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information, and any acts that threaten the proper administration of IRS regulations. Internal Security
Inspectors, using physical force or firearms when necessary, apprehend and arrest suspected individuals.
It is interesting to note that more bribery cases have been successfully prosecuted by the Internal Revenue
Inspection Service than by all other federal investigative agencies combined.
Working Conditions
Internal Security Inspectors may be assigned to work stations at the National Office of the Internal
Revenue Service in Washington, D.C., or to one of the regional or district offices found throughout the
United States. There are 58 IRS district offices with at least one in each of the 50 states. Regional offices
are located in the following cities: San Francisco, Dallas, Cincinnati, Chicago, Atlanta, Philadelphia, and
New York. Internal Security Inspectors work irregular schedules in excess of 40 hours a week and may
have to travel to carry out their duties. They often work under stress and are subject to personal risks
during certain assignments. Fringe benefits associated with this work include paid vacation and holidays,
overtime pay, sick leave, low-cost medical and life insurance, financial protection in the event of job-
related injury or death, and a retirement pension. Internal Security Inspectors who have 20 years of service
in criminal investigation activities are eligible to retire at 50 years of age.
Promotion Opportunities
Generally, the prospects for advancement in this field are favorable, and those who demonstrate the ability
to assume more difficult and responsible tasks may compete for higher-level technical, supervisory, and
managerial positions.
INTERNAL REVENUE SERVICE SPECIAL AGENT
Duties of the Job
Criminal violations of the Internal Revenue Code, with the exception of those relating to alcohol, tobacco,
and firearms, are the responsibility of Special Agents of the Criminal Investigation Division (CID).
Attempts to evade or defeat a tax and willful failure to file returns are the principal violations with which
Agents are concerned. Their investigations center primarily on income, employment, and excise taxes and
are carried out to the extent necessary to determine whether violations of federal tax laws have occurred.
If violations took place, Special Agents must then gather sufficient evidence to prove guilt beyond a
reasonable doubt. Tax fraud occurs in a variety of occupations and income groups. Examples of those who
may be recommended for prosecution are attorneys, accountants, politicians, proprietors of businesses,
tax protesters, corporate officers, narcotics dealers, and physicians. Tax evaders often use clever methods
to avoid tax payments, and their criminal acts often take place over a period of years. As a result,
investigations are made difficult by the numerous transactions taking place during those years plus the
sizeable number of records requiring analysis.
The investigation process begins when the Criminal Investigation Division in a particular tax district
receives reports about alleged tax violations. Typical sources of this information include IRS Agents, Tax
Technicians, and Revenue Officers; IRS Special Agents working on related cases; officers of other
federal, state, and local law enforcement agencies; and informants. The information is evaluated by
supervisory personnel, and if criminal violations are indicated, the case is assigned to a Special Agent of
the Criminal Investigation Division. Initially, Special Agents attempt to determine the true taxable
