A Qualitative Inquiry into Mission Creep at the Criminal Investigation Division of the Internal Revenue Service

ABSTRACT

In the public administration literature, little exists on the criminal enforcement of the United States tax laws. Whereas many are aware of how the Internal Revenue Service (IRS) conducts the administrative function of selecting tax returns for audit, and about its power to assess interest and penalties for underpayment, the criminal enforcement of tax law presents itself as a world apart. Based on 30 interviews with current and retired IRS special agents, this study explores the choices they make in the furtherance of their self-interest and the public’s interest. Major insights include the documentation of “mission creep” that has taken the agency’s effort away from its primary purpose. Unlike other instances of this organizational phenomenon, this tendency has been driven by agents’ personal preferences and untempered by IRS management efforts.

KEYWORDS:

• Tax gap
• Internal Revenue Service
• criminal investigation
• mission creep compliance

Acknowledgments

None.

Disclosure statement

The authors have no interests to declare.

PROCESS

Introduction

Audiotaping Permission

Format Introduced

Purpose Described

Confidentiality Promised

Questions and Answers

QUESTIONS

1. Tell me about yourself and your career.

2. Tell me about a case of which you are the proudest starting from the beginning to the conclusion.

3. Tell me about a case where you were the most frustrated starting from the beginning to the conclusion.

4. Describe a time, if any, where a lack of resources hindered your ability to select or investigate a case with good criminal potential.

5. Describe how IRS management directs your case selection and investigative steps. Provide specific examples.

Additional information

Notes on contributors

Robert A Warren

Dr. Warren is in the Department of Accounting, Finance, and Economics at the Davis College of Business and Economics, Radford University, Radford, VA, United States.

Timothy J Fogarty

Dr. Fogarty in the Department of Accountancy at the Weatherhead School of Management, Case Western Reserve University, Cleveland, Ohio, United States

Philip A Cola

Dr. Cola is in the Department of Design & Innovation at the Weatherhead School of Management, Case Western Reserve University.

Dale E Hartz

Dr. Hartz is in Department of Management at the Andreas School of Business, Barry University.