Who Are IRS Special Agents and What Should You Do If They Contact You?

The IRS has a division called the Criminal Investigation Division (CI), which is known as its law enforcement branch. This team is made up of around 3,000 employees, and roughly 2,000 of them are called Special Agents.

These Special Agents are highly trained investigators who focus on serious tax crimes, such as fraud or money laundering. Their main goal is not to collect taxes—it's to investigate and build cases that could send tax violators to prison.
 

What Is an IRS Special Agent?

An IRS Special Agent is part of the Criminal Investigation Division. If you’ve been contacted by one, it likely means that the IRS suspects you or your business of committing a tax-related crime.
Special Agents gather evidence and decide whether a case should move forward to criminal prosecution.

Special Agents don’t wear uniforms but are armed and carry badges. They travel in pairs for protection and work to gather evidence as part of their investigations.

In addition to tax crimes, IRS Special Agents sometimes investigate other financial crimes, such as money laundering.
 

When Does the IRS Send Special Agents to Contact Someone?

The IRS will usually send Special Agents only if they have strong indications that a crime might have been committed. Typically, cases involving less than $20,000 in unpaid taxes aren't investigated this way, as the resources required for criminal investigations are focused on larger or more serious cases.

When Special Agents begin their investigation, they may interview people connected to you, such as friends, colleagues, business partners, professional advisers, and even your spouse.

The agents might also monitor your mail (though they can’t open it), follow leads based on return addresses, look through your garbage, or even surveil you in public. In some cases, they might obtain court orders for phone or financial records.
 

How Do IRS Special Agents Usually Make Contact?

The first interaction with IRS Special Agents is often unexpected. They might approach you outside your home, workplace, or even while you're doing errands, such as leaving a gym or restaurant.

Their goal is to catch you off guard when you’re least prepared to respond. In this initial contact, they are hoping to ask you questions about your financial or business dealings.

It’s important to remember that anything you say to them can be used against you. If Special Agents approach you, you should avoid saying anything beyond confirming your identity. Politely tell them that you’d like to speak to an attorney before continuing the conversation.

Many people make mistakes in these moments, either by confessing something outright or by providing misleading information. Speaking with a lawyer first protects you.
 

Why Do IRS Special Agents Try to Catch You Off Guard?

The main reason Special Agents attempt to surprise you is that once you understand the serious nature of the investigation, you're likely to consult a lawyer—and that can make their job harder. At this point, they are trying to gather any evidence or admissions that could help build their case.

If Special Agents approach you out of the blue, they don’t have to read you your Miranda rights because you haven’t been formally detained or charged with a crime. While this doesn’t mean you should panic, it does mean you need to contact a skilled criminal tax attorney as soon as possible.
 

What Happens After Their Investigation?

IRS Special Agents don’t make official charges themselves. Once they’ve conducted their investigation, they present their findings to supervisors and other officials within the IRS.

If the evidence is strong enough, your case may be referred to criminal tax attorneys in the IRS and, eventually, to the Department of Justice or a U.S. District Attorney for prosecution.

Not all cases result in charges, though. Sometimes the investigation reveals that no crime occurred, or the information that started the investigation turns out to be inaccurate.
 

Can a Civil Audit Lead to a Criminal Investigation?

Yes, in some cases, a regular civil audit can escalate into a criminal investigation. If, during an audit, the IRS believes there might be criminal activity, they must stop the audit immediately and refer it for investigation.

At this point, you won’t necessarily know the audit has shifted gears, as the IRS often won’t disclose they suspect a crime until their investigation progresses.
 

Should You Talk to IRS Special Agents If You Know You’re Innocent?

Even if you believe you haven't committed any crime, it’s generally best not to speak with IRS Special Agents without consulting a lawyer first.

You might inadvertently make statements that could hurt your case or cause unnecessary confusion. Getting nervous during questioning could lead to mistakes, even if you’re not guilty of wrongdoing.
 

Why You Should Contact a Criminal Tax Attorney

If IRS Special Agents reach out to you, it means they’re conducting a criminal investigation and think you may be involved. Their ultimate goal is to gather enough information to prove their suspicions. To ensure you don’t accidentally damage your case, it’s important to consult a criminal tax lawyer immediately.

An experienced attorney can help you navigate the situation, protect your rights, and ensure that you don’t unknowingly make matters worse. In most situations, speaking directly with IRS Special Agents is not recommended until you’ve received professional legal advice.

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