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This handbook provides guidelines to assist special agents in the performance of their duties. It is intended as a training aid for new special agents and a reference book for the more experienced agents. Cases are cited through the text. A Table of Cases is listed in alphabetical order. Exhibits are included.

The role of various forms of third party assistance in tax return preparation in the United States has become increasingly important. For 2007 and 2008, over 80 percent of all federal individual income tax returns were prepared by paid tax return preparers or by taxpayers using consumer tax preparation software. The IRS acknowledged this trend with the inclusion of the following objectives in its strategic plan: 1) Strengthen partnerships with tax practitioners, tax return preparers, and other third parties in order to ensure effective tax administration; and 2) Ensure that all tax...

TIGTA's Office of Investigations (OI) protects the integrity of the IRS by investigating allegations of IRS employee misconduct, external threats to IRS employees and facilities, and other attempts to impede or otherwise interfere with the IRS's ability to collect taxes. Specifically, OI investigates misconduct by IRS employees which manifests itself in many ways, including unauthorized access to taxpayer information and the use of the information for the purposes of identity theft; extortion; theft of government property; Section 1203 taxpayer abuses; false statements; and other financial...