Employee Conduct and Responsibilities
Conduct of the Examiner in Criminal Tax Cases
During a criminal tax case, it is important
that examiners exercise care and good judgement in all
dealings with the person under investigation as well as with
Alleged improper conduct on the part of the
examiner has been used as part of the defense strategy in an
number of criminal tax evasion cases. At times this may be an
attempt for the defense counsel to divert attention from the
main issues involved.
Every examiner must exercise care so that
there is no factual basis for this type of defense strategy.
Examples of situations or conduct to be avoided:
Those which result in the examiner
becoming obligated to the person under investigation;
Statements or questions that can be
construed as offers of immunity or attempts to settle
the civil liabilities of a pending criminal case;
Expressions of personal views
regarding the merits of the case;
Advising and counseling the person
under investigation of possible defenses to a
prosecution of the alleged crime;
Remarks or acts that are open to
Irregular arrangements for the
examination of the taxpayer's books and records; and
Leading the person under investigation
to believe that prosecution is not contemplated.
Responsibilities of Examiners
The examiner has several responsibilities
during the course of an examination. These responsibilities
include but are not limited to providing the examiner's
contact information; assistance to Chief Counsel; reporting
bribery attempts; and security issues.
Use of Examiner Credentials
At the time initial contact is made with
the taxpayer, the examiner will in every instance provide
the taxpayer or Power of Attorney with the examiner's
Pocket commissions are used to present
proof of the examiner's authority in the performance of
his/her official duties. The pocket commission is primarily
intended to identify Service personnel to the public when
dealing with tax matters. They will not be issued to
employees to identify themselves for transaction of routine
business. See IRM 1.16.4.
Form 2246, Field Contact Card, may be used
to provide a taxpayer or third party with the name of an
official to contact regarding an internal revenue matter.
The card is restricted to use by holders of a pocket
commission; i. e. Internal Revenue Agent, Tax Compliance
Officer, Tax Auditor and Revenue Officer. The name, title,
office location, and telephone number of the examiner is
manually entered on the card.
Assistance to Chief Counsel
When examiners are needed to assist Area
Counsel or the Office of the United States Attorney, the
Area Director will honor requests and assign an examiner to
provide the services needed in the litigation of cases.
Examiners will not discuss the merits of
the case with the taxpayer or his/her attorney when
consulting with them or examining pertinent books and
Every effort will be made to comply with a
request by the date specified. If is not possible to comply
with the request for assistance, the party who initiated the
request will be notified.
Reporting Bribery Attempts
The Treasury Inspector General for Tax
Administration (TIGTA) is primarily responsible for
investigating all attempted bribery cases.
Attempted bribery is an offer to give
something of value with the intent that the recipient will
do something improper, or will fail to do something that
should be done in discharging the duties of the position. An
offer of a bribe to Government official or employee is a
Federal offense, punishable by a substantial term of
imprisonment and a fine.
Bribe offers are often made indirectly and
subtly, rather than in a direct fashion. Attempts to bribe
Service employees represent flagrant attacks on the
integrity of the Service and its employees. Examiners need
to be perceptive and alert to such overtures and take the
following actions when bribery offers are received.
Avoid any statement or implication
that you will or will not accept the bribe.
Attempt to hold the matter in
Report the matter immediately to the
Inspector General Special Agent.
Avoid any unnecessary discussions of
the matter with anyone.