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1 Origin of IRS Administrative Investigations

CID investigations are generally initiated as a result of one of the following:

  1. Fraud referrals from other divisions within IRS;

  2. Information provided by other government agencies;

  3. Information provided by private parties;

  4. Matters or projects developed within CID.

Matters found to have criminal fraud prosecution potential, or deemed to warrant further inquiry, are approved for investigation and pursued by special agents to the extent available resources permit.


October 1997 Tax Resource Manual 1