Nonfiler Investigations - Criminal Investigation (CI)
Overview
Taxpayers who fail to file income tax returns and pay taxes pose a serious threat to tax administration and the American economy.
Who Must File
All citizens must comply with the requirements of the tax law to file returns and pay taxes.
Facts & Fiction of Frivolous Arguments
The 16th Amendment was ratified on February 3, 1913 giving Congress the power "to lay and collect taxes."
IRS Warns of Frivolous Tax Arguments
IRS issued Press Releases that summarize several cases where the taxpayer was fined or penalized for frivolous contentions.
Department of Justice Issues Injunction
The Department of Justice has issued several injunctions against promoters of illegal tax plans or shelters that urge taxpayer to violate the tax laws.
Statistical Data
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentenced and months to serve in prison.
Examples of Nonfiler Investigations
Examples are written from public record documents filed in the district courts where the case was prosecuted.
Criminal Investigation (CI) home page
How to Report Suspected Tax Fraud Activities
