (“CID”). A taxpayer may come to the attention of a Special Agent of the CID in one of many ways, including a referral by a Revenue Agent conducting a civil audit of the taxpayer, the discovery of incriminating information during an investigation of another taxpayer (i.e. the taxpayer’s business partner), or a tip from a whistleblower

IRS Special Agents aggressively pursue criminal prosecution of taxpayers they believe are intentionally failing to file tax returns, failing to pay tax liability due, misrepresenting income, or taking inflated and unsubstantiated deductions. A conviction for tax fraud or tax evasion could mean jail time and substantial monetary sanctions