An IRS agent showing up at a taxpayer's home or office is rarely good news. This is especially true when IRS Criminal Investigation (CI) Special Agents appear, because it means a taxpayer or someone they know is potentially facing criminal charges.

What to do and how to respond are critical. Taxpayers should keep in mind that they have rights throughout the process. They should also remember that what they say and do could potentially become part of the investigation.

Some CI Special Agents may contact a taxpayer before showing up. Often, however, agents show up at a taxpayer's home or office with no or little warning.

How Should a Taxpayer Protect Their Home or Office When IRS Special Agents Show Up?

IRS Special Agents usually work in pairs, and they're known to show up unexpectedly. They want the element of surprise, especially because people are often more likely to volunteer information when they don't have time to prepare.

Here are some key points about what to do (and not to) when interacting with IRS CI Special Agents:

• Don't volunteer any information.
• Be polite. Remain calm.
• Don't lie or exaggerate.
• Unless the agents have a warrant, do not consent to a search.
• Ask for their names and contact information.
• Know that these agents aren't required to read taxpayers their Miranda Rights.

Even if a taxpayer believes that they're innocent, they should still refrain from sharing information with the IRS unless required. Assuming innocence means a taxpayer knows every potential criminal charge. In some cases, a taxpayer attempting to defend themselves may unknowingly make an admission that could lead to additional problems or investigations.

In addition, a taxpayer may not be the “target” of an investigation. They may instead be a witness or person of interest. Sharing information or talking may instead be used against a coworker, family member, or other individual.

Instead, taxpayers should communicate with the IRS through their lawyer. A lawyer can help advocate for the taxpayer, protect their rights, and build a defense strategy against any charges.

If you have questions about the IRS's criminal tax investigations and taxpayers' rights during these processes, call Senior Partner, Tax Controversy Attorney, and former IRS attorney Brandon A. Keim at (602) 200-7399 or contact him online to discuss your options.