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As with any other criminal activity, tax crimes are serious and require extensive investigations. And, just like the other federal law enforcement agencies, the IRS has special agents that investigate and help to prosecute people for committing such crimes.
In fact, the IRS has its own Criminal Investigation Division and is the only federal agency with the authority to conduct investigations into potential violations and criminal offenses under the Internal Revenue Code. So, how does their process work? What do the agents do and how can they exercise their authority? As you can imagine, there is a lot of information that falls under this topic, so we’ll do our best to keep it as brief but informative as possible.
The Code
IRS Special Agents are given the authority to conduct investigations into any criminal violation of the Internal Revenue Code. This includes a multitude of tax and financial crimes, including tax fraud and evasion, failure to file taxes, money laundering schemes, filing false returns and making false statements.
The Agents and Their Process
At any given time, special agents will be tasked with investigating a number of cases at once. Primarily, their responsibility centers around investigating cases and gathering evidence in order to build up a solid evidentiary foundation so that it might be prosecuted later on. Typically, special agents get these kinds of cases in their infancy, and their investigation will determine whether or not the case is recommended for prosecution or is discontinued.
If a special agent thinks there is enough evidence to support a prosecution and potential conviction, then they will recommend the case for prosecution at the closing of their investigation by filling out any applicable forms needed in order to pass the case off to the IRS’s criminal tax attorneys.
Whenever an investigation is discontinued, it generally means that there was not enough evidence to support prosecution. When discontinuation happens, the agent will need approval from their managing agent. From there, the case will go back to the unit from which it came. Sometimes, if a case has gone farther along, like reaching the level of investigation with the Grand Jury, then a few more formal steps are required for official discontinuation. Such additional steps can include sending notice to the IRS’s criminal tax lawyers and formal closing letters drafted with the Department of Justice.
Regardless of whether the case is recommended for prosecution or discontinuation, the special agent will fill out an investigative report summary detailing their findings, or lack thereof, and associated recommendations.
Speak with an experienced tax law and white collar criminal defense attorney today.
Dealing with IRS problems is difficult enough when it only involves outstanding tax bills, so if you’re being investigated for criminal tax activity, then it’s even more essential that you get help straight away. At Weisberg Kainen Mark, PL, we make it our priority to fight to defend your case against the IRS and any other parties. If you have been charged with a federal tax crime and need help building your defense, please don’t hesitate to contact us right away!
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