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How does the IRS investigate alleged tax crimes?

| Sep 30, 2020 | Tax Crimes

Accusations from federal agencies can result in serious criminal cases and possible consequences. In some instances, the Internal Revenue Service may suspect a Massachusetts resident of committing tax crimes and start an investigation into that person’s actions. Understanding what that type of scenario could involve may help anyone facing this type of predicament.

It is important to note that the IRS cannot simply start an investigation on the slightest whim. Special agents go over any information provided by a revenue agent or officer that raised suspicion of fraud or other illegal tax actions. This part of the process is known as the primary investigation, and any information gathered from those initial steps goes to the agents’ supervisors for further review. The supervisor will then decide whether to approve further investigative action. This approval must then be approved by the head of the office before a criminal investigation can begin.

If a criminal investigation from the IRS does take place, the special agents involved in the case will gather additional information regarding the suspicious activity. This step allows them to determine whether evidence exists that points to the elements of a tax crime. If there is not enough evidence, the investigation may be discontinued, or if enough evidence does exist, a recommendation for prosecution could occur.

No Massachusetts residents want to learn that he or she is facing an investigation or prosecution for tax crimes. Because this is a criminal case, treating the allegations seriously is a must. Anyone facing federal charges from the IRS will certainly want to understand as much as possible about what the investigation involved, the alleged evidence uncovered and available defense options.

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