Role of Immunity in IRS Criminal Investigations

by Robert Barnes 


By Internal Revenue Service Criminal Investigation Delegation Order 9-­‐3 (12-­‐19-­‐2005), only the Chief of Criminal Investigation, after review by the Office of the Division Counsel/Associate Chief Counsel (Criminal Tax) and with the aligned approval of the Attorney General, may “make determinations and issue the orders to compel the testimony under a grant of immunity of any individual who has been or may be called to testify or provide information at any proceeding before the Internal Revenue Service when such individual refuses to testify or provide information on the basis of her privilege against self-­‐ incrimination.” See also Internal Revenue Manual (12-­‐19-­‐2005).

Generally, “requests for authorization to compel testimony from close family members of the subject of an investigation will rarely by approved by DOJ, Tax Division.” Internal Revenue Manual (02-­‐ 01-­‐2005). Any compulsion order further compels the individual and separate approval of the Special Agent in Charge, the Director of Field Operations, the Chief of Criminal Investigation for the Internal Revenue Service, and the Tax Division of the Department of Justice. Internal Revenue Manual (05-­‐15-­‐2008). This protects against misuse of the grand jury in any tax case.

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 and limiting the amount of fines, fraud penalties, tax and interest the IRS can charge. Barnes Law is often the best investment you will ever make. Choose wisely: your freedom, your future, and your finances often depend upon it.