This course provides a concise overview of the investigative techniques and processes of the IRS Criminal Investigation (CI) unit. Criminal Investigations can be initiated from information obtained from within the IRS when a revenue agent (auditor) or revenue officer (collection) detects possible fraud. Information is also routinely received from the public as well as from ongoing investigations underway by other law enforcement agencies or by United States Attorney's offices across the country. You’ll walk away with a fundamental understanding of how CI investigates potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

In this course, you learn about:

  • CI History and Mission
  • Strategic priorities and what they investigate
  • Legal source tax crimes
  • Illegal source financial crimes
  • Narcotics and counterterrorism financial crimes
  • How criminal investigations are initiated
  • Signs you may be under investigation by CI
  • How to report tax violations
  • Lessons from CI field offices

Who Will Benefit:
Practitioners who want a basic understanding of the key steps in the IRS CI investigative process, and general guidelines on how to respond.

Learning Objectives
  • Identify at least 3 major strategic priorities of the agency and how they are mutually supportive.
  • Explore and summarize at least 8 CI priority areas that target legal sources of revenue generation.
  • Discover and point out at least 10 CI priority areas that target illegal income sources.
  • Recognize and able to give examples of at least 5 indicators that may signal you’re under CI investigation.
  • Discover and use at least 3 communication channels to report the violation to the IRS.
Last updated/reviewed: March 9, 2024
Course Complexity: Foundational
Participants should have a basic understanding of Internet technology, online navigation, and digital productivity services.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Course Agenda4:44
  What is IRS CI?3:46
  Strategic Priorities-Legal Source Tax Crimes19:36
  Strategic Priorities- Illegal Source Financial Crimes12:50
  Strategic Priorities-Narcotics Related Crimes13:30
  How to Report Tax Violations9:42
  Communication Strategy7:32
  Specialized Units13:12
  Field Office Reports Highlights14:44
  Key Takeaways2:48
  IRS Criminal Investigation: Key Lessons for Accountants1:42:24
  Slides: IRS Criminal Investigation: Key Lessons for AccountantsPDF
  IRS Criminal Investigation: Key Lessons for Accountants GlossaryPDF