CI Employment Tax Investigations 2011-2015
Employment tax investigations represent a small portion CI casework. For example, in FY 2015, CI initiated 102 employment tax investigations, which is less than 3 percent of all initiated cases. In comparison, the top two priorities—identity theft and abusive return preparer fraud and questionable refund fraud—resulted in almost 1,800 new investigations and accounted for 47 percent of new initiations in FY 2015. Figure 5 shows the number of employment tax cases initiated and referred for prosecution from FYs 2011 through 2015.
n18 Since actions on a specific investigation may cross fiscal years, the data shown in cases initiated may not always represent the same universe of cases shown in other actions within the same fiscal year.
Sources of CI Employment Tax Investigations 2011-2015
TFRP and CI Employment Tax Investigations 2010-2015
IRS Civil Division Fraud Referral Process
IRS CI Investigation and DOJ Referral Process