Handling an Unexpected Visit from IRS Criminal Investigation: Guidance for Taxpayers and Advisors

Over the years, many people have come to our firm after being visited by the Criminal Investigation Division of the Internal Revenue Service (IRS-CI). In the event that agents from the Criminal Investigation Division of the Internal Revenue Service (IRS-CI) come to your residence unannounced (usually two agents in the morning), it is imperative to exercise caution. Respectfully decline to answer any questions posed by the agents, informing them that your legal counsel will be in contact with them forthwith. Obtain their business cards for reference.

It is strongly advised to promptly seek the counsel of a tax attorney specializing in this specific area of law. Engaging experienced legal representation is paramount in safeguarding your rights and interests during this critical step.

While it may be tempting to cooperate with the agents, it is essential to understand that they are conducting a criminal investigation, and their objective is to gather evidence that may be used against you in a potential prosecution. Any statements made during this initial encounter could be detrimental to your case.

Furthermore, declining to speak with the agents without legal counsel does not imply guilt or wrongdoing. It is a prudent and legally sound approach to protect yourself from self-incrimination and ensure that your rights are upheld throughout the investigative process.

There are several compelling reasons to decline an interview with IRS-CI agents without legal representation:

1. Lack of Legal Expertise: Taxpayers may not possess a comprehensive understanding of the intricacies of criminal tax law, and seemingly harmless statements could be misconstrued or used against them later.
2. Potential Waiver of Privileges: Certain communications and documents may be protected by legal privileges, such as the attorney-client privilege. Disclosing such information without legal counsel could inadvertently waive these privileges.
3. Absence of Recording: The absence of an audio recording of the interview leaves only the agents’ notes as evidence, which may be incomplete or inaccurate.
4. Premature Defense: Attempting to defend oneself at this early stage, without the benefit of legal counsel and a thorough understanding of the evidence against you, is unlikely to be successful.
5. Multiple Witnesses: The presence of multiple agents serves to bolster the government’s case, as each agent can potentially serve as a witness to any statements made.
6. Potential for Coercion: IRS-CI agents may employ aggressive or coercive tactics to elicit incriminating statements. Legal counsel can protect you from such tactics and ensure that your rights are respected.
7. Opportunity for Future Communication: Declining an initial interview does not preclude future opportunities to communicate with the IRS through your legal counsel. In fact, it is often advisable to do so, as it allows for a more controlled and strategic approach to resolving the matter.
8. Protection of Rights: Engaging legal counsel ensures that your rights are protected throughout the investigative process and that you are not subjected to any unfair or unlawful tactics.

In conclusion, declining an interview with IRS-CI agents without legal representation is a prudent and legally sound decision. It is crucial to prioritize your rights and interests by seeking qualified legal counsel at the earliest opportunity.

Patel Law Offices offers a strategy session to discuss how to resolve your legal problem. Conveniently schedule online today with our online scheduler and questionnaire.