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<span>Organization</span> </div> </a> <button aria-controls="toc-Organization-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Organization subsection</span> </button> <ul id="toc-Organization-sublist" class="vector-toc-list"> <li id="toc-Agency_executive" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Agency_executive"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Agency executive</span> </div> </a> <ul id="toc-Agency_executive-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Field_offices" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Field_offices"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Field offices</span> </div> </a> <ul id="toc-Field_offices-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Organizational_structure" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Organizational_structure"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Organizational structure</span> </div> </a> <ul id="toc-Organizational_structure-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Rank_structure" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Rank_structure"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Rank structure</span> </div> </a> <ul id="toc-Rank_structure-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Special_agents" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Special_agents"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Special agents</span> </div> </a> <ul id="toc-Special_agents-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Investigation_categories" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Investigation_categories"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Investigation categories</span> </div> </a> <button aria-controls="toc-Investigation_categories-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Investigation categories subsection</span> </button> <ul id="toc-Investigation_categories-sublist" class="vector-toc-list"> <li id="toc-Legal_source_tax_crimes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Legal_source_tax_crimes"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Legal source tax crimes</span> </div> </a> <ul id="toc-Legal_source_tax_crimes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Illegal_source_financial_crimes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Illegal_source_financial_crimes"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Illegal source financial crimes</span> </div> </a> <ul id="toc-Illegal_source_financial_crimes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Narcotics-related_financial_crimes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Narcotics-related_financial_crimes"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Narcotics-related financial crimes</span> </div> </a> <ul id="toc-Narcotics-related_financial_crimes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Counterterrorism_and_espionage" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Counterterrorism_and_espionage"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Counterterrorism and espionage</span> </div> </a> <ul id="toc-Counterterrorism_and_espionage-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Investigative_process" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Investigative_process"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Investigative process</span> </div> </a> <button aria-controls="toc-Investigative_process-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Investigative process subsection</span> </button> <ul id="toc-Investigative_process-sublist" class="vector-toc-list"> <li id="toc-Direct_–_Specific_Item_Method" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Direct_–_Specific_Item_Method"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Direct – Specific Item Method</span> </div> </a> <ul id="toc-Direct_–_Specific_Item_Method-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Indirect_–_Net_Worth_Method" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Indirect_–_Net_Worth_Method"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Indirect – Net Worth Method</span> </div> </a> <ul id="toc-Indirect_–_Net_Worth_Method-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Indirect_–_Expenditures_Method" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Indirect_–_Expenditures_Method"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Indirect – Expenditures Method</span> </div> </a> <ul id="toc-Indirect_–_Expenditures_Method-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Recommendations_for_prosecution" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Recommendations_for_prosecution"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.4</span> <span>Recommendations for prosecution</span> </div> </a> <ul id="toc-Recommendations_for_prosecution-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Investigation_priorities" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Investigation_priorities"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Investigation priorities</span> </div> </a> <ul id="toc-Investigation_priorities-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Recent_press" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Recent_press"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Recent press</span> </div> </a> <ul id="toc-Recent_press-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-In_popular_culture" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#In_popular_culture"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>In popular culture</span> </div> </a> <ul id="toc-In_popular_culture-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" 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<div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Criminal Investigation division of the IRS</div> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Law enforcement agency</div> <style data-mw-deduplicate="TemplateStyles:r1257001546">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .infobox-full-data:not(.notheme)>div:not(.notheme)[style]{background:#1f1f23!important;color:#f8f9fa}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .infobox-full-data:not(.notheme) div:not(.notheme){background:#1f1f23!important;color:#f8f9fa}}@media(min-width:640px){body.skin--responsive .mw-parser-output .infobox-table{display:table!important}body.skin--responsive .mw-parser-output .infobox-table>caption{display:table-caption!important}body.skin--responsive .mw-parser-output .infobox-table>tbody{display:table-row-group}body.skin--responsive .mw-parser-output .infobox-table tr{display:table-row!important}body.skin--responsive .mw-parser-output .infobox-table th,body.skin--responsive .mw-parser-output .infobox-table td{padding-left:inherit;padding-right:inherit}}</style><table class="infobox"><tbody><tr><th colspan="2" class="infobox-above" style="background-color: #EFEFEF;">Internal Revenue Service<br />Criminal Investigation</th></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><a href="/wiki/File:IRS-CI_Logo.jpeg" class="mw-file-description"><img alt="IRS-CI Logo" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/IRS-CI_Logo.jpeg/140px-IRS-CI_Logo.jpeg" decoding="async" width="140" height="96" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/9/9a/IRS-CI_Logo.jpeg 1.5x" data-file-width="196" data-file-height="134" /></a></span><div class="infobox-caption">IRS-CI Logo</div></td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><a href="/wiki/File:USA_-_IRS_CID.png" class="mw-file-description"><img alt="IRS-CI Special Agent Badge" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/USA_-_IRS_CID.png/140px-USA_-_IRS_CID.png" decoding="async" width="140" height="192" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/USA_-_IRS_CID.png/210px-USA_-_IRS_CID.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/38/USA_-_IRS_CID.png/280px-USA_-_IRS_CID.png 2x" data-file-width="600" data-file-height="822" /></a></span><div class="infobox-caption">IRS-CI Special Agent Badge</div></td></tr><tr><th scope="row" class="infobox-label">Abbreviation</th><td class="infobox-data">IRS-CI</td></tr><tr><th scope="row" class="infobox-label">Motto</th><td class="infobox-data">Honor The Badge<br />Preserve The Legacy<br />Master Your Craft<br />Inspire The Future</td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #EFEFEF;">Agency overview</th></tr><tr><th scope="row" class="infobox-label">Formed</th><td class="infobox-data">July 1, 1919</td></tr><tr><th scope="row" class="infobox-label">Employees</th><td class="infobox-data">3,015 (<a href="/wiki/Fiscal_year#Federal_government" title="Fiscal year">FY</a> 2022)<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup></td></tr><tr><th scope="row" class="infobox-label">Annual budget</th><td class="infobox-data">US$1.3 billion (<a href="/wiki/Fiscal_year#Federal_government" title="Fiscal year">FY</a> 2002)<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #EFEFEF;">Jurisdictional structure</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Law_enforcement_agency#fedlea" title="Law enforcement agency">Federal agency</a></th><td class="infobox-data"><a href="/wiki/United_States" title="United States">United States</a></td></tr><tr><th scope="row" class="infobox-label">Operations jurisdiction</th><td class="infobox-data"><a href="/wiki/United_States" title="United States">United States</a></td></tr><tr><th scope="row" class="infobox-label">General nature</th><td class="infobox-data"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style><div class="plainlist"><ul><li style="text-indent: -1em; padding-left: 1em;"><a href="/wiki/Law_enforcement_agency#fedlea" title="Law enforcement agency">Federal law enforcement</a></li></ul></div></td></tr><tr><th scope="row" class="infobox-label">Specialist jurisdiction</th><td class="infobox-data"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"><div class="plainlist"><ul><li style="text-indent: -1em; padding-left: 1em;">Taxation</li></ul></div></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #EFEFEF;">Operational structure</th></tr><tr><th scope="row" class="infobox-label">Headquarters</th><td class="infobox-data">1111 Constitution Ave NW Room 2501<br /> Washington, DC 20224</td></tr><tr><th scope="row" class="infobox-label">Special Agents</th><td class="infobox-data">2,200 (approx)</td></tr><tr><th scope="row" class="infobox-label">Agency executives</th><td class="infobox-data"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"><div class="plainlist"><ul><li style="text-indent: -1em; padding-left: 1em;">Guy Ficco, <a href="/wiki/Chief,_IRS_Criminal_Investigation" title="Chief, IRS Criminal Investigation">Chief</a></li><li style="text-indent: -1em; padding-left: 1em;">Shea Jones, Deputy Chief</li></ul></div></td></tr><tr><th scope="row" class="infobox-label">Parent agency</th><td class="infobox-data"><a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a><br /><a href="/wiki/United_States_Department_of_the_Treasury" title="United States Department of the Treasury">Department of the Treasury</a></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #EFEFEF;">Website</th></tr><tr><td colspan="2" class="infobox-full-data"><span class="url"><a rel="nofollow" class="external text" href="https://www.irs.gov/criminalinvestigation">irs.gov/criminalinvestigation</a></span></td></tr></tbody></table> <p><b>Internal Revenue Service, Criminal Investigation</b> (<b>IRS-CI</b>) is the United States <a href="/wiki/Federal_law_enforcement_in_the_United_States" title="Federal law enforcement in the United States">federal law enforcement agency</a> responsible for investigating potential criminal violations of the U.S. <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> and related financial crimes, such as <a href="/wiki/Money_laundering" title="Money laundering">money laundering</a>, currency transaction violations, tax-related <a href="/wiki/Identity_theft" title="Identity theft">identity theft</a> fraud and <a href="/wiki/Terrorism_financing" title="Terrorism financing">terrorist financing</a> that adversely affect tax administration. While other federal agencies also have investigative jurisdiction for money laundering and some <a href="/wiki/Bank_Secrecy_Act" title="Bank Secrecy Act">Bank Secrecy Act</a> violations, IRS-CI is the only federal agency that can investigate potential criminal violations of the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a>, in a manner intended to foster confidence in the tax system and deter violations of tax law.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Criminal Investigation is a division of the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a>, which in turn is a bureau within the <a href="/wiki/United_States_Department_of_the_Treasury" title="United States Department of the Treasury">United States Department of the Treasury</a>. </p><p>According to information on the IRS web site, the conviction rate for federal tax prosecutions has never fallen below 90 percent. The IRS asserts that their conviction rate is among the highest and that it is a record that is unmatched in federal law enforcement.<sup id="cite_ref-History_of_IRS_Criminal_Investigation_4-0" class="reference"><a href="#cite_note-History_of_IRS_Criminal_Investigation-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> According to the 2019 annual report, 1500 investigations were initiated by IRS-CI, with 942 prosecutions recommended and 848 sentenced.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>IRS-CI is a founding member of the <a href="/wiki/Joint_Chiefs_of_Global_Tax_Enforcement" title="Joint Chiefs of Global Tax Enforcement">Joint Chiefs of Global Tax Enforcement</a>, a global joint operational group formed in mid-2018 to combat transnational tax crime.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> IRS-CI is also a member agency of the <a href="/wiki/Organized_Crime_Drug_Enforcement_Task_Force" title="Organized Crime Drug Enforcement Task Force">Organized Crime Drug Enforcement Task Force</a>, a federal drug enforcement program concerned with the disruption of major drug trafficking operations and related crimes, such as money laundering, tax and weapon violations and violent crime. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:IRS_CI_Badges_Timeline.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/IRS_CI_Badges_Timeline.jpg/220px-IRS_CI_Badges_Timeline.jpg" decoding="async" width="220" height="275" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/IRS_CI_Badges_Timeline.jpg/330px-IRS_CI_Badges_Timeline.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c2/IRS_CI_Badges_Timeline.jpg/440px-IRS_CI_Badges_Timeline.jpg 2x" data-file-width="960" data-file-height="1200" /></a><figcaption>Timeline Of IRS-CI Badges</figcaption></figure> <p>On July 1, 1919, the <a href="/wiki/Commissioner_of_Internal_Revenue" title="Commissioner of Internal Revenue">Commissioner of Internal Revenue</a>, <a href="/wiki/Daniel_C._Roper" title="Daniel C. Roper">Daniel C. Roper</a> created the Intelligence Unit to investigate widespread allegations of tax fraud. To establish the Intelligence Unit, six United States Post Office Inspectors were transferred to the Bureau of Internal Revenue to become the first <a href="/wiki/Special_agents" class="mw-redirect" title="Special agents">special agents</a> of the organization that would one day become Criminal Investigation. Among the first six, <a href="/wiki/Elmer_Lincoln_Irey" title="Elmer Lincoln Irey">Elmer Lincoln Irey</a> was designated as the Chief of the new unit.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> Hugh McQuillan, Arthur A. Nichols, Frank Frayser, Everett Partridge and Herbert E. Lucas were the other five that made up the new unit. On October 6, 1919, Irey brought in William H. Woolf from the Office of the Chief Postal Inspector in Washington as his Assistant Chief. They formed the nucleus that became the Intelligence Unit.<sup id="cite_ref-2017_Summer_Newsletter_8-0" class="reference"><a href="#cite_note-2017_Summer_Newsletter-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p><p>The Intelligence Unit quickly became renowned for the financial investigative skill of its special agents. It attained national prominence in the 1930s for the conviction of <a href="/wiki/Public_enemy" title="Public enemy"><i>public enemy number one</i></a>, <a href="/wiki/Al_Capone" title="Al Capone">Al Capone</a>, for income <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a>, and its role in solving the <a href="/wiki/Lindbergh_kidnapping" title="Lindbergh kidnapping">Lindbergh kidnapping</a>. 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. Unofficially, the agents in the Intelligence Unit were known as "T-Men" due to their affiliation with the <a href="/wiki/United_States_Department_of_the_Treasury" title="United States Department of the Treasury">United States Department of the Treasury</a>. <sup id="cite_ref-T-Men:_The_Unsung_Heroes_of_the_IRS_9-0" class="reference"><a href="#cite_note-T-Men:_The_Unsung_Heroes_of_the_IRS-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>In July 1978, the Intelligence Unit changed its name to Criminal Investigation (CI). 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. However, Criminal Investigation's core mission remains unchanged. It continues to fulfill the important role of helping to ensure the integrity and fairness of the United States tax system.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p><p>In July 2019, IRS-CI celebrated their 100th anniversary. The agency celebrated the occasion with planned events in distinct IRS-CI Field Offices nationwide including Washington D.C., San Francisco, Las Vegas, and Chicago.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Organization">Organization</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=2" title="Edit section: Organization"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Agency_executive">Agency executive</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=3" title="Edit section: Agency executive"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Chief,_IRS_Criminal_Investigation" title="Chief, IRS Criminal Investigation">Chief, IRS Criminal Investigation</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Guy_Ficco,_IRS-CI_Deputy_Chief.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/Guy_Ficco%2C_IRS-CI_Deputy_Chief.jpg/220px-Guy_Ficco%2C_IRS-CI_Deputy_Chief.jpg" decoding="async" width="220" height="222" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/Guy_Ficco%2C_IRS-CI_Deputy_Chief.jpg/330px-Guy_Ficco%2C_IRS-CI_Deputy_Chief.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8a/Guy_Ficco%2C_IRS-CI_Deputy_Chief.jpg/440px-Guy_Ficco%2C_IRS-CI_Deputy_Chief.jpg 2x" data-file-width="793" data-file-height="800" /></a><figcaption>Current IRS-CI Chief, Guy Ficco</figcaption></figure> <p><br /> IRS-CI is headed by the <i><a href="/wiki/Chief,_IRS_Criminal_Investigation" title="Chief, IRS Criminal Investigation">Chief, Criminal Investigation</a></i> appointed by the <a href="/wiki/IRS_Commissioner" class="mw-redirect" title="IRS Commissioner">IRS Commissioner</a>. The Chief reports to the <a href="/wiki/Internal_Revenue_Service#Deputy_commissioners" title="Internal Revenue Service">Deputy Commissioner for Services and Enforcement</a> and is responsible for the full range of planning, managing, directing, and executing the worldwide activities of CI.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> The current Chief is Guy Ficco, who oversees a worldwide staff of approximately 3,300 CI employees, including approximately 2,200 <a href="/wiki/Special_agent" title="Special agent">special agents</a> who investigate and assist in the prosecution of criminal tax, money laundering, public corruption, cyber, ID theft, narcotics, terrorist-financing and <a href="/wiki/Bank_Secrecy_Act" title="Bank Secrecy Act">Bank Secrecy Act</a> related crime cases.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Field_offices">Field offices</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=4" title="Edit section: Field offices"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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). Many of these offices are further subdivided into smaller resident agencies which have jurisdiction over a specific area. These resident agencies are considered to be part of the primary field offices. IRS-CI headquarters, located in <a href="/wiki/Washington,_D.C." title="Washington, D.C.">Washington, D.C.</a>, controls the flow of the agents and support staff that work out of the field offices across the country. Each field office is overseen by a <a href="/wiki/Special_Agent_in_Charge" class="mw-redirect" title="Special Agent in Charge">Special Agent in Charge</a> (SAC) and assisted by one (or more) Assistant Special Agent in Charge.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> 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: Australia, Barbados, Canada, China, Colombia, England, Germany, Mexico, Panama, The Netherlands (<a href="/wiki/Europol" title="Europol">Europol</a>) and United Arab Emirates. </p> <div class="mw-heading mw-heading3"><h3 id="Organizational_structure">Organizational structure</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=5" title="Edit section: Organizational structure"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:IRS-CI_Field_Office_Map.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/46/IRS-CI_Field_Office_Map.jpg/500px-IRS-CI_Field_Office_Map.jpg" decoding="async" width="500" height="290" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/46/IRS-CI_Field_Office_Map.jpg/750px-IRS-CI_Field_Office_Map.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/46/IRS-CI_Field_Office_Map.jpg/1000px-IRS-CI_Field_Office_Map.jpg 2x" data-file-width="1413" data-file-height="819" /></a><figcaption>IRS-CI Field Offices Map</figcaption></figure> <ul><li>Office of the Chief <ul><li>Chief</li> <li>Deputy Chief</li> <li>Chief of Staff</li> <li>Communications & Education</li> <li>Equity, Diversity & Inclusion</li> <li>Review & Program Evaluation <ul><li>Field Operations <ul><li>Midstates Area Field Offices</li> <li>Northern Area Field Offices</li> <li>Southern Area Field Offices</li> <li>Western Area Field Offices</li></ul></li> <li>International Operations <ul><li>Field Operations East</li> <li>Field Operations West</li> <li>Narcotics, Counterterrorism, & Transnational Organized Crime</li></ul></li> <li>Operations, Policy and Support <ul><li>National Forensic Laboratory</li> <li>Financial Crimes</li> <li>Special Investigative Techniques</li> <li>Warrants & Forfeiture</li> <li>Treasury Liaison</li> <li>FinCEN Liaison</li> <li>TEOAF Liaison</li></ul></li> <li>Strategy <ul><li>Finance</li> <li>Human Resources</li> <li>National CI Training Academy</li> <li>Applied Analytics</li></ul></li> <li>Refund & Cyber Crimes <ul><li>Systems & Analysis</li> <li>Operations, Scheme Development, and Support</li> <li>Cyber Crimes</li></ul></li> <li>Technology Operations & Investigative Services <ul><li>Business Systems Development</li> <li>Cybersecurity</li> <li>Electronic Crimes</li> <li>Program Management, Acquisition, & Contracts</li> <li>Technical Operations Center</li> <li>User Support</li></ul></li></ul></li></ul></li></ul> <div class="mw-heading mw-heading3"><h3 id="Rank_structure">Rank structure</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=6" title="Edit section: Rank structure"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The following is a listing of the rank structure found within IRS-CI (in ascending order): </p> <ul><li>Field Agents <ul><li>New Agent Trainee (NAT)</li> <li><a href="/wiki/Special_agent" title="Special agent">Special Agent</a> (SA)</li> <li>Supervisory Special Agent (SSA)</li> <li>Assistant Special Agent-in-Charge (ASAC)</li> <li>Special Agent-in-Charge (SAC)</li></ul></li> <li>Management <ul><li>Directors <ul><li>Field Operations</li> <li>International Operations</li> <li>Operations, Policy and Support</li> <li>Refund and Cyber Crimes</li> <li>Strategy</li> <li>Technology Operations and Investigative Services</li></ul></li> <li>Deputy Chief of Staff</li> <li>Chief of Staff</li> <li>Deputy Chief</li> <li><a href="/wiki/Chief,_IRS_Criminal_Investigation" title="Chief, IRS Criminal Investigation">Chief</a></li></ul></li></ul> <div class="mw-heading mw-heading3"><h3 id="Special_agents">Special agents</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=7" title="Edit section: Special agents"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>IRS-CI Special Agents (GS-1811 Job Series) are commonly called criminal investigators. Special agent training begins with the Special Agent Basic Training Program (SABT) at the Federal Law Enforcement Academy (<a href="/wiki/FLETC" class="mw-redirect" title="FLETC">FLETC</a>) in <a href="/wiki/Glynco,_Georgia" title="Glynco, Georgia">Glynco, Georgia</a>. 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). Special agents must satisfactorily complete the SAIT to retain employment with IRS-CI.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p><p>IRS-CI Special Agents are the only employees within the IRS authorized to carry and use firearms. 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. Special agents are trained in the use of and currently issued <a href="/wiki/Glock" title="Glock">Glock</a> handguns, specifically <a href="/wiki/Glock_19" class="mw-redirect" title="Glock 19">Glock 19</a>M and 26 self-loading pistols. <a href="/wiki/Remington_870" class="mw-redirect" title="Remington 870">Remington 870</a> shotguns and <a href="/wiki/Smith_%26_Wesson_M%26P15" title="Smith & Wesson M&P15">Smith & Wesson M&P15</a> rifles are also officially issued and deployed.<sup id="cite_ref-Internal_Revenue_Manual_(IRM),_Part_9,_Criminal_Investigation_17-0" class="reference"><a href="#cite_note-Internal_Revenue_Manual_(IRM),_Part_9,_Criminal_Investigation-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p><p>IRS-CI Special Agents are trained to execute arrest and search warrants and conduct authorized undercover operations, including technical surveillance. Consistent with the safe conduct of such operations, special agents are trained in building-entry and non-lethal defensive tactics training, in harmony with current Federal law enforcement use-of-force training. Special agents also serve as dignitary protection staff and in air marshal roles. </p> <div class="mw-heading mw-heading2"><h2 id="Investigation_categories">Investigation categories</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=8" title="Edit section: Investigation categories"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:IRS-CI_Special_Agents.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/62/IRS-CI_Special_Agents.png/220px-IRS-CI_Special_Agents.png" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/62/IRS-CI_Special_Agents.png/330px-IRS-CI_Special_Agents.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/62/IRS-CI_Special_Agents.png/440px-IRS-CI_Special_Agents.png 2x" data-file-width="461" data-file-height="345" /></a><figcaption>Two IRS-CI Special Agents conducting a search</figcaption></figure> <p>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. 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.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Legal_source_tax_crimes">Legal source tax crimes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=9" title="Edit section: Legal source tax crimes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Investigating Legal Source Tax Crimes is IRS-CI's primary resource commitment. Legal Source Tax investigations involve taxpayers in legal industries and occupations who earned income legally but chose to evade taxes by violating tax laws,<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> such as not reporting stock buy backs.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Illegal_source_financial_crimes">Illegal source financial crimes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=10" title="Edit section: Illegal source financial crimes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Illegal Source Financial Crimes Program attempts to detect all tax and tax-related violations, as well as money laundering and currency violations. 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.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Narcotics-related_financial_crimes">Narcotics-related financial crimes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=11" title="Edit section: Narcotics-related financial crimes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Narcotics-Related Financial Crimes Program was established in 1919, and is one of IRS-CI's oldest initiatives. Its goal is to utilize the financial investigative expertise of its special agents to disrupt and dismantle major drug and money laundering organizations.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> IRS-CI's role in supporting narcotics related investigations was highlighted in the 1996 book, <i>The Phoenix Solution: Getting Serious About Winning the Drug War</i>, by Vincent T. Bugliosi.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Counterterrorism_and_espionage">Counterterrorism and espionage</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=12" title="Edit section: Counterterrorism and espionage"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Following the terrorist attacks of September 11, 2001, IRS Criminal Investigation actively participates in federal counterterrorism investigations. In addition to standard investigative support, IRS-CI Special Agents add financial investigative and computer forensic expertise to terrorism investigations.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>Criminal Investigation also actively participates in high-level espionage investigations, for many of the same reasons special agents originally worked on liquor bootlegger, organized crime, and public corruption investigations.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> In many high-level, complex investigations criminal actors are well insulated from culpability apportioned through traditional techniques of evidence development. The common weakness of many high level criminal activities remains money or the financial benefit, which is difficult to conceal. </p> <div class="mw-heading mw-heading2"><h2 id="Investigative_process">Investigative process</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=13" title="Edit section: Investigative process"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Former_Chief_Richard_Weber.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Former_Chief_Richard_Weber.jpg/220px-Former_Chief_Richard_Weber.jpg" decoding="async" width="220" height="187" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/0/0a/Former_Chief_Richard_Weber.jpg 1.5x" data-file-width="244" data-file-height="207" /></a><figcaption>Former Chief Richard Weber Stops To Reflect On The First IRS-CI Chief, Elmer Lincoln Irey</figcaption></figure> <p>New agent trainees receive advanced training in general criminal investigation technique common to all Federal criminal investigators. Special agents use judicially accepted methods of investigation depending on the allegation, which may be tax or non-tax. Special agents receive advanced training in Federal tax law and approved techniques developed within IRS-CI over decades of investigative activity. Part 9, Chapter 5 of the <i><a href="/wiki/Internal_Revenue_Manual" title="Internal Revenue Manual">Internal Revenue Manual</a></i> describes material taught to IRS-CI Agents during their six-month basic training at the U.S. Department of Homeland Security's <a href="/wiki/Federal_Law_Enforcement_Training_Centers" title="Federal Law Enforcement Training Centers">Federal Law Enforcement Training Centers</a> (FLETC) in Glynco, Georgia. For tax charges, special agents in training focus on three primary "methods of proof" to produce evidence leading to a conviction in Federal court: specific items, net worth, and expenditures. These methods relate primarily to evidence gathering based on how an individual has acquired wealth.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> Each method seeks to compare a suspect's standard of living and sources of income to that income reported for tax purposes. </p> <div class="mw-heading mw-heading3"><h3 id="Direct_–_Specific_Item_Method"><span id="Direct_.E2.80.93_Specific_Item_Method"></span>Direct – Specific Item Method</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=14" title="Edit section: Direct – Specific Item Method"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Using the Direct-Specific Item Method, the government seeks to substantiate specific items that were not completely or accurately reported for tax purposes. The government must also show that the items of omission were made willfully to understate the subject's tax liability. </p><p>There are three broad categories of schemes suited to the Specific Item Method of proof: </p> <ul><li>Understatement of income;</li> <li>Overstatement of expenses;</li> <li>Fraudulent claims for credits or exemptions.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Indirect_–_Net_Worth_Method"><span id="Indirect_.E2.80.93_Net_Worth_Method"></span>Indirect – Net Worth Method</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=15" title="Edit section: Indirect – Net Worth Method"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the case of <i>Holland v. United States</i>,<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> 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. The formula for calculating the subject's correct taxable income can be broken down into four steps: </p> <ul><li>The special agent must first calculate the change in a subject's net worth (assets less liabilities). This is done by determining the subject's net worth at the beginning and end of a period of time (a taxable year or years) and then subtracting the beginning period's net worth figure from the ending period's net worth figure. This computation will yield a change in net worth (either an increase or decrease in net worth).</li> <li>The amount of this change in net worth is then adjusted for personal living expenses, nondeductible losses, and nontaxable items to arrive at a corrected adjusted gross income figure.</li> <li>The corrected adjusted gross income figure is then adjusted for itemized deductions or the standard deduction amount, and then for exemptions, to arrive at a corrected taxable income figure.</li> <li>Finally, by comparing the corrected taxable income figure with the taxable income reported on the tax return, the special agent can determine whether the subject failed to report any taxable income.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="Indirect_–_Expenditures_Method"><span id="Indirect_.E2.80.93_Expenditures_Method"></span>Indirect – Expenditures Method</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=16" title="Edit section: Indirect – Expenditures Method"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Expenditures Method of Proof is a variation of the Net Worth Method of Proof. The Expenditures Method derives in part from <i>United States v. Johnson</i>,<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> <i>United States v. Caserta</i><sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> and <i>Taglianetti v. United States</i>,<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> wherein the respective courts accepted the method to determine unreported income. The Expenditures Method starts with an appraisal of the subject's net worth situation at the beginning of a period. If the expenditures have exceeded the amount reported as income and if the net worth at the end of the period is the same as it was at the beginning (or any difference accounted for), then it may be concluded that income has been underreported. It may be necessary to consider nontaxable receipts during the period in question.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Recommendations_for_prosecution">Recommendations for prosecution</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=17" title="Edit section: Recommendations for prosecution"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Like all other federal criminal investigators, special agents rely on objective, admissible evidence to develop allegations into successful prosecutions brought through the <a href="/wiki/U.S._Department_of_Justice" class="mw-redirect" title="U.S. Department of Justice">U.S. Department of Justice</a> and the <a href="/wiki/United_States_Attorney" title="United States Attorney">United States Attorney</a>. Special agents evaluate allegations of possible criminal acts received from the civil tax sections of the IRS as well as traditional law enforcement sources and direct participation and leadership in Federal task forces and multi-agency investigations. There is no one method by which Special agents receive information or make recommendations of prosecution to the Department of Justice or the U.S. Attorney. </p><p>The <a href="/wiki/Criminal_referral" title="Criminal referral">criminal referral</a> process in connection with U.S. Federal tax-related offenses generally consists of two stages. An initial stage referral may be made by the Examination or Collection personnel of the Internal Revenue Service to the IRS Criminal Investigation function, using Form 2797.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> After the IRS-CI investigates, evaluates the result of the investigation, and concludes that a recommendation for prosecution should be made, the second stage is a referral made by IRS-CI to the U.S. Department of Justice under Internal Revenue Code section 6103(h)(3)(A)<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> and Treasury Order 150–35.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> At any time before the second stage referral, the Department of the Treasury has the legal authority to reach a compromise settlement of a criminal case arising under the U.S. internal revenue laws; after the second stage referral is made, however, only the Department of Justice may compromise the case.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Investigation_priorities">Investigation priorities</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=18" title="Edit section: Investigation priorities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:IRS-CI_SA_Making_Arrest.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/b/b0/IRS-CI_SA_Making_Arrest.jpg" decoding="async" width="216" height="287" class="mw-file-element" data-file-width="216" data-file-height="287" /></a><figcaption>An IRS-CI Special Agent Making An Arrest</figcaption></figure> <p>IRS-CI's highest priority is to enforce U.S. tax laws and support the tax administration. IRS-CI identified 10 investigation priorities for fiscal year 2014: </p> <ul><li>Identity Theft Fraud</li> <li>Return Preparer and Questionable Refund Fraud</li> <li>International Tax Fraud</li> <li>Fraud Referral Program</li> <li>Political/Public Corruption</li> <li>Organized Crime Drug Enforcement Task Force (<a href="/wiki/OCDETF" class="mw-redirect" title="OCDETF">OCDETF</a>)</li> <li>Bank Secrecy Act and Suspicious Activity Report (SAR) Review Teams</li> <li>Asset Forfeiture</li> <li>Voluntary Disclosure Program</li> <li>Counterterrorism and Sovereign Citizens<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup></li></ul> <p>IRS-CI has also focused on addressing cyber-crime in recent years. 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.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> In 2014, IRS-CI created a Cyber Crimes Unit to address the increase in tax crimes that contain cyber components—especially those related to internet fraud, identity theft, and related crimes.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Recent_press">Recent press</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=19" title="Edit section: Recent press"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Silk_Road_Seized.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0b/Silk_Road_Seized.jpg/220px-Silk_Road_Seized.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0b/Silk_Road_Seized.jpg/330px-Silk_Road_Seized.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0b/Silk_Road_Seized.jpg/440px-Silk_Road_Seized.jpg 2x" data-file-width="1024" data-file-height="768" /></a><figcaption>Image placed on original Silk Road after seizure of property by the FBI, in conjunction with IRS-CI, HSI and DEA</figcaption></figure> <p>Over the years, IRS-CI has continued to maintain a reputation for high levels of expertise in financial investigation and has been involved in a number of high-profile cases in recent years. </p><p><i><a href="/wiki/Credit_Suisse#Post-financial_crisis" title="Credit Suisse">Credit Suisse Guilty Plea</a>:</i> In May 2014, Swiss financial giant <a href="/wiki/Credit_Suisse" title="Credit Suisse">Credit Suisse</a> pleaded guilty to conspiring to help U.S. taxpayers file false and misleading income tax returns with the IRS. Eight Credit Suisse executives were also charged with defrauding the United States. The agreement forced Credit Suisse to pay a total of $2.6 billion as a penalty for its tax code violations.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> Credit Suisse admitted that for several decades before 2009, it had operated an illegal cross-border banking business that helped U.S. clients conceal offshore assets from the IRS to avoid paying taxes. IRS-CI Special Agents were directly involved in unmasking these tax violations. A Senate investigative report revealed that Credit Suisse had held more than 22,000 accounts for U.S. clients with assets between $10 billion and $12 billion—95% of these accounts were not reported for tax purposes.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </p><p><i><a href="/wiki/Silk_Road_(marketplace)#Arrest_and_trial_of_Ross_Ulbricht" title="Silk Road (marketplace)">Silk Road case</a>:</i> In January 2015, <a href="/wiki/Ross_Ulbricht" title="Ross Ulbricht">Ross Ulbricht</a>, the founder of the online black market and the first modern darknet market Silk Road, was convicted by a <a href="/wiki/Juries_in_the_United_States#Federal_jury_trial_rights" title="Juries in the United States">jury</a> of seven charges, including charges of engaging in a continuing criminal enterprise, narcotics trafficking, money laundering, and computer hacking. The continuing criminal enterprise charge has a minimum sentence of 20 years. The amount of narcotics distributed also triggered an additional 10-year minimum.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> The government also accused Ulbricht of paying for the murders of at least five people, but there is no evidence that the murders were actually carried out, and the accusations never became formal charges against Ulbricht.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> <sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p><p><i><a href="/wiki/2015_FIFA_corruption_case" title="2015 FIFA corruption case">2015 FIFA corruption case</a>:</i> In May 2015, fourteen current and former leaders of soccer's international governing body, FIFA, were indicted on charges of widespread corruption, ultimately leading to the arrest of seven top executives. FIFA leaders were accused of accepting bribes from country representatives in exchange for support in their countries' bids to host the World Cup. The 47-count indictment charged defendants with racketeering, wire fraud, and money laundering conspiracies.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> IRS-CI played an integral role in exposing the scandal, as IRS-CI opened the initial criminal investigation into former CONCACAF General Secretary <a href="/wiki/Chuck_Blazer" title="Chuck Blazer">Chuck Blazer</a> in 2011 for not filing personal income tax returns. IRS-CI put together a tax case against Blazer that was ultimately used to convince Blazer to supply information to, and cooperate with, the government to build a case against other FIFA officials. In cooperation with the FBI's own investigations into FIFA corruption, multiple police agencies, and diplomats in 33 countries, IRS-CI helped to crack what has been described as "one of the most complicated international white-collar cases in recent memory."<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> </p><p><i><a href="/wiki/Dennis_Hastert#Sex_abuse_scandal_and_federal_prosecution" title="Dennis Hastert">Dennis Hastert Scandal</a>:</i> IRS-CI was instrumental in the 2015 indictment of <a href="/wiki/Dennis_Hastert" title="Dennis Hastert">Dennis Hastert</a>, the longest-serving Republican Speaker of the House, on charges of violating banking laws. Hastert served in Congress between 1987 and 2007, and became a high-paid lobbyist after his retirement from Congress.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> Before his career as a politician, Hastert worked as a High School teacher and wrestling coach at Yorkville High School in Illinois for 16 years.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> Hastert violated banking laws by structuring cash withdrawals to avoid reporting requirements. 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." At the time of the indictment, Hastert had paid the person $1.7 million.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </p><p><i>Kunal Kalra, AKA “shecklemayne”, operation:</i> 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. Kalra owned and operated a Bitcoin Kiosk (aka <a href="/wiki/Bitcoin_ATM" title="Bitcoin ATM">Bitcoin ATM</a>) that would allow for the exchange of large amounts of money with no Know Your Customer requirements. This is believed to be the first federal criminal case charging an unlicensed money remitting business that used a Bitcoin kiosk.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p><p><i><a href="/wiki/Welcome_to_Video_case" title="Welcome to Video case">Welcome to Video case</a>:</i> In October 2019, Welcome to Video, one of the largest Darkweb child pornography sites in the world was shut down. IRS-CI was instrumental in the investigation by the tracing the bitcoin transactions used by people from all over the world to pay for the illicit material. 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. IRS-CI performed the operation in conjunction with other agencies: <a href="/wiki/U.S._Attorney%27s_Office_for_the_District_of_Columbia" class="mw-redirect" title="U.S. Attorney's Office for the District of Columbia">U.S. Attorney's Office for the District of Columbia</a>, <a href="/wiki/United_States_Department_of_Justice_Criminal_Division" title="United States Department of Justice Criminal Division">the Justice Department's Criminal Division</a>, <a href="/wiki/U.S._Immigration_and_Customs_Enforcement" title="U.S. Immigration and Customs Enforcement">the U.S. Immigration and Customs Enforcement's</a> Homeland Security Investigations (HSI), <a href="/wiki/National_Crime_Agency" title="National Crime Agency">the National Crime Agency of the United Kingdom</a> and <a href="/wiki/National_Police_Agency_(South_Korea)" title="National Police Agency (South Korea)">the Korean National Police Agency</a>.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="In_popular_culture">In popular culture</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=20" title="Edit section: In popular culture"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:T_Men_poster.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e4/T_Men_poster.jpg/150px-T_Men_poster.jpg" decoding="async" width="150" height="117" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e4/T_Men_poster.jpg/225px-T_Men_poster.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e4/T_Men_poster.jpg/300px-T_Men_poster.jpg 2x" data-file-width="3000" data-file-height="2347" /></a><figcaption><i>T-Men</i>, the first film to depict IRS-CI.</figcaption></figure> <p>IRS-CI has not been frequently depicted in popular media like other federal law enforcement agencies such as the <a href="/wiki/FBI" class="mw-redirect" title="FBI">FBI</a>, <a href="/wiki/DEA" class="mw-redirect" title="DEA">DEA</a> and the <a href="/wiki/U.S._Marshals" class="mw-redirect" title="U.S. Marshals">U.S. Marshals</a>. In fact, when <a href="/wiki/Cinema_of_the_United_States" title="Cinema of the United States">Hollywood</a> could have given credit to IRS-CI for the capture of <a href="/wiki/Al_Capone" title="Al Capone">Al Capone</a> in the film <i><a href="/wiki/The_Untouchables_(film)" title="The Untouchables (film)">The Untouchables</a></i>, the credit was given to <a href="/wiki/Eliot_Ness" title="Eliot Ness">Eliot Ness</a> and his <a href="/wiki/Untouchables_(law_enforcement)" title="Untouchables (law enforcement)">Untouchables</a> from the <a href="/wiki/Bureau_of_Prohibition" title="Bureau of Prohibition">Bureau of Prohibition</a>. It is widely argued that Ness is a Hollywood inspired myth and that his character on the film is based on <a href="/wiki/Elmer_Lincoln_Irey" title="Elmer Lincoln Irey">Elmer Lincoln Irey</a>, the first Chief of IRS-CI (then known as the Intelligence Unit), who is historically credited as the real mastermind behind Capone's demise.<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> </p><p>The 1947 <a href="/wiki/Semidocumentary" title="Semidocumentary">semidocumentary</a> style <a href="/wiki/Film_noir" title="Film noir">film noir</a> <i><a href="/wiki/T-Men" title="T-Men">T-Men</a></i> 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.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> A <i><a href="/wiki/Lux_Radio_Theatre" title="Lux Radio Theatre">Lux Radio Theatre</a></i> adaptation followed a year later. </p><p>The <a href="/wiki/1971%E2%80%9372_United_States_network_television_schedule" title="1971–72 United States network television schedule">1971–72</a> <a href="/wiki/United_States" title="United States">American</a> television <a href="/wiki/Police_procedural" title="Police procedural">crime drama</a> <i><a href="/wiki/O%27Hara,_U.S._Treasury" title="O'Hara, U.S. Treasury">O'Hara, U.S. Treasury</a></i> involved Treasury Agent Jim O'Hara working under the various law enforcement agencies then part of the Treasury Department.<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p><p>The 2008 American drama series <i><a href="/wiki/Breaking_Bad" title="Breaking Bad">Breaking Bad</a></i> season 4 side plot involves Skyler White, a <a href="/wiki/Bookkeeper" class="mw-redirect" title="Bookkeeper">bookkeeper</a>, caught in an <a href="/wiki/Audit" title="Audit">audit</a> involving the IRS Criminal Investigation division after committing <a href="/wiki/Accounting_fraud" class="mw-redirect" title="Accounting fraud">accounting fraud</a>.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/2018%E2%80%9319_United_States_network_television_schedule" title="2018–19 United States network television schedule">2018–19</a> <a href="/wiki/United_States" title="United States">American</a> <a href="/wiki/Police_procedural" title="Police procedural">police procedural</a> <a href="/wiki/Crime_drama" class="mw-redirect" title="Crime drama">crime drama</a> <a href="/wiki/Television_series" class="mw-redirect" title="Television series">television series</a> <i><a href="/wiki/In_the_Dark_(American_TV_series)" title="In the Dark (American TV series)">In the Dark</a></i> (<a href="/wiki/The_CW" title="The CW">The CW</a>) features Theodore Bhat as Josh Wallace, an IRS-CI Special Agent investigating Guiding Hope for money laundering.<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </p><p>The 2019 American biographical comedy-drama film <i><a href="/wiki/The_Laundromat_(2019_film)" title="The Laundromat (2019 film)">The Laundromat</a></i> shows IRS-CI Special Agents arresting a criminal upon his arrival at the Miami airport.<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> </p><p>The 2020 <a href="/wiki/Amazon_Prime_Video" title="Amazon Prime Video">Amazon Prime Video</a> Chilean <a href="/wiki/Drama" title="Drama">drama</a> <a href="/wiki/Web_television" class="mw-redirect" title="Web television">web television</a> series <i><a href="/wiki/El_Presidente_(TV_series)" title="El Presidente (TV series)">El Presidente</a></i> shows IRS-CI Chief <a href="/wiki/Richard_Weber_(public_servant)" title="Richard Weber (public servant)">Richard Weber</a> announcing the charges on the individuals involved on the <a href="/wiki/2015_FIFA_corruption_case" title="2015 FIFA corruption case">2015 FIFA corruption case</a>.<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> </p><p>American novelist <a href="/wiki/Diane_Kelly_(novelist)" title="Diane Kelly (novelist)">Diane Kelly</a> wrote a series of humorous <a href="/wiki/Mystery_fiction" title="Mystery fiction">mystery</a> <a href="/wiki/Novel" title="Novel">novels</a> (12 books, from 2011 through 2017) about a fictitious IRS-CI Special Agent by the name of Tara Holloway.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=21" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1259569809">.mw-parser-output .portalbox{padding:0;margin:0.5em 0;display:table;box-sizing:border-box;max-width:175px;list-style:none}.mw-parser-output .portalborder{border:1px solid var(--border-color-base,#a2a9b1);padding:0.1em;background:var(--background-color-neutral-subtle,#f8f9fa)}.mw-parser-output .portalbox-entry{display:table-row;font-size:85%;line-height:110%;height:1.9em;font-style:italic;font-weight:bold}.mw-parser-output .portalbox-image{display:table-cell;padding:0.2em;vertical-align:middle;text-align:center}.mw-parser-output .portalbox-link{display:table-cell;padding:0.2em 0.2em 0.2em 0.3em;vertical-align:middle}@media(min-width:720px){.mw-parser-output .portalleft{clear:left;float:left;margin:0.5em 1em 0.5em 0}.mw-parser-output .portalright{clear:right;float:right;margin:0.5em 0 0.5em 1em}}</style><ul role="navigation" aria-label="Portals" class="noprint portalbox portalborder portalright"> <li class="portalbox-entry"><span class="portalbox-image"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/32px-Flag_of_the_United_States.svg.png" decoding="async" width="32" height="17" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/48px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/64px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span></span><span class="portalbox-link"><a href="/wiki/Portal:United_States" title="Portal:United States">United States portal</a></span></li></ul> <ul><li><a href="/wiki/Chief,_IRS_Criminal_Investigation" title="Chief, IRS Criminal Investigation">Chief, Criminal Investigation</a></li> <li><a href="/wiki/Computer_forensics" title="Computer forensics">Computer forensics</a></li> <li><a href="/wiki/Federal_crime" class="mw-redirect" title="Federal crime">Federal crime</a></li> <li><a href="/wiki/List_of_United_States_federal_law_enforcement_agencies" class="mw-redirect" title="List of United States federal law enforcement agencies">Federal law enforcement agencies</a></li> <li><a href="/wiki/Money_Laundering_Control_Act" title="Money Laundering Control Act">Money Laundering Control Act</a></li> <li><a href="/wiki/Tax_avoidance_and_tax_evasion" class="mw-redirect" title="Tax avoidance and tax evasion">Tax evasion</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=IRS_Criminal_Investigation&action=edit&section=22" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p3583.pdf">"IRS Criminal Investigation 2022 Annual Report"</a> <span class="cs1-format">(PDF)</span>. <i>Internal Revenue Service</i>. 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">11 June</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=IRS+Criminal+Investigation+2022+Annual+Report&rft.date=2022&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Fp3583.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p55b.pdf">"Publication 55-B (Rev. 6-2020)"</a> <span class="cs1-format">(PDF)</span>. <i>Internal Revenue Service</i>. 2020<span class="reference-accessdate">. Retrieved <span class="nowrap">11 June</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=Publication+55-B+%28Rev.+6-2020%29&rft.date=2020&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Fp55b.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/compliance/criminal-investigation">"Criminal Investigation • Internal Revenue Service"</a>. <i>Internal Revenue Service</i>. 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">11 December</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=Criminal+Investigation+%E2%80%A2+Internal+Revenue+Service&rft.date=2019&rft_id=https%3A%2F%2Fwww.irs.gov%2Fcompliance%2Fcriminal-investigation&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-History_of_IRS_Criminal_Investigation-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-History_of_IRS_Criminal_Investigation_4-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/compliance/criminal-investigation/the-history-of-irs-criminal-investigation-ci">"History of IRS Criminal Investigation (CI)"</a>. US Department of the Treasury.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=History+of+IRS+Criminal+Investigation+%28CI%29.&rft.pub=US+Department+of+the+Treasury&rft_id=https%3A%2F%2Fwww.irs.gov%2Fcompliance%2Fcriminal-investigation%2Fthe-history-of-irs-criminal-investigation-ci&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-utl/2019_irs_criminal_investigation_annual_report.pdf">"IRS Criminal Investigation 2019 Annual Report"</a> <span class="cs1-format">(PDF)</span>. <i>Internal Revenue Service</i>. 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">11 December</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=IRS+Criminal+Investigation+2019+Annual+Report&rft.date=2019&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-utl%2F2019_irs_criminal_investigation_annual_report.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/compliance/joint-chiefs-of-global-tax-enforcement">"Joint Chiefs of Global Tax Enforcement"</a>. IRS. 14 July 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Joint+Chiefs+of+Global+Tax+Enforcement&rft.pub=IRS&rft.date=2020-07-14&rft_id=https%3A%2F%2Fwww.irs.gov%2Fcompliance%2Fjoint-chiefs-of-global-tax-enforcement&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span> <span class="noviewer" typeof="mw:File"><span><img alt="Public Domain" src="//upload.wikimedia.org/wikipedia/en/thumb/6/62/PD-icon.svg/12px-PD-icon.svg.png" decoding="async" width="12" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/6/62/PD-icon.svg/18px-PD-icon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/6/62/PD-icon.svg/24px-PD-icon.svg.png 2x" data-file-width="196" data-file-height="196" /></span></span> This article incorporates text from this source, which is in the <a href="/wiki/Public_domain" title="Public domain">public domain</a>.</span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text">Intelligence Unit, Bureau of Internal Revenue, Treasury Department, Organization, Functions and Activities, A Narrative Briefly Descriptive of the Period 1919 to 1936, Frank J. Wilson, Box 2, Folder 68, Frank Wilson papers, Collection 08312, American Heritage Center, University of Wyoming, p. 4</span> </li> <li id="cite_note-2017_Summer_Newsletter-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-2017_Summer_Newsletter_8-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.afsa-irs.org/inc/files/newsletters/2017_Summer_Newsletter.pdf">"A Publication of the Association of Former Special Agents of the IRS"</a> <span class="cs1-format">(PDF)</span>. AFSA – IRS.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+Publication+of+the+Association+of+Former+Special+Agents+of+the+IRS&rft.pub=AFSA+%E2%80%93+IRS&rft_id=https%3A%2F%2Fwww.afsa-irs.org%2Finc%2Ffiles%2Fnewsletters%2F2017_Summer_Newsletter.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-T-Men:_The_Unsung_Heroes_of_the_IRS-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-T-Men:_The_Unsung_Heroes_of_the_IRS_9-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.history.com/news/t-men-the-unsung-heroes-of-the-irs">"T-Men: The Unsung Heroes of the IRS"</a>. 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IRS.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=What+Criminal+Investigation+Does&rft.pub=IRS&rft_id=https%3A%2F%2Fwww.irs.gov%2Fcompliance%2Fcriminal-investigation%2Fwhat-criminal-investigation-does&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/uac/Legal-Source-Tax-Crimes-Criminal-Investigation-(CI)">"Legal Source Tax Crimes – Criminal Investigation (CI)"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Legal+Source+Tax+Crimes+%E2%80%93+Criminal+Investigation+%28CI%29&rft_id=https%3A%2F%2Fwww.irs.gov%2Fuac%2FLegal-Source-Tax-Crimes-Criminal-Investigation-%28CI%29&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20240531012623/https://www.irs.gov/compliance/criminal-investigation/brooklyn-business-owner-pleads-guilty-to-tax-evasion-underreported-proceeds-from-his-buyout-agreement">"Brooklyn business owner pleads guilty to tax evasion; underreported proceeds from his buyout agreement | Internal Revenue Service"</a>. 2024-05-31. Archived from the original on 2024-05-31<span class="reference-accessdate">. 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Criminal Investigation, Chapter 5. Investigative Process, Section 9. Methods of Proof"</a>. <i>irs.gov</i>. March 19, 2012.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=irs.gov&rft.atitle=Part+9.+Criminal+Investigation%2C+Chapter+5.+Investigative+Process%2C+Section+9.+Methods+of+Proof&rft.date=2012-03-19&rft_id=https%3A%2F%2Fwww.irs.gov%2Firm%2Fpart9%2Firm_09-005-009.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text">348 U.S. 121 (1954).</span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/irm/part9/irm_09-005-009.html#d0e678">"Internal Revenue Manual – 9.5.9 Methods of Proof"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Internal+Revenue+Manual+%E2%80%93+9.5.9+Methods+of+Proof&rft_id=https%3A%2F%2Fwww.irs.gov%2Firm%2Fpart9%2Firm_09-005-009.html%23d0e678&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text">319 U.S. 503, 517 (1943).</span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text">199 F.2d 905, 907 (3d Cir. 1952).</span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text">398 F.2d 558, 565 (1st Cir. 1968), <i>aff'd</i>, 394 U.S. 316 (1969).</span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text">Expenditures Method of Proving Income</span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text">Steven R. Toscher, J.D., Dennis L. Perez, J.D., Charles P. Rettig, J.D., LL.M. & Edward M. Robbins, Jr., J.D., LL.M., <i>Tax Crimes</i>, U.S. Income Portfolios, Vol. 636 (3rd ed. 2012), Bloomberg BNA.</span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text">Internal Revenue Manual, IRM 25.1.3.1 (rev. Aug. 5, 2015), Internal Revenue Service, U.S. Dep't of the Treasury.</span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text">See generally Form 2797, Referral Report of Potential Criminal Fraud Cases, Internal Revenue Service, U.S. Dep't of the Treasury.</span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text">See <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6103">§ 6103</a>.</span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text">Treas. Order 150-35 (July 10, 2000, reaffirmed Nov. 11, 2016).</span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text">See subsection (a) of <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/7122">§ 7122</a>.</span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/foia/ig/ci/REPORT-FY2014-IRS-CI-Annual-Report.pdf">"IRS Criminal Investigation 2014 Annual Report"</a> <span class="cs1-format">(PDF)</span>. <i>Internal Revenue Service</i>. 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">11 December</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=IRS+Criminal+Investigation+2014+Annual+Report&rft.date=2014&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Ffoia%2Fig%2Fci%2FREPORT-FY2014-IRS-CI-Annual-Report.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20151009051824/http://www.dea.gov/divisions/nyc/2013/nyc102513.shtml">"DEA.gov / New York News Releases, 10/25/13"</a>. Archived from <a rel="nofollow" class="external text" href="https://www.dea.gov/divisions/nyc/2013/nyc102513.shtml">the original</a> on 2015-10-09<span class="reference-accessdate">. Retrieved <span class="nowrap">2015-09-11</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=DEA.gov+%2F+New+York+News+Releases%2C+10%2F25%2F13&rft_id=http%3A%2F%2Fwww.dea.gov%2Fdivisions%2Fnyc%2F2013%2Fnyc102513.shtml&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAruna_Viswanatha2015" class="citation web cs1">Aruna Viswanatha (5 May 2015). <a rel="nofollow" class="external text" href="https://www.wsj.com/articles/internal-revenue-service-joins-cybercrime-hunt-with-new-investigation-team-1430856589">"Internal Revenue Service Joins Cybercrime Hunt With New Investigation Team"</a>. <i>WSJ</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=WSJ&rft.atitle=Internal+Revenue+Service+Joins+Cybercrime+Hunt+With+New+Investigation+Team&rft.date=2015-05-05&rft.au=Aruna+Viswanatha&rft_id=https%3A%2F%2Fwww.wsj.com%2Farticles%2Finternal-revenue-service-joins-cybercrime-hunt-with-new-investigation-team-1430856589&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.justice.gov/opa/pr/credit-suisse-pleads-guilty-conspiracy-aid-and-assist-us-taxpayers-filing-false-returns">"Credit Suisse Pleads Guilty to Conspiracy to Aid and Assist U.S. Taxpayers in Filing False Returns"</a>. 19 May 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Credit+Suisse+Pleads+Guilty+to+Conspiracy+to+Aid+and+Assist+U.S.+Taxpayers+in+Filing+False+Returns&rft.date=2014-05-19&rft_id=https%3A%2F%2Fwww.justice.gov%2Fopa%2Fpr%2Fcredit-suisse-pleads-guilty-conspiracy-aid-and-assist-us-taxpayers-filing-false-returns&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEvan_Perez2014" class="citation web cs1">Evan Perez (25 February 2014). <a rel="nofollow" class="external text" href="https://money.cnn.com/2014/02/25/news/companies/credit-suisse-senate-tax-report/index.html">"Credit Suisse helped clients hide billions from IRS – Senate report"</a>. <i>CNNMoney</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=CNNMoney&rft.atitle=Credit+Suisse+helped+clients+hide+billions+from+IRS+%E2%80%93+Senate+report&rft.date=2014-02-25&rft.au=Evan+Perez&rft_id=https%3A%2F%2Fmoney.cnn.com%2F2014%2F02%2F25%2Fnews%2Fcompanies%2Fcredit-suisse-senate-tax-report%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGreenberg" class="citation web cs1">Greenberg, Andy. <a rel="nofollow" class="external text" href="https://www.forbes.com/sites/andygreenberg/2014/02/04/alleged-silk-road-creator-ross-ulbricht-hit-with-kingpin-charge-another-20-years-minimum-prison-time/">"Alleged Silk Road Creator Ross Ulbricht Hit With 'Kingpin' Charge, Another 20 Years Minimum Prison Time"</a>. <i>Forbes</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2023-04-16</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Forbes&rft.atitle=Alleged+Silk+Road+Creator+Ross+Ulbricht+Hit+With+%27Kingpin%27+Charge%2C+Another+20+Years+Minimum+Prison+Time&rft.aulast=Greenberg&rft.aufirst=Andy&rft_id=https%3A%2F%2Fwww.forbes.com%2Fsites%2Fandygreenberg%2F2014%2F02%2F04%2Falleged-silk-road-creator-ross-ulbricht-hit-with-kingpin-charge-another-20-years-minimum-prison-time%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"> Nicole Hong, <a rel="nofollow" class="external text" href="https://www.wsj.com/articles/silk-road-founder-ross-ulbricht-sentenced-to-life-in-prison-1432929957?KEYWORDS=ross+ulbricht">"Silk Road Founder Ross Ulbricht Sentenced to Life in Prison"</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170613152211/https://www.wsj.com/articles/silk-road-founder-ross-ulbricht-sentenced-to-life-in-prison-1432929957?KEYWORDS=ross+ulbricht">Archived</a> 13 June 2017 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, <i><a href="/wiki/Wall_Street_Journal" class="mw-redirect" title="Wall Street Journal">Wall Street Journal</a></i>, 29 May 2015.</span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text">Andy Greenberg, <a rel="nofollow" class="external text" href="https://www.wired.com/2015/05/silk-road-creator-ross-ulbricht-sentenced-life-prison/">"Silk Road Creator Ross Ulbricht Sentenced to Life in Prison"</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150529215648/http://www.wired.com/2015/05/silk-road-creator-ross-ulbricht-sentenced-life-prison/">Archived</a> 29 May 2015 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, <i><a href="/wiki/Wired_(magazine)" title="Wired (magazine)">Wired</a></i>, 29 May 2015.</span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.bbc.com/news/world-europe-32897066">"Fifa corruption crisis: Key questions answered"</a>. <i>BBC News</i>. 21 December 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=Fifa+corruption+crisis%3A+Key+questions+answered&rft.date=2015-12-21&rft_id=https%3A%2F%2Fwww.bbc.com%2Fnews%2Fworld-europe-32897066&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.irishtimes.com/sport/soccer/follow-the-money-how-fbi-and-irs-teamed-up-on-fifa-1.2232294">"Follow the money: How FBI and IRS teamed up on Fifa"</a>. <i>The Irish Times</i>. 30 May 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Irish+Times&rft.atitle=Follow+the+money%3A+How+FBI+and+IRS+teamed+up+on+Fifa&rft.date=2015-05-30&rft_id=http%3A%2F%2Fwww.irishtimes.com%2Fsport%2Fsoccer%2Ffollow-the-money-how-fbi-and-irs-teamed-up-on-fifa-1.2232294&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPaul_Kane2015" class="citation news cs1">Paul Kane (28 May 2015). <a rel="nofollow" class="external text" href="https://www.washingtonpost.com/news/post-nation/wp/2015/05/28/former-house-speaker-dennis-hastert-indicted/">"Former House speaker Dennis Hastert indicted by federal grand jury"</a>. <i>Washington Post</i>.</cite><span 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for sexual misconduct"</a>. <i>CNN</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=CNN&rft.atitle=Sources%3A+Dennis+Hastert+cover-up+for+sexual+misconduct&rft.date=2015-05-29&rft.au=Alexandra+Jaffe&rft.au=Tom+LoBianco&rft.au=Pamela+Brown&rft_id=http%3A%2F%2Fwww.cnn.com%2F2015%2F05%2F29%2Fpolitics%2Fdennis-hastert-indictment-questions%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIRS+Criminal+Investigation" class="Z3988"></span></span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.nytimes.com/2015/05/29/us/ex-house-speaker-j-dennis-hastert-indicted-on-federal-charges.html">"U.S. Accuses Ex-House Speaker J. 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Los Angeles Times. 5 June 2020<span class="reference-accessdate">. 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class="navbox-group" style="width:1%"><a href="/wiki/United_States_Department_of_the_Army" title="United States Department of the Army">Department of the Army</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_States_Army_Intelligence_and_Security_Command" title="United States Army Intelligence and Security Command">Intelligence and Security Command</a></li> <li><a href="/wiki/United_States_Army_Criminal_Investigation_Division" title="United States Army Criminal Investigation Division">Criminal Investigation Division</a></li> <li><a href="/wiki/Military_Police_Corps_(United_States)" title="Military Police Corps (United States)">Military Police Corps</a></li> <li><a href="/wiki/Department_of_the_Army_Civilian_Police" title="Department of the Army Civilian Police">Army Department Police</a></li> <li><a href="/wiki/United_States_Army_Corrections_Command" title="United States Army Corrections Command">Corrections Command</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/United_States_Department_of_the_Navy" title="United States Department of the Navy">Department of the Navy</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Naval_Criminal_Investigative_Service" title="Naval Criminal Investigative Service">Criminal Investigative Service</a></li> <li><a href="/wiki/United_States_Marine_Corps_Criminal_Investigation_Division" title="United States Marine Corps Criminal Investigation Division">Marine Corps Criminal Investigation Division</a></li> <li><a href="/wiki/Master-at-arms_(United_States_Navy)" title="Master-at-arms (United States Navy)">Master-at-Arms</a></li> <li><a href="/wiki/Department_of_the_Navy_Police" title="Department of the Navy Police">Navy Police</a></li> <li><a href="/wiki/United_States_Marine_Corps_Civilian_Police" title="United States Marine Corps Civilian Police">Marine Corps Police</a></li> <li><a href="/wiki/United_States_Naval_Academy#Police" title="United States Naval Academy">Naval Academy Police</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/United_States_Department_of_the_Air_Force" title="United States Department of the Air Force">Department of the Air Force</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_States_Air_Force_Office_of_Special_Investigations" class="mw-redirect" title="United States Air Force Office of Special Investigations">Office of Special Investigations</a></li> <li><a href="/wiki/United_States_Air_Force_Security_Forces" title="United States Air Force Security Forces">Security Forces</a></li> <li><a href="/wiki/Department_of_the_Air_Force_Police" title="Department of the Air Force Police">Department of the Air Force Police</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/United_States_Department_of_Health_and_Human_Services" title="United States Department of Health and Human Services">Department of<br />Health and Human Services</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Food_and_Drug_Administration" title="Food and Drug Administration">United States Food and Drug Administration</a> (<a href="/wiki/Office_of_Criminal_Investigations" title="Office of Criminal Investigations">Office of Criminal Investigations</a>)</li> <li><a href="/wiki/National_Institutes_of_Health_Police" title="National Institutes of Health Police">National Institutes of Health Police</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/United_States_Department_of_Homeland_Security" title="United States Department of Homeland Security">Department of<br />Homeland Security</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Federal_Law_Enforcement_Training_Centers" title="Federal Law Enforcement Training Centers">Federal Law Enforcement Training Centers</a></li> <li><a href="/wiki/United_States_Citizenship_and_Immigration_Services" title="United States Citizenship and Immigration Services">Citizenship and Immigration Services</a></li> <li><a href="/wiki/United_States_Coast_Guard" title="United States Coast Guard">United States Coast Guard</a> <ul><li><a href="/wiki/Coast_Guard_Investigative_Service" title="Coast Guard Investigative Service">Investigative Service</a></li> <li><a href="/wiki/United_States_Coast_Guard_Police" title="United States Coast Guard Police">Coast Guard Police</a></li></ul></li> <li><a href="/wiki/U.S._Customs_and_Border_Protection" title="U.S. Customs and Border Protection">Customs and Border Protection</a> <ul><li><a href="/wiki/United_States_Border_Patrol" title="United States Border Patrol">Border Patrol</a></li></ul></li> <li><a href="/wiki/Federal_Protective_Service_(United_States)" title="Federal Protective Service (United States)">Federal Protective Service</a></li> <li><a href="/wiki/U.S._Immigration_and_Customs_Enforcement" title="U.S. Immigration and Customs Enforcement">Immigration and Customs Enforcement</a></li> <li><a href="/wiki/United_States_Secret_Service" title="United States Secret Service">United States Secret Service</a> <ul><li><a href="/wiki/United_States_Secret_Service_Uniformed_Division" title="United States Secret Service Uniformed Division">Uniformed Division</a></li></ul></li> <li><a href="/wiki/Transportation_Security_Administration" title="Transportation Security Administration">Transportation Security Administration</a> <ul><li><a href="/wiki/Federal_Air_Marshal_Service" title="Federal Air Marshal Service">Office of Law Enforcement/Federal Air Marshal Service</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/United_States_Department_of_the_Interior" title="United States Department of the Interior">Department of<br />the Interior</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bureau_of_Indian_Affairs_Police" title="Bureau of Indian Affairs Police">Bureau of Indian Affairs Police</a></li> <li><a href="/wiki/Bureau_of_Land_Management#Law_enforcement_and_security" title="Bureau of Land Management">Bureau of Land Management: Office of Law Enforcement</a></li> <li><a href="/wiki/Hoover_Dam_Police" title="Hoover Dam Police">Hoover Dam Police</a></li> <li><a href="/wiki/National_Park_Service" title="National Park Service">National Park Service</a> <ul><li><a href="/wiki/National_Park_Service_ranger" title="National Park Service ranger">Rangers</a></li> <li><a href="/wiki/United_States_Park_Police" title="United States Park Police">United States Park Police</a></li></ul></li> <li><a href="/wiki/United_States_Fish_and_Wildlife_Service_Office_of_Law_Enforcement" title="United States Fish and Wildlife Service Office of Law Enforcement">Fish and Wildlife Service: Office of Law Enforcement</a></li> <li><a href="/wiki/National_Wildlife_Refuge" title="National Wildlife Refuge">National Wildlife Refuge System: Division of Refuge Law Enforcement</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/United_States_Department_of_Justice" title="United States Department of Justice">Department of Justice</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bureau_of_Alcohol,_Tobacco,_Firearms_and_Explosives" title="Bureau of Alcohol, Tobacco, Firearms and Explosives">Bureau of Alcohol, Tobacco, Firearms and Explosives</a></li> <li><a href="/wiki/Drug_Enforcement_Administration" title="Drug Enforcement Administration">Drug Enforcement Administration</a></li> <li><a href="/wiki/Federal_Bureau_of_Investigation" title="Federal Bureau of Investigation">Federal Bureau of Investigation</a> <ul><li><a href="/wiki/FBI_Police" title="FBI Police">FBI Police</a></li></ul></li> <li><a href="/wiki/Federal_Bureau_of_Prisons" title="Federal Bureau of Prisons">Federal Bureau of Prisons</a></li> <li><a href="/wiki/United_States_Marshals_Service" title="United States Marshals Service">United States Marshals Service</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/United_States_Department_of_State" title="United States Department of State">Department of State</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bureau_of_Diplomatic_Security" title="Bureau of Diplomatic Security">Bureau of Diplomatic Security</a> <ul><li><a href="/wiki/Diplomatic_Security_Service" title="Diplomatic Security Service">Diplomatic Security Service</a></li> <li><a href="/wiki/Office_of_Foreign_Missions" title="Office of Foreign Missions">Office of Foreign Missions</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/United_States_Department_of_the_Treasury" title="United States Department of the Treasury">Department of the Treasury</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Alcohol_and_Tobacco_Tax_and_Trade_Bureau" title="Alcohol and Tobacco Tax and Trade Bureau">Alcohol and Tobacco Tax and Trade Bureau</a></li> <li><a href="/wiki/Bureau_of_Engraving_and_Printing#BEP_Police" title="Bureau of Engraving and Printing">Bureau of Engraving and Printing</a></li> <li><a href="/wiki/Financial_Crimes_Enforcement_Network" title="Financial Crimes Enforcement Network">Financial Crimes Enforcement Network</a></li> <li><a class="mw-selflink selflink">Internal Revenue Service, Criminal Investigation</a></li> <li><a href="/wiki/United_States_Mint_Police" title="United States Mint Police">United States Mint Police</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other executive <br /> department agencies</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_States_Department_of_Agriculture" title="United States Department of Agriculture"><b>Agriculture</b></a>: <a href="/wiki/United_States_Forest_Service#Law_Enforcement_.26_Investigations" title="United States Forest Service">US Forest Service: Law Enforcement & Investigations</a></li> <li><a href="/wiki/United_States_Department_of_Energy" title="United States Department of Energy"><b>Energy</b></a>: <a href="/wiki/Office_of_Secure_Transportation" title="Office of Secure Transportation">Office of Secure Transportation</a></li> <li><a href="/wiki/United_States_Department_of_Transportation" title="United States Department of Transportation"><b>Transportation</b></a>: <a href="/wiki/United_States_Merchant_Marine_Academy#Department_of_Public_Safety" title="United States Merchant Marine Academy">United States Merchant Marine Academy Department of Public Safety</a></li> <li><a href="/wiki/United_States_Department_of_Veterans_Affairs" title="United States Department of Veterans Affairs"><b>Veterans Affairs</b></a>: <a href="/wiki/United_States_Department_of_Veterans_Affairs_Police" title="United States Department of Veterans Affairs Police">Department of Veterans Affairs Police</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/United_States_Congress" title="United States Congress">United States Congress</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Sergeant_at_Arms_of_the_United_States_House_of_Representatives" title="Sergeant at Arms of the United States House of Representatives">Sergeant at Arms of the House of Representatives</a></li> <li><a href="/wiki/Sergeant_at_Arms_of_the_United_States_Senate" title="Sergeant at Arms of the United States Senate">Sergeant at Arms of the Senate</a></li> <li><a href="/wiki/United_States_Capitol_Police" title="United States Capitol Police">United States Capitol Police</a></li> <li><a href="/wiki/United_States_Government_Publishing_Office#GPO_Police" title="United States Government Publishing Office">Government Publishing Office Police</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Judicial branch</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/U.S._Probation_and_Pretrial_Services_System" title="U.S. Probation and Pretrial Services System">U.S. Probation and Pretrial Services System</a></li> <li><a href="/wiki/Marshal_of_the_United_States_Supreme_Court" title="Marshal of the United States Supreme Court">Marshal of the United States Supreme Court</a> (<a href="/wiki/Supreme_Court_Police" title="Supreme Court Police">Supreme Court Police</a>)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other federal law<br />enforcement agencies</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Amtrak_Police_Department" title="Amtrak Police Department">Amtrak Police Department</a></li> <li><a href="/wiki/Organizational_structure_of_the_Central_Intelligence_Agency#Directorate_of_Support" title="Organizational structure of the Central Intelligence Agency">Central Intelligence Agency: Security Protective Service</a></li> <li><a href="/wiki/Office_of_Enforcement_and_Compliance_Assurance" title="Office of Enforcement and Compliance Assurance">Environmental Protection Agency: Office of Enforcement and Compliance Assurance</a></li> <li><a href="/wiki/Federal_Reserve_Police" title="Federal Reserve Police">Federal Reserve Police</a></li> <li><a href="/wiki/Metropolitan_Police_Department_of_the_District_of_Columbia" title="Metropolitan Police Department of the District of Columbia">Metropolitan Police Department of the District of Columbia</a></li> <li><a href="/wiki/United_States_Postal_Inspection_Service" title="United States Postal Inspection Service">Postal Inspection Service</a> (<a href="/wiki/United_States_Postal_Inspection_Service#Postal_Police_Force" title="United States Postal Inspection Service">U.S. Postal Police</a>)</li> <li><a href="/wiki/Smithsonian_Institution_Office_of_Protection_Services" title="Smithsonian Institution Office of Protection Services">Smithsonian Institution Office of Protection Services</a> (<a href="/wiki/Smithsonian_Institution_Office_of_Protection_Services#Positions" title="Smithsonian Institution Office of Protection Services">National Zoological Park Police</a>)</li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox authority-control" aria-labelledby="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q5973599#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata" style="padding:3px"><table 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