IRS Criminal Examination
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 fiscal year 2011.
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
Internal Revenue Manual
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