How Does an IRS Criminal Investigation Begin?
The Internal Revenue Service Criminal Investigation Division serves the American public by conducting criminal investigations regarding alleged tax violation and various money laundering statutes. There is a long, complicated investigation process involving many levels of personnel that goes into prosecuting these types of criminals.
IRS criminal investigations begin when an auditor or collections officer detects possible fraud. The first part of the preliminary process is a primary investigation, in which questionable information is further explored reevaluated. An IRS supervisor will then decide whether or not the investigation should be continued and further delved into. The next part of the process is called the “subject criminal investigation.”
During the subject criminal investigation, multiple techniques are used to determine when and how fraudulent activity occurred, as well as the level of impact that the alleged criminal activity has created. Investigators may interview third party witnesses, conduct video surveillance, get search warrants for a home or office, subpoena bank records and review financial data.
If the criminal investigation results in sufficient evidence to continue a case, the evidence will be reviewed by the supervisory special agent, Centralized Case Review, the criminal investigation assistant special agent in charge and the criminal investigation special agent in charge. Lastly, the special agent in charge will make the final determination as to whether or not the case should be prosecuted with the Department of Justice, Tax Division or the United States Attorney for all other investigations.
If you believe you are being investigated by the IRS it is imperative that you speak with a lawyer. The impact of an IRS investigation and prosecution can be immense, and without an experienced attorney you may be subjecting yourself to a financial catastrophe and public embarrassment.
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