The IRS Criminal Prosecution office can start the investigative process against the taxpayer with just cause. The IRS can enforce civil tax laws against the taxpayer and initiate serious criminal charges against her which could, in turn, lead to a conviction, fines, and even imprisonment.
If the IRS contacts the taxpayer directly, this could mean that she is being targeted for a criminal investigation. If the IRS visits the taxpayer's residence, business, employer or contacts neighbors, this could also be a sign that she is under criminal investigation. If the taxpayer's bank informs her that the Criminal Investigation Department of the IRS is asking for copies of her bank records through what is called a summons, there is a strong possibility she is under a criminal investigation.
The taxpayer's accountant could be subpoenaed and have to appear in front of the Grand Jury and may have to bring all of her records in front of the Federal Grand Jury. The Grand Jury will then gather all the evidence against the taxpayer upon the IRS's requests. If the taxpayer should receive notice from the IRS explaining that either one or all of her tax years are under an tax audit process (and she knows that the returns filed contained errors, understatements, or income overstatements of deductions; or, all of the above), it is likely she will be investigated by the criminal department of the IRS.
Our goal is to help the taxpayer in every way we can. A criminal investigation is a very serious procedure and we will help her get through the process and negotiate on her behalf. Our dedicated team of enrolled agents, tax lawyers and CPA's will guide her through the process. Initially we will give her a free and confidential analysis based on her circumstances.