US Attorneys > USAM > Title 6 > Tax Resource Manual > 6.
prev | next

6.

IRS Joint Administrative Investigations

Special agents conduct joint investigations in cooperation with representatives of IRS operating divisions. Special agents usually investigate matters jointly with revenue agents when taxpayers have filed false returns or have willfully failed to file returns. Joint investigations with revenue officers usually evolve from a willful failure to pay tax.

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