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IRS Criminal Investigation Lisa C. Fontanette Supervisory Special Agent.

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Presentation on theme: "IRS Criminal Investigation Lisa C. Fontanette Supervisory Special Agent."— Presentation transcript:

1 IRS Criminal Investigation Lisa C. Fontanette Supervisory Special Agent

2 IRS-CI’s Mission Statement Criminal Investigation serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

3 TITLE 26  26 USC § 7201 – Tax evasion  26 USC § 7203 – Failure to file  26 USC § 7206(1) – Filing a false return  26 USC § 7206(2) – Aiding in filing of a false return (tax preparer)

4 OTHER FINANCIAL CRIMES  Title 18 Statutes regarding the various forms of money laundering  Title 31 Statutes regarding the various Bank Secrecy Act reporting requirements  Also investigate bank fraud, wire fraud, mail fraud, embezzlement, conspiracy, and terrorism among others

5 WAR ON TERRORISM  CI participates in every major terrorism financing investigation, many of which involve violations of the Internal Revenue Code and related offenses. We also assist the Treasury Department in efforts to locate and freeze terrorist funds and repatriate stolen Iraqi assets.

6 JOINT TASK FORCES  National Joint Terrorism Task Force  Organized Crime Drug Enforcement Task Force (OCDETF)  Federal Bureau of Investigation  Drug Enforcement Administration  U.S. Postal Inspection Service  Bureau of Immigration & Customs Enforcement  U.S. Marshalls Service  Alcohol Tobacco & Firearms  IRS Criminal Investigation  U.S. Coast Guard  State & local law enforcement


8 HIRING QUALIFICATIONS  Basic Requirements:  United States citizen  Age 37 or under at the time of certification  Available to work anywhere in the US  Must carry and use a firearm  Have a valid driver's license  Pass an agency-administered physical fitness test*

9 *Physical Fitness Qualification Standards 1.5 Mile Run Sit-Ups Push-Ups Flexibility Body Fat

10 SELECTION PROCESS  Three Components:  Treasury Enforcement Agent (TEA) examination – GS-5/7 only  Accounting Assessment (accounting skills exercise)  Skills Assessment Center (structured interview and writing exercise)

11 PRE-EMPLOYMENT PROCESS  Drug test  Verify medical qualifications via agency- provided physical examination  Background investigation  Pre-appointment tax audit

12 Medical Qualification Standards General Medical Requirements:  Manual dexterity with comparatively free motion of fingers, wrists, elbows, shoulders, hips and knee joints. Arms, hands, legs, and feet must function sufficiently to satisfactorily perform duties.  Diseases/conditions resulting in indistinct speech or affecting any of the body’s systems (e.g., respiratory, cardiovascular, gastrointestinal, musculoskeletal, nervous, or endocrine) that would impair full performance of the duties is disqualifying.  Agents must possess emotional/mental stability and be free of any condition that would hinder full, efficient performance or cause the individual to be a hazard to him/herself or others.  Hearing: Hearing loss, as measured by an audiometer, must not exceed 30 decibels or equivalent in either ear in the 500, 1000, & 2000 Hz ranges.  Vision: Uncorrected distant vision must test 20/200. Corrected distant vision must test 20/20 in one eye, and 20/30 in the other. Normal depth perception and peripheral vision and the ability to distinguish shades of color by color plate tests are required.

13 CITP TRAINING  9-week training covering:  Federal criminal law  Courtroom procedures  Enforcement operations  Defensive tactics  Interviewing  Firearms training

14 SABT TRAINING  16-week specialized training including:  Instruction in tax law, criminal tax fraud, money laundering and a variety of financial fraud schemes  Agency-specific undercover operations, electronic surveillance techniques, forensic sciences, court procedures, interviewing techniques and trial preparation and testifying.

15 SWORN OATH I will support and defend the Constitution of the United States against all enemies, foreign and domestic; that I will bear true faith and allegiance to the same; that I take this obligation freely, without any mental reservation or purpose of evasion; and that I will well and faithfully discharge the duties of the office on which I am about to enter. So help me God.

16 AUTHORITY GRANTED Authority to investigate, execute, and serve search warrants and arrest warrants, serve subpoenas and summonses, make arrests without warrant, carry firearms, make seizures of property subject to forfeiture and to require and receive information, as to all matters relating to such laws and regulations.


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