The IRS enforces the Internal Revenue law primarily by conducting civil audits.  Civil audits are when the IRS audits your tax returns after you have filed the returns.

Another way that the IRS enforces the tax laws are by investigating and then seeking criminal convictions against taxpayers who intentionally evade taxes or do not file tax returns.  The agents that investigate taxpayers for the purpose of seeking criminal charges  are called “Special Agents.”  The only job of  IRS Special Agents is to put tax law violators in jail.

While likely that most of these Special Agents are nice people with spouses and children, it is not their job to help taxpayers.  Their job is to put people in jail.  You should be very afraid of Special Agents and respectfully decline to speak to them until you have contacted an attorney.It is your Constitutional right not to speak to Special Agents without an attorney.  The Special Agents will not consider your action in refusing to speak to them without an attorney as anything out of the ordinary or some form of indication of wrongdoing on your part.  The Special Agents know that taxpayers have a right to consult with an attorney and have the right to have an attorney present anytime the taxpayers speak to a representative of the IRS.

Often, if a vigorous defense is asserted during the investigative stage, the IRS will not proceed with the case if they are convinced that the case is not appropriate for indictment and trial. Right at this time, the IRS is increasing their criminal investigations because of budget cuts at the other divisions of the IRS.

If a taxpayer is contacted by the Internal Revenue Service’s Criminal Investigation Division, the taxpayer should immediately seek professional tax advice.  Joseph Falcone can assist you in presenting the appropriate defenses to a criminal tax investigation.