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5.

Origin of IRS Administrative Investigations

CI generally initiates investigations as a result of one of the following:

  • Fraud referrals from other divisions within IRS;

  • Information provided by other government agencies;

  • Information provided by private parties;

  • Matters or projects developed within CI.

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.

[Updated September 2007] [cited in USAM 6-4.110]