Origin of IRS Administrative
CI generally initiates investigations as a result of one of the
CI approves for investigation matters that it finds to have
criminal fraud prosecution potential or that it deems to warrant
further inquiry. Special agents pursue those matters to the extent
available resources permit.
- Fraud referrals from other divisions within IRS;
- Information provided by other government agencies;
- Information provided by private parties;
- Matters or projects developed within CI.
[Updated September 2007]
[cited in USAM 6-4.110]|