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income of the subject and whether a deliberate attempt was made to understate income or to avoid filing
a tax return. They do this by interviewing the subject, key witnesses, and other parties to the case. Any
evidence gathered is carefully recorded, evaluated, and organized. In certain instances, individuals
involved in a case may be hostile or reluctant to give information, or they may give false testimony to
protect the taxpayer in question. Special Agents, however, are quite skilled at spotting tax frauds and
uncovering unreported income or hidden assets. In cases in which taxpayer records are withheld, lost,
destroyed, or altered, Special Agents are faced with the difficult task of reconstructing these records by
locating alternative sources of information. They do so by investigating the subject's personal and
financial history and by examining such items as bank records and cancelled checks, brokerage accounts,
property transactions, and tax returns filed in past years. These activities require a sound knowledge of
accounting and tax-law procedures, rules of evidence, and the constitutional rights of individuals
involved in the case.
In addition to gathering data, Special Agents engage in surveillance of suspects and are authorized to
conduct searches and arrest individuals using physical force or firearms as necessary to protect human
life. Once a case assignment is concluded, Special Agents prepare detailed reports of all information
gathered during the investigation process. These reports contain a history of the investigation, evidence
of additional income and intent to defraud, the subject's explanation and defense of actions, and any
evidence that either proves or disproves the subject's defense. In addition, the report contains the agents'
conclusions about the case as well as recommendations about criminal prosecution and civil penalties.
If the subject of the investigation is brought to trial, Special Agents assist the U.S. Attorney in preparing
the case and usually appear as principal witnesses for the government.
An important function of IRS Special Agents involves investigations of organized crime activities.
Under federal law, income from illegal sources such as bootlegging, prostitution, and narcotics sales is
subject to tax. Such income is used by members of organized crime to support other illegal activities or
to infiltrate legitimate businesses. As a result of IRS investigations, many crime figures have been
prosecuted and convicted of tax evasion, resulting in substantial blows to the financial resources of
criminal groups. As part of this effort, the Internal Revenue Service participates in the Federal Organized
Crime Strike Force Program and works on a cooperating basis with other law enforcement agencies at
all levels of government.
Working Conditions
Special Agents may be assigned to work locations at the National Office of the Internal Revenue Service
in Washington, D.C., or to one of the regional or district offices located throughout the United States.
Regional offices are situated in the following major cities: New York, Philadelphia, Atlanta, Chicago,
Cincinnati, Dallas, and San Francisco. There are 58 district offices with at least one in each of the 50 states.
Special Agents may be required to travel during the course of investigations, and working hours are
sometimes irregular and in excess of 40 hours a week. In addition, they often work under stress and are
exposed to the risk of physical harm when participating in arrests. The fringe benefits that IRS Special
Agents receive include paid vacation, sick leave, overtime pay, low-cost medical and life insurance,
financial protection in the event of job-related injury or death, and a liberal retirement annuity. Special
Agents with 20 years of service in criminal investigation activities are permitted to retire at 50.
Promotion Opportunities
Prospects for advancement in this work are generally good. Individuals who demonstrate the skills needed
to assume higher-level duties may eventually move into supervisory or higher managerial positions.
