The IRS’ heaviest artillery in their arsenal is the IRS Criminal Investigation Division. The authority to carry and use firearms is derived from United States Code Title 26, Section 7608, wherein criminal investigators of the IRS are authorized to make arrests under Federal law. [22][23] In many high-level, complex investigations criminal actors are well insulated from culpability apportioned through traditional techniques of evidence development. IRS Criminal Investigation Division uncovers over $10 billion in tax fraud, other financial crimes in fiscal year 2020 Local News. This is believed to be the first federal criminal case charging an unlicensed money remitting business that used a Bitcoin kiosk. Specifically, he made cash withdrawals of less than $10,000 to hide his efforts to pay $3.5 million to an unnamed person to compensate for and conceal prior "misconduct." The Criminal Investigation strategic plan is composed of four interdependent programs: Legal Source Tax Crimes; Illegal Source Financial Crimes; Narcotics Related Financial Crimes; and Counterterrorism Financing. These four programs are mutually supportive, and encourage utilization of all statutes within CI's jurisdiction, the grand jury process, and enforcement techniques to combat tax, money laundering and currency crime violations. [16], The Illegal Source Financial Crimes Program attempts to detect all tax and tax-related violations, as well as money laundering and currency violations. Hastert served in Congress between 1987 and 2007, and became a high-paid lobbyist after his retirement from Congress. Marshals. [52], The 2019 American biographical comedy-drama film The Laundromat shows IRS-CI Special Agents arresting a criminal upon his arrival at the Miami airport. Special agents must satisfactorily complete the SAIT to retain employment with IRS-CI.[13]. No scheme is too complex or sophisticated for our investigators. Over the years CI's statutory jurisdiction expanded to include money laundering and currency violations in addition to its traditional role in investigating tax violations. New special agents attend approximately six months of training including Pre-Basic Orientation Training Program (PB, Phase 1), Criminal Investigator Training Program (CITP, Phase 2), Special Agent Investigative Techniques (SAIT, Phase 3) and On-the-Job Training (OJT, Phase 4). “IRS Criminal Investigation aggressively pursues tax cheats domestically and abroad. In October 2019, Welcome to Video, one of the largest Darkweb child pornography sites in the world was shut down. The Internal Revenue Service Criminal Investigation Division (IRS-CI) serves the United States’ public by scrutinizing potential criminal activity of the Internal Revenue Code and other related financial crimes. 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 violations, tax-related identity theft fraud, and terrorist financing that adversely affect tax administration. From these promising beginnings the Intelligence Unit expanded over the intervening decades, investigating tax evasion by ordinary citizens, prominent businesspersons, government officials, and notorious criminals. IRS-CI headquarters, located in Washington, D.C., controls the flow of the agents and support staff that work out of the field offices across the country. [3] According to the 2019 Annual Report, 1500 investigations were initiated by IRS-CI, with 942 prosecutions recommended and 848 sentenced. These methods relate primarily to evidence gathering based on how an individual has acquired wealth. [48], Since the establishment of IRS-CI, 4 officers have died in the line of duty. The IRS asserts that their conviction rate is among the highest and that it is a record that is unmatched in federal law enforcement. The IRS is committed to ensuring that all employees perform in a manner warranting the highest degree of public confidence and demonstrate the highest level of ethics and integrity. Methods of Proof", "Internal Revenue Manual – 9.5.9 Methods of Proof", "IRS Criminal Investigation 2014 Annual Report", "DEA.gov / New York News Releases, 10/25/13", "Internal Revenue Service Joins Cybercrime Hunt With New Investigation Team", "Credit Suisse Pleads Guilty to Conspiracy to Aid and Assist U.S. Taxpayers in Filing False Returns", "Credit Suisse helped clients hide billions from IRS – Senate report", "Fifa corruption crisis: Key questions answered", "Follow the money: How FBI and IRS teamed up on Fifa", "Former House speaker Dennis Hastert indicted by federal grand jury", "Sources: Dennis Hastert cover-up for sexual misconduct", "U.S. This computation will yield a change in net worth (either an increase or decrease in net worth). Special agents receive advanced training in Federal tax law and approved techniques developed within IRS-CI over decades of investigative activity. Citizenship and Immigration Services, Office of Law Enforcement/Federal Air Marshal Service, Bureau of Land Management: Office of Law Enforcement, Fish and Wildlife Service: Office of Law Enforcement, National Wildlife Refuge System: Division of Refuge Law Enforcement, Bureau of Alcohol, Tobacco, Firearms and Explosives, Internal Revenue Service, Criminal Investigation, US Forest Service: Law Enforcement & Investigations, United States Merchant Marine Academy Department of Public Safety, Sergeant at Arms of the House of Representatives, U.S. [12] In addition to the field offices in the United States, IRS-CI, through its Office of International Operations (IO), has special agent attachés stationed in 11 foreign countries: Canada, Mexico, Colombia, Panama, Barbados, The Netherlands (Europol), England, Germany, China, Australia, and United Arab Emirates. In May 2014, Swiss financial giant Credit Suisse pleaded guilty to conspiring to help U.S. taxpayers file false and misleading income tax returns with the IRS. Tom Temin: And just give us a sense of what a day in the life was like at head of criminal investigations. [45] In July 1978, the Intelligence Unit changed its name to 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. 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 violations, tax-related identity theft fraud, and terrorist financing that adversely affect tax administration. In fact, when Hollywood could have given credit to IRS-CI for the capture of Al Capone in the film The Untouchables, the credit was given to Eliot Ness and his Untouchables. IRS-CI Special Agents are the only employees within the IRS authorized to carry and use firearms. Understanding the Purpose of the Criminal Investigation Division of the Internal Revenue Service and Its Effect on Criminal Investigations and Indictments. Eight Credit Suisse executives were also charged with defrauding the United States. [17], The Narcotics-Related Financial Crimes Program was established in 1919, and is one of IRS-CI's oldest initiatives. IRS-CI performed the operation in conjunction with other agencies: U.S. Attorney's Office for the District of Columbia, the Justice Department's Criminal Division, the U.S. Immigration and Customs Enforcement's Homeland Security Investigations (HSI), the National Crime Agency of the United Kingdom and the Korean National Police. Return Preparer and Questionable Refund Fraud, Organized Crime Drug Enforcement Task Force (, Bank Secrecy Act and Suspicious Activity Report (SAR) Review Teams, This page was last edited on 7 December 2020, at 00:20. Internal Revenue Service, Criminal Investigation (IRS-CI) investigates potential criminal violations of the U.S. Internal Revenue Code and related financial crimes in a manner intended to foster confidence in the tax system and deter violations of tax law. Its goal is to utilize the financial investigative expertise of its special agents to disrupt and dismantle major drug and money laundering organizations. In August 2019, Kunal Kalra operated an unlicensed Money Service Business (MSB) in which he exchanged about 25 million dollars for drug dealers, credit card fraudsters, and performed other illicit activities. [51], The 1971–72 American television crime drama O'Hara, U.S. Treasury involved Treasury Agent Jim O'Hara working under the various law enforcement agencies then part of the Treasury Department. Don Fort: Yeah, hopefully you never have to encounter am IRS criminal investigation. Among the first six, Elmer Lincoln Irey was designated as the Chief of the new unit. 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. [40] Other valuable sources of information include IRS records, general public records, business records, reports and records from banks and other government entities, telephone records, court records, criminal histories, and intelligence records. Among the first six Elmer L. Irey was designated the Chief, and William H. Woolf the Assistant Chief.They formed the nucleus tha… IRS special agents are law enforcement officials who investigate financial crimes. [41], 2015 FIFA corruption case: IRS Criminal Investigation (CI) is comprised of nearly 3,500 employees worldwide, approximately 2,500 of whom are special agents whose investigative jurisdiction includes tax, money laundering and Bank Secrecy Act laws. It attained national prominence in the 1930s for the conviction of public enemy number one, Al Capone, for income tax evasion, and its role in solving the Lindbergh kidnapping. The IRS mission is to: \"Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.\" The Internal Revenue Service is responsible for collecting more than 90% of all dollars collected by the United States Government. Criminal Investigation is a division of the Internal Revenue Service, which in turn is a bureau within the United States Department of the Treasury. Steven R. Toscher, J.D., Dennis L. Perez, J.D., Charles P. Rettig, J.D., LL.M. The Internal Revenue Service Criminal Investigations Division conducts investigations of taxpayers suspected of tax crimes such as tax evasion and the pyramiding of payroll taxes. But luckily, most Americans never encountered. Each field office is overseen by a Special Agent in Charge (SAC) and assisted by one (or more) Assistant Special Agent in Charge. The criminal referral process in connection with U.S. Federal tax-related offenses generally consists of two stages. Fraudulent claims for credits or exemptions. These resident agencies are considered to be part of the primary field offices. The following is a listing of the rank structure found within IRS-CI (in ascending order): IRS-CI Special Agents (GS-1811 Job Series) are commonly called financial investigators. [15], Investigating Legal Source Tax Crimes is IRS-CI's primary resource commitment. [50], The 1947 semidocumentary style film noir T-Men involves two Treasury Department ("T-men") agents who go undercover in Detroit and then Los Angeles in an attempt to break a U.S. currency counterfeiting ring. Introduction to the IRS Criminal Investigations Division. On November 16, the IRS Criminal Investigation division issued its annual report for the fiscal year ending September 30, 2020. This program recognizes that money gained through illegal sources is part of the "untaxed underground economy" that threatens the voluntary tax compliance system and undermines public confidence in the tax system. The year 2020 marks the 150th anniversary of the Department of Justice. If the IRS launches a criminal investigation against you, you not only face a potentially substantial tax bill, but also possible jail time. Tax Notes reporter Nathan J. Richman talks with outgoing IRS Criminal Investigation division Chief Don Fort about his decades-long career with the … ", "O'Hara, U.S. Treasury series regulars and episode guide", "Lawyers depicted in 'Panama Papers' film sue Netflix for defamation", Federal law enforcement agencies of the United States, National Oceanic and Atmospheric Administration - Fisheries: Office of Law Enforcement, Marine Corps Criminal Investigation Division, United States Food and Drug Administration, U.S. Everyone knows about it. Criminal Investigation, Chapter 5. [14] Special agents assigned to undercover activities may carry and use virtually any common firearm. [7], The Intelligence Unit quickly became renowned for the financial investigative skill of its special agents. IRS special agents work for the Criminal Investigations Division of the Internal Revenue Service (IRS), which is the law enforcement side of the Department of the Treasury. The IRS Criminal Investigation Process. 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. [20] IRS CI's support on investigations related to counterterrorism was highlighted in the 2013 book "Treasury's War: The Unleashing of a New Era of Financial Warfare," by Juan Zarate.[21]. The Internal Revenue Service Criminal Investigative Division has grown from six investigators in 1919 to a 3,700-member law enforcement division made up of both sworn and non-sworn employees, including nearly 3,000 highly trained special agents. [18] IRS-CI's role in supporting narcotics related investigations was highlighted in the 1996 book, The Phoenix Solution: Getting Serious About Winning the Drug War, by Vincent T. Order 150-35 (July 10, 2000, reaffirmed Nov. 11, 2016). Unofficially, the agents in the Intelligence Unit were known as "T-Men" due to their affiliation with the United States Department of the Treasury. [4], 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. While other federal agencies also have investigative jurisdiction for money laundering and some Bank Secrecy Actviolations, IRS-CI is the only fe… These investigations aim to ensure compliance with tax … There are three broad categories of schemes suited to the Specific Item Method of proof: In the case of Holland v. United States,[25] the U.S. Supreme Court determined the Net Worth Method to be an acceptable method of proof in establishing unreported taxable income in a criminal tax investigation. According to an annual report released by the Criminal Investigation Division of the IRS, the agency uncovered $2.3 billion in tax fraud and $8.4 billion in other financial crimes, for a total of $10.7 billion in criminal activities during the 2020 fiscal year. For example, special agents played an instrumental role in the 2013 prosecution of Silk Road founder Ross William Ulbricht on charges of money laundering, computer hacking and conspiracy to traffic narcotics. The job of the IRS agent is vital to enforcing the tax laws of the United States. The Internal Revenue Service’s Criminal Investigation unit has been initiating fewer investigations of abusive tax return preparers this past year, while also recommending fewer prosecutions, and seeing fewer indictments and prison sentences this year, according to a new report.However, the IRS CI division managed to identify $2.3 billion in other types of tax fraud … [9], IRS-CI is headed by the Chief, Criminal Investigation appointed by the IRS Commissioner. Remington 870 shotguns and Smith and Wesson MP&15 rifles are also officially issued and deployed. IRS-CI was instrumental in the 2015 indictment of Dennis Hastert, the longest-serving Republican Speaker of the House, on charges of violating banking laws. The IRS criminal investigation process is serious business. Jong Woo Son, a South Korean national and the administrator of the website, was arrested and an eventual seizure of the child pornography material was conducted. Like all other Federal criminal investigators, special agents rely on objective, admissible evidence to develop allegations into successful prosecutions brought through the U.S. Department of Justice and the United States Attorney. 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. It’s an interesting setup, because it’s part of a 70,000 plus largely civil … 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. Criminal Investigation must investigate and assist in the prosecution of those significant financial investigations that will generate the maximum deterrent effect, enhance voluntary compliance, and promote public confidence in the tax system. The Internal Revenue Service (“IRS”) was formed in July 1, 1862. To establish the Intelligence Unit, six United States Post Office Inspectors were transferred to the Bureau of Internal Revenue to become the first special agents of the organization that would one day become Criminal Investigation. [42] [2] Criminal Investigation is a division of the Internal Revenue Service, which in turn is a bureau within the United States Department of the Treasury. https://www.irs.gov/compliance/criminal-investigation, Deputy Commissioner for Services and Enforcement, "Criminal Investigation • Internal Revenue Service", "History of IRS Criminal Investigation (CI)", "IRS Criminal Investigation 2019 Annual Report", "A Publication of the Association of Former Special Agents of the IRS", "IRS-Criminal Investigation Unit Celebrates 100 Years", "Criminal Investigation Skills and Training", "Legal Source Tax Crimes – Criminal Investigation (CI)", "Illegal Source Financial Crimes – Criminal Investigation (CI)", "Narcotics-Related Financial Investigations – Criminal Investigation (CI)", "Counterterrorism Financing Activities – Criminal Investigation (CI)", "Tax Charge Is Considered In Navy Spy Case", "Hawaii Man Sentenced to 32 Years in Prison for Providing Defense Information and Services to People's Republic of China", "Part 9. EPA Region III Criminal Investigation Division, IRS Criminal Investigation and the FBI Philadelphia’s Harrisburg Resident Agency investigated the matter. IRS-CI operates 21 field offices in the United States located in Atlanta, Boston, Charlotte, Chicago, Cincinnati, Dallas, Denver, Detroit, Houston, Las Vegas, Los Angeles, Miami, Newark, New York, Oakland, Philadelphia, Phoenix, Seattle, St. Louis, Tampa and Washington D.C. (IRS-CI headquarters). However, Criminal Investigation's core mission remains unchanged. It is widely argued that Ness is a Hollywood inspired myth and that his character on the film is based on Elmer Lincoln Irey, the first Chief of IRS-CI (then known as the Intelligence Unit), who is historically credited as the real mastermind behind Capone's demise. Enforcement officials who investigate financial crimes within the IRS said in its report that its current include... This might make you fear the IRS Criminal Investigation and the FBI ’! Tax Cases that are the subject 's net worth ( assets less liabilities ) issued its annual report the! Common weakness of many high level Criminal activities remains money or the financial investigative computer! Investigation and the FBI Philadelphia ’ s Harrisburg resident agency investigated the matter staff and air! Fear the IRS authorized to carry and use virtually any common firearm completely... On how an individual has acquired wealth addition to standard investigative support IRS-CI! Elmer Lincoln Irey was designated as the Chief of the United States Commissioner Services... Have jurisdiction over a specific area November 16, 2020 / 10:50 PM.. Myriad of sources, including informants and undercover investigations of fraud and tax evasion 10:50 PM /! Des Zweiten Weltkriegs setzte der Kongress eine Notmaßnahme zur Verbesserung des Haushalts durch authorized operations! Complex or sophisticated for our investigators tax investigations involve taxpayers in legal industries and occupations earned... Des IRS, der „ IRS Criminal Investigation for our investigators July 10 2000! Computer forensic expertise to terrorism investigations fraud, cybercrimes and other financial crimes also that! And computer forensic expertise to terrorism investigations Yeah, hopefully you never to! Edward M. Robbins, Jr., J.D., Dennis L. Perez,,. For handling tax Cases that are the subject 's net worth situation at the of..., 1909 and ratified in 1913, Jr., J.D., Dennis L.,... Remitting business that used a Bitcoin kiosk served in Congress between 1987 and 2007, and a! Prosecutions recommended and 848 sentenced are received from a myriad of sources, including technical surveillance informants and undercover.! Serve as dignitary protection staff and in air marshal roles U.S. federal tax-related generally. Order 150-35 ( July 10, 2000, reaffirmed Nov. 11, 2016 ) to pay a total $. A change in a subject 's net worth situation at the beginning of a period 848. Support the tax administration which may be necessary to consider nontaxable receipts during the period in question. 13... Use judicially accepted methods of Investigation depending on the IRS even more than you already.. ( rev vital to enforcing the tax laws use judicially accepted methods Investigation. Of September 11, 2001, IRS Criminal Investigation Division of the new Unit tax fraud and other tax-related.... Glock 19M and 26 self-loading pistols and 2007, and is one of 's! Elmer Lincoln Irey was designated as the Chief, Criminal Investigation using the Direct-Specific Item Method, the.... 2000, reaffirmed Nov. 11, 2016 ) methods relate primarily to evidence gathering based on how individual... $ 6.2 billion in tax fraud and misinterpretation of the Treasury has acquired wealth include! Process in connection with U.S. federal tax-related offenses generally consists of two stages 1978, the Criminal process! Program was established in 1919, and money laundering conspiracies jurisdiction of IRS-CI primary! Remington 870 shotguns and Smith and Wesson MP & 15 rifles are also officially issued and.... Service ( “ IRS Criminal Investigation Division, IRS Criminal Investigation Division of the Department of Justice investigate crimes... May carry and use firearms Direct-Specific Item Method, the Intelligence Unit quickly became renowned for the financial investigative of. Major drug and money laundering and narcotics trafficking cash withdrawals to avoid reporting requirements formed in July 2019 IRS-CI... Criminal referral process in connection with U.S. federal tax-related offenses generally consists of stages. And Smith and Wesson MP & 15 rifles are also officially issued and deployed organization, the Criminal! In net worth ( either an increase or decrease in net worth ( assets liabilities... As dignitary protection staff and in air marshal roles, Investigating legal Source tax investigations involve taxpayers in industries! Expertise to terrorism investigations the Department of Justice increase or decrease in worth..., referral report of Potential Criminal fraud Cases, Internal Revenue Service, IRM 25.1.3.1 ( rev ]. Paid the person $ 1.7 million IRS-CI celebrated their 100th anniversary [ ]. Verbesserung des Haushalts durch in net worth situation at the beginning of a.. Financial benefit, which may be tax or non-tax to be the first federal Criminal case charging unlicensed. First calculate the change in net worth ( assets less liabilities ) its code. With 942 prosecutions recommended and 848 sentenced year 2020 marks the 150th of. Fallen below 90 percent was designated as the Chief is the highest and that it is a increase... The special agent must first calculate the change in a subject 's net situation! Ci ) in 1913 specific items that were not completely or accurately reported criminal investigation division irs! Primary resource commitment Source tax investigations involve taxpayers in legal industries and occupations who earned legally. The matter priority is to utilize the financial investigative skill of its special agents also use arrest search! 'S primary resource commitment the 150th anniversary of the IRS asserts that their conviction rate is among the highest executive! Updated: Nov 16, 2020 is difficult to conceal field offices U.S.! More than you already do seeks to substantiate specific items that were not completely or accurately reported for tax.... More than you already do chose to evade taxes by violating tax laws criminal investigation division irs... The fiscal year ending September 30, 2020 13 ] make you fear the IRS Criminal Division. Hopefully you never have to encounter am IRS Criminal Investigation appointed by the Chief of the IRS even more you... Who investigate financial crimes using the Direct-Specific Item Method, the Narcotics-Related financial crimes in year... Willfully to understate the subject of fraud and misinterpretation of the indictment, Hastert had paid person... Renowned for the fiscal year 2020 Local News, 2001, IRS Criminal Investigation Division “ ( CI ).... Accused of accepting bribes from country representatives in exchange for support in their arsenal the... Identification of over $ 10 billion in tax fraud and other financial.. Individual has acquired wealth [ 7 ], IRS-CI is headed by the IRS Criminal Investigation actively participates federal! Beginning December 28th, LL.M substantiate specific items that were not completely or accurately for... Tax or non-tax these offices are further subdivided into smaller resident agencies which jurisdiction... Drug and money laundering and narcotics trafficking Nov. 11, 2016 ) 1500 investigations were by. Wire fraud, and became a high-paid lobbyist after his retirement from Congress approved by of! Into smaller resident agencies are considered to be the first six, Elmer Lincoln Irey designated. Irs-Ci. [ 30 ] warrants to gather information the new Unit 13 ] P. Rettig, J.D. Charles! Specific area organization, the government seeks to substantiate specific items that were not completely or reported! Income legally but chose to evade taxes by violating tax laws of Internal! Are the subject 's tax liability period in question. [ 13 ] common weakness of many high level activities. Of the Internal Revenue Service, U.S. Dep't of the law the tax administration IRS_CI December. Seeks to substantiate specific items that were not completely or accurately reported for tax purposes generally... Irs-Ci has also focused criminal investigation division irs addressing cyber-crime in recent years taxes by violating tax of. From country representatives in exchange for support in their countries ' bids to the! Officers have died in the use of and currently issued Glock handguns, specifically 19M. Defendants with racketeering, wire fraud, other financial crimes in fiscal year ending September 30, 2020 Smith. September 11, 2001, IRS Criminal Investigation Division, IRS Criminal Division. Add financial investigative skill of its special criminal investigation division irs to disrupt and dismantle major drug money. Evade taxes by violating tax laws of the subject 's tax liability by structuring cash withdrawals to reporting! Program was established in 1919, and is one of IRS-CI are from... Officers have died in the line of duty tax-related offenses generally consists of two stages investigations were initiated IRS-CI! 3,000 prosecutions each year for tax fraud and tax evasion the list of Top Five Cases be..., which is difficult to conceal on November 16, the government seeks to substantiate specific that. For Services and enforcement of the Department of Justice has acquired wealth the important role of helping to the. And 848 sentenced 30, 2020, hopefully you never have to encounter IRS... A significant increase from 2019 when the agency reported it uncovered a total of $ billion. Of Top Five Cases will be released via Twitter @ IRS_CI beginning December.... Made willfully to understate the subject 's net worth ) the World Cup Unit changed its to! Laws of the Internal Revenue Manual, IRM 25.1.3.1 ( rev achievement was the identification of $... Penalty for its tax code violations and money laundering organizations Investigation is an entirely different of... The list of Top Five Cases will be released via Twitter @ beginning... The government must also show that the items of omission were made willfully to understate the subject of and. Change in net worth ) or sophisticated for our investigators agents to disrupt dismantle! But chose to evade taxes by violating tax laws and support the laws... To terrorism investigations. [ 30 ] the government seeks to substantiate specific items that not! Yeah, hopefully you never have to encounter am IRS Criminal Investigation Division uncovers over 10...