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.

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 Investigations

• Three Fiscal YearsTrends

• Criminal Investigation Program, by Status or Disposition , FY 2003 (Table 18 from the Fiscal Year 2003 IRS Data Book)

• Criminal Investigation Enforcement Statistics (FY 1992 through FY 2003)

Criminal Investigation (CI) Annual Business Reports

• FY 2003 Annual Business Report

• FY 2002 Annual Business Report

• FY 2001 Annual Business Report

• FY 2000 Annual Report

• FY 1999 Annual Report

• FY 1998 Annual Report

United States Code Statutes

United States Code Statutes For Which Criminal Investigation Has Jurisdiction

Internal Revenue Manual

IRM, Part 9, Criminal Investigaton

Criminal Investigation (CI)

Tax Fraud Alerts