Law Enforcement and Investigation In support of the overall IRS 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 … Criminal Investigation’s conviction rate is one of the highest in federal law enforcement. CI is the Criminal Law Enforcement Arm of the IRS; History of IRS Criminal Investigation (CI) The Internal Revenue Service (IRS) has an established Criminal Investigation (CI) Division that is responsible for investigating criminal violations of the Internal Revenue Code, as well as related financial crimes within the tax system. The IRS criminal investigation process is serious business. IRS 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. The Criminal Investigation Division “CID” is composed of federal agents (called “Special Agents”), who are highly trained financial investigators that carry a gun and wear a badge. Not only do the courts hand down substantial prison sentences, but those convicted must also pay fines, civil taxes and penalties. The IRS Criminal Investigation Process.

The IRS Special Agents represent the Criminal Investigations department of the IRS. If you've been contacted by Special Agents from the IRS, it means that the IRS may believe that you have committed a tax crime and are conducting a criminal investigation about you and/or your business.