IRS Criminal Enforcement Activities and Taxpayer Noncompliance
This chapter’s purpose is to answer several basic questions. First, does CI have a measurable effect on voluntary compliance, which includes both civil and criminal tax laws? Second, if CI does have a measurable effect on voluntary compliance, what mix of CI investigations has the greatest influence on voluntary compliance? CI investigates two broad categories of cases: tax violations and money laundering violations. A subsidiary inquiry is whether either one or both types of cases have an effect on voluntary compliance with the tax laws.