IRS Special Agents Duty to Look for Evidence That Helps You

by Robert Barnes 


IRS Special Agents Must Look For Facts That Help You in an IRS Criminal Investigation

Point in fact, “any mitigating circumstances, exculpatory evidence or other impediments to a prosecution recommendation must also be fully addressed” by the IRS special agent in any IRS criminal investigation. See Internal Revenue Manual (3) (01-­‐25-­‐2006).  Any special agents report must detail sufficient facts so that any ready will “be convinced of the thoroughness and impartiality of the investigation.” See Internal Revenue Manual (01-­‐25-­‐2006). Indeed, “the facts of an investigation must be reported with fairness and impartiality.” See Internal Revenue Manual (1) (01-­‐ 25-­‐2006). “Any distortion of the significance of the evidence diminishes the…credibility of the special agent.” See Internal Revenue Manual (1) (01-­‐25-­‐2006). “Inaccuracies can be devastating to the value of the report and to the special agent’s credibility as a witness.” See Internal Revenue Manual (1) (01-­‐25-­‐2006). By rule, the report cannot “attempt to conceal or omit facts that tend to be in favor of the subject.” See Internal Revenue Manual (1) (01-­‐25-­‐2006). 

A knowledgeable IRS defense lawyer can assert, help enforce, and guard your rights in the IRS criminal investigation process at many stages of the case before it gets too far. While the past cannot guarantee the future, it is a resume worth knowing when choosing your tax defense lawyer. Barnes Law enjoys a 90% success in preventing the government from imprisoning its clients even when only hired after a fraud audit or IRS criminal investigation has commenced, while protecting your privacy in the process. Choose wisely: your freedom, your future, and your finances often depend upon it.