Enforcement Strategy

The American system of taxation is based on the premise that all income is taxable (which includes illegally earned income). To prove fraud, money laundering or Bank Secrecy Act violations, IRS Criminal Investigation must prove that a taxpayer willfully attempted to hide income from the Federal Government. Their methods of proof and investigative activities lead IRS Special Agents into nearly every legal as well as illegal business in America.

IRS Criminal Investigation issues an Annual Business Plan each fiscal year to further set priorities and guidance for field offices.  

	Why is IRS Involved in Electronic Crimes?
	Why is IRS Involved in Financial Crimes?
	Why is IRS Involved in Narcotics-Related Financial Crimes?

Enforcement Statistics

	Current Fiscal Year
	Three Fiscal Years Trends
	Criminal Investigation Program, by Status or Disposition (Table 18 from the Fiscal Year 2002 IRS Data Book)
	Criminal Investigation Enforcement Statistics (Fiscal Year 1992 through Fiscal Year 2003)

United States Code Statutes

USC for which Criminal Investigation has jurisdiction

Internal Revenue Manual

IRM, Part 9, Criminal Investigation