U.S. Federal Jurisdictions:

The Internal Revenue Service

Criminal Investigation Division (IRS-CID)

INTERNAL REVENUE SERVICE CRIMINAL INVESTIGATION DIVISION (IRS-CID):

... Since the inception of IRS Criminal Investigation, our mission has been to follow the money. And almost from the inception, the question of "Why is IRS involved?" has been asked. The fact is, no matter what the source, all income earned, both legal and illegal, has the potential of becoming involved in crimes which fall within the investigative jurisdiction of IRS CI. It is the objective of CI to utilize the broad authority of Title 26 and 31, tax, currency reporting and forfeiture and Title 18 money laundering, conspiracy and forfeiture to identify, investigate and prosecute the most significant tax, currency and money laundering offenders; and to pursue the assets of those offenders both domestically and internationally for criminal tax and asset forfeiture purposes. ... http://www.irs.gov/compliance/enforcement/article/0,,id=98205,00.html

IRS Criminal Investigations fall into four interdependent categories:

• Legal Source Tax Crimes

  Examples:

  • Questionable Refund Program (QRP) cases

  • Unscrupulous return preparers

  • Frivolous filers/non-filers who challenge the legality of the filing requirement

  • Excise tax and employment tax investigations

• Illegal Source Financial Crimes 

• Narcotics-Related Financial Crimes

• Counterterrorism Financing

Contact the IRS when you have knowledge or evidence of:

	Income Tax Evasion
	Failure to File
	Filing False Returns
	Frivolous filers/non-filers who challenge the constitutionality of the American tax system
	Employment Tax Cases
	Claims for Fraudulent Refunds
	Abusive Trust Schemes
	Unscrupulous Tax Return Preparers
	Illegal Source Financial Crimes (Money obtained illegally or through fraud)
	Narcotics Related Financial Crimes
	Money Laundering
	Money used to further terrorism, particularly:

w The leadership and members of extremist groups who have committed tax, money laundering, or currency violations;

w Persons engaged in fundraising activities to support terrorism, especially if tax exempt organizations are being utilized;

w Terrorism investigations involving complex, extensive or convoluted financial transactions.  For more information on this topic, please go to http://www.treas.gov/irs/ci/factsheets/docterroristtaskforces.htm 

Contacting the IRS Criminal Investigations Division:

If you suspect or know of an individual or company that is not complying with the tax laws, you may report this activity by completing Form 3949-A. You may fill out Form 3949-A online, print it and mail it to:                

Internal Revenue Service 
Fresno, CA  93888

If you do not wish to use Form 3949-A, you may send a letter to the address above.  Please include the following information, if available:

• Name and address of the person you are reporting

• The taxpayer identification number (social security number for an individual or employer identification number for a business)

• A brief description of the alleged violation, including how you became aware of or obtained the information

• The years involved

• The estimated dollar amount of any unreported income

• Your name, address and daytime telephone number

Although you are not required to identify yourself, it is helpful to do so. Your identity can be kept confidential. You may also be entitled to a reward.

If you are located outside the U.S., then you can contact the nearest American Embassy or Consulate and speak with a Legal Attaché.  Go here for a list of Legal Attachés: http://www.fbi.gov/contact/legat/legat.htm

The Attaché will either direct you to the correct office or contact the IRS Criminal Investigation Division on your behalf.

 You do not have to be a US citizen or resident to contact the IRS Criminal Investigations Division to report U.S.-based criminal activity.