Over the years, there have been various settings and stars in the TV show "CSI." While Hollywood's version of police work entertains millions, the real-life exploits of the Internal Revenue Service's Criminal Investigation (CI) unit is less entertaining, less glamorous, and somewhat less efficient.
On television and in movies, law enforcement rarely has a misstep, hardly ever filing charges that are not warranted. The IRS CI unit is also effective, but unlike fictional investigators, it is imperfect. According to IRS statistics, about 80 percent of last year's investigations of possible tax crimes and other violations resulted in prosecutions and sentences.
In fiscal year 2015, there were 2,246 tax investigations and 1,607 investigations into other possible crimes whose purpose was circumvention of federal tax law. Of those 3,853 investigations, 85 percent (3,289) were recommended for prosecution. All but 81 of those recommendations to the Department of Justice were followed.
Of the 3,208 investigations that resulted in prosecutions, sentences were handed down in 3,092 cases (or 96 percent).
While the CI record is impressive, there are situations at each level of the process in which the outcome is ultimately in favor of the taxpayer. These exceptions run the gamut of possible charges in matters including fraudulent tax returns, failure to file, payroll tax violations and illicit offshore tax issues.
With consideration of CI's record in mind, it can make sense for people concerned about a possible investigation or prosecution to contact a Cleveland or Chicago tax attorney experienced in criminal tax defense. A skilled tax attorney can help protect client rights and freedom.
