A Closer Look at the Road to Indictment in an IRS Criminal Tax Fraud Case
By Anthony Diosdi This article will trace a typical criminal tax fraud case through the administrative structure of the Internal Revenue Service (“IRS”) and the Department of Justice, beginning with the first contact by a special agent and ending with an indictment (an indictment is a criminal accusation that a person has committed a crime) in a court. The reason we elected to discuss this process in our article is because we believe it is extremely important that anyone targeted in a criminal tax fraud investigation understands how the IRS conducts its investigations. The understanding of this process may ultimately significantly reduce an accused’s prosecutorial exposure to a criminal tax crime. By way of background, it is important to understand that relatively few cases involving criminal tax evasion are actually…