Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  
magnifying glass
Advanced Search   Search Tips

Employment Tax Evasion - Criminal Investigation (CI)

 

Employment Tax Requirements
Employers are required by law to withhold employment taxes from their employees' salary checks.

Employer and Employee Responsibilities - Employment Tax Evasion
Both employer and employee hold the responsibility for collecting and remitting withholding taxes to the Internal Revenue Service (IRS.)

Employment Tax Evasion Schemes
Employment tax evasion schemes can take a variety of forms. Some of the more prevalent methods of evasion include pyramiding, employee leasing, paying employees in cash, filing false payroll tax returns or failing to file payroll tax returns.

Statistical Data - Employment Tax Evasion
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentenced and months to serve in prison.

Examples of Employment Tax Investigations
Examples have been written from public record documents filed in the district courts where the case was prosecuted.


Criminal Investigation (CI) home page

How to Report Suspected Tax Fraud Activities

 


Page Last Reviewed or Updated: October 07, 2008