NCJ Number
157770
Journal
CI Digest Dated: special edition (1994) Pages: complete issue
Date Published
1994
Length
24 pages
Annotation
This report describes the role, history, and current activities of the Internal Revenue Service Criminal Investigation Division, which conducts financial investigations to solve crimes such as tax evasion, political corruption, fraud, and drug trafficking.
Abstract
The Internal Revenue Service agents who conduct the investigations have 3 years of accounting and business-related experience and complete an 8-week Federal course in criminal investigation. Notable cases have involved gangster Al Capone, Teamsters Union president Dave Beck, U.S. Vice President Spiro Agnew, and baseball player Pete Rose. The agency usually selects cases with the most deterrent effect, generally those involving sophisticated criminal schemes and high dollar financial transactions. Investigations focus on white collar crime, nonfilers, financial institution fraud, bankruptcy fraud, public corruption, money laundering, and motor fuel excise tax fraud. Agents increasingly use computers and other advanced technology to detect crime, analyze evidence, and prepare information for jury trials. Photographs and map