What to Do When Contacted by IRS-CI
The Agent Is Already at the Door. What You Do in the Next 60 Seconds Matters More Than Anything You’ve Done in the Last Three Years.
The knock comes on a Tuesday.
Or a Wednesday. Doesn’t really matter. What matters is that two people in dark jackets are standing at your door, and they’re not making deliveries.
They are IRS Criminal Investigation Special Agents. And they want to talk.
I spent years as a tax defense attorney, by the way. I have read many of these files and have seen the action. I know what’s already in that file before they knock.
I know what they’re hoping you say in the first 60 seconds, and the next five minutes.
And this is the moment most people get it wrong.
IRS-CI Knocked?, IRS Tax Attorney (Naperville, IL)
This Is Not a Tax Problem Anymore
You have probably had IRS problems before. A letter. A notice. Maybe a CP2000 that your accountant handled with a phone call and a response letter.
This is not that.
By the time IRS-CI shows up at your door — in person, unannounced — the investigation is already ongoing. We’re not talking about weeks of work. We’re talking about months. Sometimes years. They’ve already looked at your bank accounts. They already have a theory. They came to your door because they want to hear what you say next.
That’s the part most people miss.
They think: if I just explain, this will go away.
It won’t go away. And the explanation will make it worse.
What to Say When the Agent Identifies Himself
Ask for identification. Ask for a business card. Write down the name, badge number, and office if you can.
Then say exactly this:
“I want to cooperate. But I need to speak with my attorney first. My attorney will contact you.”
That’s it.
Don’t explain the business. Don’t explain the deposits. Don’t say your accountant handled it. Don’t say you were going to catch up on the payments. Don’t say it’s a misunderstanding.
Every one of those sentences feels like it helps. None of them do.
A casual comment becomes an admission. A partial answer opens a new question. A guess looks like a lie when the records say something different.
Stay polite. Stay calm. Stop talking.
What Not to Say — Ever
Most people want to explain. It’s instinct. You built something, you know the real story, and you want the agent to understand the context.
Don’t.
These are the sentences that hurt people most:
“I was behind, but I was trying to catch up.” “My accountant knew about it.” “I didn’t mean for it to happen this way.” “I paid most of it.” “This is just a misunderstanding.”
Every one of those sounds reasonable. Each of them gave the agent something to work with.
In a criminal tax investigation, a partial truth can look like a lie. A guess becomes a statement on record. And “I was trying to catch up” is an admission that you knew there was a problem.
Stay polite. Answer nothing.
FAQs About IRS-CI Contact
What is IRS-CI?
IRS-CI stands for the IRS Criminal Investigation Division. It is the criminal enforcement division of the IRS. It may involve a possible criminal tax investigation. If an IRS-CI agent contacts you, the issue is no longer a routine tax notice, payment plan, or civil audit.
What should I say if an IRS-CI agent comes to my door?
Ask for identification and a business card. Then say: “I want to cooperate, but I need to speak with my attorney first. My attorney will contact you.” After that, stop talking. Do not explain the business, the tax problem, the deposits, the payroll issue, or anything else.
Should I answer questions from an IRS-CI special agent?
No. You should not answer case-related questions before speaking with a criminal tax attorney. Even honest answers can be misunderstood or used against you later. A casual comment can become an admission, or even demonstrate willfulness.
What should I do if IRS-CI has a search warrant?
Ask to see the warrant and make sure it is signed. Do not argue, interfere, move files, delete records, or call employees to tell them what to say. If agents ask to search somewhere not clearly covered by the warrant, say: “I do not consent to any search.” Then remain silent.
Can I explain that this was just a mistake?
You should not try to explain anything to a Special Agent. Statements like “I was trying to catch up,” “my accountant knew,” or “this is just a misunderstanding” may feel helpful, but they can hurt your defense. In a criminal tax investigation, statements made without legal counsel tend to create deeper problems. An example is a “partial truth” that omits certain details, which may be regarded as a concealment.
Should I call my accountant first?
No. You should call a criminal tax attorney first. Your accountant may later be an important witness. Also, most communications with an accountant are not protected the same way attorney-client communications are protected, especially in criminal tax investigations.
Can my accountant talk to IRS-CI for me?
Your accountant should not try to explain the case to IRS-CI without legal guidance. In a criminal tax case, the accountant’s emails, notes, files, and prior conversations with the client may become evidence. The safer response is for the accountant to speak with counsel before answering questions or producing documents.
Is an IRS-CI investigation the same as an IRS audit?
No. An IRS audit usually focuses on whether the correct tax was reported and paid. An IRS-CI investigation may focus on whether a crime occurred. Attempting to treat the matter like an audit renders the client or accountant vulnerable to making careless admissions. A criminal tax investigation requires legal defense, not just regular tax representation.
Why is regular tax representation not enough?
A criminal tax investigation requires attorney-client privilege, criminal defense judgment, and experience with how IRS-CI builds cases. An installment agreement, Offer in Compromise, or penalty abatement is a tax solution. IRS-CI contact is a legal defense problem.
How quickly should I call a criminal tax attorney?
Immediately. The first 48 hours after IRS-CI contact can be critical. The goal is not to “fix” the tax problem overnight. The goal is to stop harmful statements, preserve records, protect your rights, and prepare for what comes next.