NCJ Number
73522
Date Published
1979
Length
71 pages
Annotation
This report discusses the need for better planning to enhance the productivity of the Internal Revenue Service's criminal tax case development and selection activities.
Abstract
Study data were collected through a review of the laws, plans, policies, and procedures IRS follows in developing and selecting criminal tax cases. Data were also collected through interviews with IRS and Department of Justice officials and a review of IRS records. Results showed that careful planning is essential if the IRS's Criminal Investigation Division is to conduct a balanced and effective enforcement program. Both longrange and shortrange plans need improvement, however. The national office needs to define clearly its national strategy and to establish additional, more specific goals for detecting and deterring tax fraud. The Division has made improvements in the planning process and is testing other improvements, but more needs to be done. The Division needs more guidance from Department of Justice attorneys because they review and prosecute criminal tax cases. It also needs to improve the way it develops and selects possible tax fraud cases. It is recommended that the Attorney General and the Commissioner of Internal Revenue develop specific methods for coordinating their efforts to combat tax fraud and that the Commissioner further refine shortrange program plans in view of data developed through its longrange planning process. To improve case development activities, guidelines for referral training should be provided to each district office and guidelines pertaining to individual information gathering activities should be revised. In addition, each Criminal Investigation Division chief should use the case pool approach in selecting cases. Both IRS and the Department of Justice generally agreed with GAO's recommendations. Tables and appendixes presenting agency comments are included. (Author abstract modified)