What is the difference between a Special Agent, Revenue Agent, and Revenue Officer?
• Special Agents (S.A.’s) work for the Criminal Investigation Division. They are federal law enforcement officers and they collect evidence and conduct interviews with taxpayers and witnesses involved in criminal tax cases such as tax evasion, fraudulent tax returns, large failure-to-file cases, money laundering, and false documents or statements submitted to the IRS under the penalties of perjury. Most really good S.A.’s are former Revenue Agents and they have years of experience in interviewing taxpayers and collecting enough evidence to warrant a referral to the Department of Justice for a criminal prosecution. If you are contacted by an S.A., you are going to be a witness against someone else, or you are the target of a criminal investigation. If you are the target, the S.A. will begin the conversation by reading your 5th Amendment Rights. Please note: you will never be interviewed by one S.A. They always travel in pairs. One S.A. will lead the interrogation; the other will be the
