Criminal Investigation | Internal Revenue Service
Overview
The IRS Criminal Investigation (CI) serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes. CI's mission is to foster confidence in the tax system and ensure compliance with the law.
Report Tax Fraud
If you suspect tax fraud or want to report tax schemes, you can take the following actions:
- Report Tax Fraud: If you have information about an individual or business committing tax fraud, you can report it to the IRS. This helps CI identify potential criminal violations and take appropriate action.
- Identify Tax Schemes: If you come across a tax scheme or fraudulent activity, you can report it to the IRS. This helps CI uncover and dismantle illegal tax schemes.
- Voluntarily Disclose: If you have engaged in tax fraud or non-compliance and want to come forward, you can voluntarily disclose your information to the IRS. This may help mitigate potential penalties and criminal charges.
What We Do
About Criminal Investigation
CI is responsible for investigating a wide range of financial crimes, including tax evasion, money laundering, identity theft, and other financial frauds. By conducting thorough investigations, CI aims to maintain the integrity of the tax system and protect taxpayers' interests.
What We Investigate
CI investigates various types of criminal violations, including:
- Tax evasion and fraud
- Money laundering
- Identity theft
- Illegal offshore tax schemes
- Employment tax fraud
- Narcotics-related financial crimes
- Public corruption
- Cybercrimes related to tax and finance
Investigation Process
When CI receives information about potential criminal violations, they conduct a comprehensive investigation. The investigation process typically involves the following steps:
- Case Initiation: CI initiates a case based on information received from various sources, such as referrals from other IRS divisions, whistleblowers, or other law enforcement agencies.
- Evidence Gathering: CI gathers evidence through interviews, subpoenas, search warrants, and other investigative techniques. This helps build a strong case against the suspected individuals or entities.
- Analysis and Evaluation: CI analyzes the collected evidence to determine the extent of the potential criminal violations and evaluate the strength of the case.
- Prosecution: If the evidence supports criminal charges, CI works closely with the Department of Justice (DOJ) to prosecute the case in federal court.
- Sentencing and Recovery: Upon conviction, CI seeks appropriate sentencing for the offenders and works to recover any ill-gotten gains or unpaid taxes.
J5: Our International Partnership
CI is part of the Joint Chiefs of Global Tax Enforcement (J5), an international alliance of tax enforcement authorities. The J5 aims to combat transnational tax crimes and promote global tax compliance through collaboration, information sharing, and joint operations.
Latest News
Here are some recent news updates from IRS Criminal Investigation:
- April 2, 2024 — Miami cryptocurrency exchanger sentenced to prison for running an unlicensed money transmitter business.
- April 2, 2024 — Federal trial jury finds three defendants guilty in a string of violent crimes, drug and gun offenses, and money laundering.
- April 2, 2024 — Johnstown man sentenced to more than three years in prison for crack cocaine violations.
For more news and press releases, visit the IRS Criminal Investigation website.
Page Last Reviewed or Updated: 30-Nov-2023