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Duties of the Job
Internal Security Inspectors make up the IRS' own investigative unit, and their duties are varied and often
complex. Part of their work requires conducting detailed character and background investigations of
prospective IRS employees including applicants or appointees to technical or nontechnical jobs and those
involved with handling funds; public accountants and former IRS employees who apply to represent
taxpayers at IRS hearings; and those involved in charges of unethical conduct by lawyers, accountants,
or others involved in IRS proceedings. Of primary importance to these Inspectors are complaints or
information that indicate possible wrongdoing by IRS employees. Attempts made to bribe or corrupt
employees to obtain improper advantage in tax matters threaten the integrity of IRS, and swift action is
required to gather evidence, resolve the accusations, and take whatever measures are necessary to protect
trust in the agency.
Internal Security Inspectors also investigate attempts to influence or interfere with the administration
of IRS statutes through the use of threats, assaults, and similar methods. They are often assigned as armed
escorts responsible for protecting IRS employees and government witnesses in legal proceedings. Other
duties performed by Inspectors include investigation of cases in which federal tax information was
illegally disclosed, either by IRS personnel or by preparers who were given this information in
confidence; accidents involving IRS employees or property that result in civil law suits; and the conduct
of special investigations, studies, and inquiries when directed by the Secretary of the Treasury, the
Commissioner of the Internal Revenue Service, or other high-level officials. Internal Security Inspectors
work cooperatively with law enforcement personnel of other agencies and at times may assist in providing
security for the President of the United States and other American of foreign dignitaries.
By its very nature, the job of the Internal Security Inspector is often more difficult than many others in
the investigative field. Since most of the Internal Security Inspector's criminal investigations involve secret
or concealed crimes, he or she must first learn that the crime has been--or is going to be--committed. The
Internal Security Inspector must discover where and how it occurred--or will occur--and who is involved.
Upon accomplishing this, he or she must secure all the necessary evidence, arrange the apprehension of those
responsible, and prepare the material that will lead to successful prosecution. The average criminal
investigator rarely has so complex a problem. In burglary or homicide, for example, someone usually reports
the crime, and thus there is evidence that the crime did occur. The sole remaining problems are to find out
who did it and to prove it. Much of the critical evidence remains at the scene of the crime.
Internal Security Inspectors are faced with extremely heavy workloads as the following excerpt from
the Commissioner's Annual Report of 1982 attests. In reading the record of indictments and convictions,
keep in mind that the majority of investigations lead to innocent persons.
The internal security division's investigations to protect the integrity of the IRS resulted in the arrest
or indictment of 95 taxpayers and tax practitioners and 272 current or former IRS employees. There
were convictions or guilty pleas in the cases of 121 individuals arrested or indicted in 1982 or
earlier. Of these convictions, 18 were for bribery and 21 for assault, while the rest involved
conspiracy to defraud the government, embezzlement, impersonation of a federal officer, narcotics,
and other offenses.
The internal security division completed 5,495 background investigations of employees during
the year and conducted police record checks on all persons considered for temporary appointments.
These investigations and record searches resulted in the rejection of 72 job applicants and
administrative actions against 332 employees. Internal security also conducted 902 investigations
of alleged employee misconduct, with 74 resulting in exoneration of the employees involved.
To summarize, the investigative jurisdiction of the Inspection Service includes bribery, perjury,
embezzlement, fraud, assault, conspiracy, collusion, extortion, forgery, unauthorized disclosure of
