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Legal Source Tax Crimes - Criminal Investigation (CI)


Criminal Investigation's (CI) primary resource commitment is to develop and investigate Legal Source Tax Crimes. The prosecution of these cases is key to supporting the Service's overall compliance goals, enhancing voluntary compliance with the tax laws, and promoting fairness and equity in our tax system. Legal Source Tax investigations involve taxpayers in legal industries and legal occupations, who earned income legally, but choose to evade taxes by violation of tax laws.

The Legal Source Tax Crimes Program includes those cases that threaten the tax system, such as the Questionable Refund Program (QRP) cases, unscrupulous return preparers and frivolous filers/non-filers who challenge the legality of the filing requirement. Additional important elements of the program are excise tax and employment tax investigations. This Program emphasizes the importance of cooperation between Service compliance functions as well as with Chief Counsel's Office and Department of Justice Tax Division.

Annual Business Plan - FY 2008

Enforcement Strategy
Criminal Investigation (CI)


Page Last Reviewed or Updated: July 29, 2008