IRS Special Agents: Enforcing Tax Laws with Firearms

The Internal Revenue Service (IRS) is tasked with the critical responsibility of enforcing the nation’s tax laws. To effectively carry out this mission, the IRS employs a specialized force of law enforcement officers known as Special Agents. These agents possess the authority to investigate financial crimes, execute search warrants, and make arrests, all while carrying firearms as a necessary tool for their protection and the safety of others.

Legal Authority and Responsibilities

The authority of IRS Special Agents is derived from various federal statutes, including the Internal Revenue Code and the Gun-Free School Zones Act of 1990. These laws empower Special Agents to:

  • Investigate potential criminal violations of the Internal Revenue Code
  • Conduct financial investigations related to tax fraud, money laundering, and other financial crimes
  • Execute search warrants and arrest individuals suspected of tax-related offenses
  • Carry firearms in the performance of their official duties

Qualifications and Training

To become an IRS Special Agent, candidates must meet rigorous qualifications, including:

  • U.S. citizenship
  • Age between 21 and 37 at the time of appointment
  • Bachelor’s degree or equivalent experience in accounting, finance, or a related field
  • Valid driver’s license
  • Ability to pass a background investigation, medical exam, and drug test
  • Willingness to carry a firearm and use deadly force if necessary

Successful candidates undergo comprehensive training at the Federal Law Enforcement Training Center (FLETC) in Georgia. This training covers a wide range of topics, including:

  • Firearms proficiency
  • Defensive tactics
  • Financial investigations
  • Tax law and regulations
  • Interviewing and interrogation techniques

Role in Tax Enforcement

IRS Special Agents play a vital role in the enforcement of tax laws. They investigate complex financial crimes that involve sophisticated schemes to evade taxes. Special Agents work closely with other law enforcement agencies, such as the FBI and the Department of Justice, to combat tax-related fraud and money laundering.

Use of Firearms

IRS Special Agents are authorized to carry firearms as a necessary tool for their protection and the safety of others. They are trained to use firearms responsibly and only as a last resort when faced with a life-threatening situation. The use of firearms by Special Agents is strictly regulated and subject to internal policies and procedures.

IRS Special Agents are highly trained law enforcement officers who play a critical role in enforcing the nation’s tax laws. Their authority to carry firearms is essential to their ability to protect themselves and others while conducting investigations and making arrests. The use of firearms by Special Agents is carefully regulated and subject to strict guidelines to ensure responsible and appropriate use.

Why are IRS agents carrying guns?

FAQ

Why do IRS agents carry guns?

Instead of sitting in a back room with a bean counter and a checkbook, agents take on covert identities to gather evidence and information from dangerous criminals; they carry out search warrants; they have authority to make arrests. These aren’t accountants with guns, they’re sworn law enforcement officers.

Can IRS agents make arrests?

IRS-CI Special Agents are the only employees within the IRS authorized to carry and use firearms. The authority to carry and use firearms is derived from United States Code Title 26, Section 7608, wherein criminal investigators of the IRS are authorized to make arrests under Federal law.

Does the IRS have a police force?

Who are we? Criminal Investigation (CI) is the law enforcement branch of the IRS. Our mission is to serve the American public by investigating 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.

How many IRS agents have been killed in the line of duty?

(May 15, 1922 in Fall River, Massachusetts – September 23, 1983 in Cheektowaga, New York) was an officer of the US Internal Revenue Service since 1970, who is best known for being one of only two Internal Revenue Service (IRS) Revenue Officers to be killed in the line of duty.

Will IRS Special Agents carry guns?

The bill passed Friday in a 220-207 vote of the House of Representatives and is now headed to President Joe Biden’s desk to be signed into law. In recent days there’s been an online stir over job postings for IRS special agents who carry guns as part of their work with the IRS’s Criminal Investigation Division.

Are IRS agents allowed to carry firearms?

They are the only IRS workers who are permitted to carry and use firearms. [] The agents must be prepared to protect themselves or others “from physical attacks at any time and without warning and use firearms in life-threatening situations” and shouldn’t be afraid to “use force up to and including the use of deadly force.”

Do IRS employees carry firearms?

Special agents with IRS Criminal Investigation, who investigate criminal tax violations and other related financial crimes, are the only IRS employees who carry firearms, according to Anny Pachner, a spokesperson for the division. Special agents compose a small sliver of the IRS workforce.

Does the IRS buy guns & ammunition?

The IRS purchases guns and ammunition for special agents in its criminal investigation division, a law enforcement branch established in 1919. The typical IRS auditors that Americans would encounter in a routine audit are unarmed. The special agents who are armed investigate crimes ranging from money laundering to cybercrime.

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