The IRS Criminal Investigation Division is a federal law enforcement agency. Its agents investigate suspected tax crimes. They issue subpoenas. They seize property in certain cases. And they refer cases for prosecution that can lead to prison time.
At Ayar Law, we’ve represented clients at every stage of this process, from the first hint of an investigation to full criminal trials. We’ve seen how fast a civil tax problem can become a criminal case, and how damaging that shift can be for families and businesses.
This guide exists to help you understand what you’re facing, what the government may already be doing behind the scenes, and what steps you can take to protect yourself.
This guide is for individuals and business owners who believe they may be under investigation or who have already been contacted by IRS special agents. It explains how criminal tax cases begin, how they progress, and how early legal action can sometimes stop them before charges are filed.
You’ll learn what triggers IRS criminal investigations, how cases are selected, and how to recognize the signs that a civil matter has turned criminal. You’ll also see how experienced defense counsel can challenge assumptions, intervene early, and in some cases prevent prosecution altogether.
Criminal tax defense requires a working knowledge of both tax law and criminal procedure, along with experience dealing directly with federal investigators and prosecutors. Many professionals handle audits and civil disputes. Very few defend clients against the IRS Criminal Investigation Division.
At Ayar Law, we focus exclusively on tax defense. We’ve handled cases involving unreported income, offshore accounts, payroll tax issues, and complex financial transactions. We understand how IRS agents build cases and where the government’s weaknesses often appear.
One final point before you begin.
The IRS Criminal Investigation Division has a conviction rate above ninety percent. Most people who end up convicted waited too long to get help. The earlier you act, the more options you have.
This chapter explains what the IRS Criminal Investigation Division does and why its involvement is serious. You’ll learn how cases move from civil audits to criminal investigations and how IRS special agents differ from regular IRS staff. This foundation helps you know when a tax issue has become a criminal matter and why legal help matters early.
Chapter Two: What Triggers an IRS Criminal Tax Investigation
This chapter breaks down what causes the IRS to pursue criminal charges. You’ll learn the common red flags, such as unreported income, false deductions, payroll tax issues, and suspicious transactions. It also explains how data analytics, informants, and technology uncover fraud. Knowing these triggers helps you spot risk before the IRS acts.
Chapter Three: How an IRS Criminal Investigation Works
This chapter walks through the investigation step by step. You’ll see how cases are referred, how evidence is gathered, and where your legal rights apply. It also explains the key decision point where the IRS decides whether to refer the case to the Department of Justice—and how a strong defense can influence that outcome.
Chapter Four: Criminal Tax Evasion Charges and Penalties
This chapter focuses on tax evasion, the most serious criminal tax charge. You’ll learn what prosecutors must prove, how evasion differs from lesser offenses, and what penalties apply. It also outlines common defense strategies, including challenges to intent, liability, and evidence. This helps you understand where the government’s case may be weak.
Chapter Five: How to Stop an IRS Criminal Investigation Early
Timing matters. This chapter explains how early action can prevent criminal charges. You’ll learn how to respond to IRS special agents, what mistakes to avoid, and how defense strategies can stop a case from moving forward. It also covers voluntary disclosure options for correcting issues before the IRS finds them.
Chapter Six: Signs You’re Under an IRS Criminal Investigation
This chapter helps you recognize warning signs that a case has turned criminal. These include contact from special agents, third-party inquiries, and sudden changes in IRS communication. You’ll learn how to confirm your status and what steps to take immediately to protect yourself and your family.
Chapter Seven: Criminal Tax Sentencing and What’s at Stake
This final chapter explains what happens after a conviction. You’ll learn how federal sentencing works, how tax loss affects prison time, and what collateral consequences may follow. It also shows how defense strategies can reduce penalties and help rebuild after the case ends.
Together, these chapters provide a complete roadmap through the criminal tax defense process, from the first sign of trouble to the final resolution. I’ve seen how quickly these cases can escalate, but I’ve also seen how the right strategy, applied early, can stop them in their tracks.
