| Internal Revenue Service Criminal Investigation | |
|---|---|
 IRS-CI Logo | |
 IRS-CI Special Agent Badge | |
| Abbreviation | IRS-CI |
| Motto | Honor The Badge Preserve The Legacy Master Your Craft Inspire The Future |
| Agency overview | |
| Formed | July 1, 1919 |
| Employees | 3,015 (FY 2022)[1] |
| Annual budget | US$1.3 billion (FY 2002)[2] |
| Jurisdictional structure | |
| Federal agency | United States |
| Operations jurisdiction | United States |
| General nature | |
| Specialist jurisdiction |
|
| Operational structure | |
| Headquarters | 1111 Constitution Ave NW Room 2501 Washington, DC 20224 |
| Special Agents | 2,200 (approx) |
| Agency executives |
|
| Parent agency | Internal Revenue Service Department of the Treasury |
| Website | |
| irs.gov/criminalinvestigation | |
Internal Revenue Service, Criminal Investigation (IRS-CI) is the United States federal law enforcement agency responsible for investigating potential criminal violations of the U.S. Internal Revenue Code and related financial crimes, such as money laundering, currency transaction violations, tax-related identity theft fraud and terrorist financing that adversely affect tax administration. While other federal agencies also have investigative jurisdiction for money laundering and some Bank Secrecy Act violations, IRS-CI is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code, in a manner intended to foster confidence in the tax system and deter violations of tax law.[3] Criminal Investigation is a division of the Internal Revenue Service, which in turn is a bureau within the United States Department of the Treasury.
According to information on the IRS web site, the conviction rate for federal tax prosecutions has never fallen below 90 percent. The IRS asserts that their conviction rate is among the highest and that it is a record that is unmatched in federal law enforcement.[4] According to the 2019 annual report, 1500 investigations were initiated by IRS-CI, with 942 prosecutions recommended and 848 sentenced.[5]
IRS-CI is a founding member of the Joint Chiefs of Global Tax Enforcement, a global joint operational group formed in mid-2018 to combat transnational tax crime.[6] IRS-CI is also a member agency of the Organized Crime Drug Enforcement Task Force, a federal drug enforcement program concerned with the disruption of major drug trafficking operations and related crimes, such as money laundering, tax and weapon violations and violent crime.
- ^ "IRS Criminal Investigation 2022 Annual Report" (PDF). Internal Revenue Service. 2022. Retrieved 11 June 2023.
- ^ "Publication 55-B (Rev. 6-2020)" (PDF). Internal Revenue Service. 2020. Retrieved 11 June 2020.
- ^ "Criminal Investigation • Internal Revenue Service". Internal Revenue Service. 2019. Retrieved 11 December 2019.
- ^ "History of IRS Criminal Investigation (CI)". US Department of the Treasury.
- ^ "IRS Criminal Investigation 2019 Annual Report" (PDF). Internal Revenue Service. 2019. Retrieved 11 December 2019.
- ^ "Joint Chiefs of Global Tax Enforcement". IRS. 14 July 2020.
This article incorporates text from this source, which is in the public domain.
