How does the Criminal Investigation Division of the IRS Select a Tax Crime Lead for Full Investigation?
From a policy perspective, CID chooses Cases for full investigation with the goal of deterring Criminal Tax violations by covering a wide cross section of taxpayers. CID’s aim is to encourage voluntary compliance throughout the nation by covering the widest possible cross section of taxpayers. In the past, subjects of Criminal Tax investigations have included persons from every economic and vocational group and every geographic location. Cases are selected in areas of the tax spectrum that the IRS believes have significant compliance problems. The IRS attempts to identify the specific types of individuals and businesses responsible for the greatest amount of tax fraud. CID is currently focused on dishonest return preparers and persons engaged in the underground economy, believing these groups are involved in dishonest practices and make up a large segments of the population. Cases believed to result in high-publicity are occasionally selected to publicize the enforcement effort often i
