Mission:

Criminal Investigation (CI) serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

Headquarters:

1111 Constitution Ave NW
Room 2527
Washington, DC 20224

Management:

Nancy J. Jardini, Chief, Criminal Investigation
Rick Speier, Deputy Chief, Criminal Investigation

Overview:

IRS Criminal Investigation (CI) is comprised of approximately 2,900 Special Agents whose investigative jurisdiction includes tax, money laundering and Bank Secrecy Act laws. While other federal agencies also have investigative jurisdiction for money laundering and some bank secrecy act violation, IRS is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code.

Compliance with the tax laws in the United States relies heavily on self-assessments of what tax is owed. This is called voluntary compliance. When individuals and corporations make deliberate decisions to not comply with the law, they face the possibility of a civil audit or criminal investigation which could result in prosecution and possible jail time. Publicity of these convictions provides a deterrent effect that enhances voluntary compliance.

As financial investigators, CI special agents fill a unique niche in the federal law enforcement community. Today’s sophisticated schemes to defraud the government demand the analytical ability of financial investigators to wade through complex paper and computerized financial records. Due to the increased use of automation for financial records, CI special agents are trained to recover computer evidence. Along with their financial investigative skills, special agents use specialized forensic technology to recover financial data that may have been encrypted, password protected, or hidden by other electronic means.

Criminal Investigation’s conviction rate is one of the highest in federal law enforcement. Not only do the courts hand down substantial prison sentences, but those convicted must also pay fines, civil taxes and penalties.

• CI is The Law Enforcement Arm of the IRS
• History of Criminal Investigation (CI)
• In July 1998, the Internal Revenue Service (IRS) Commissioner appointed Judge William Webster to direct an independent review of the Criminal Investigation (CI) function. Judge Webster assembled a task force to assess the CI function’s effectiveness in accomplishing its mission as the IRS’ criminal law enforcement arm.
• In Summer 2002, CI Completes "Webster Report" Recommendations

Strategic Priorities:

The Criminal Investigation strategic plan is comprised of three interdependent programs: Legal Source Tax Crimes; Illegal Source Financial Crimes; and Narcotics Related Financial Crimes. These three programs are mutually supportive, and encourage utilization of all statutes within CI’s jurisdiction, the grand jury process, and enforcement techniques to combat tax, money laundering and currency crime violations. Criminal Investigation must investigate and assist in the prosecution of those significant financial investigations that will generate the maximum deterrent effect, enhance voluntary compliance, and promote public confidence in the tax system.

Criminal Investigation (CI) Enforcement Strategy