Visits from IRS Special Agents should be handled with extreme caution. Even if you are not the target of the investigation, statements made to the Special Agent may be used against you later. Worse, false statements made to a special agent can be construed as perjury, which is a felony punishable by up to one (1) year in prison. The best method for dealing with the Special Agent is to be polite, but firm, and tell them that you would rather if they spoke with your attorney. Take their card contact information and let them know your attorney will give them a call shortly. This will prevent you from making statements to your detriment and will give your attorney an opportunity to supervise the special agent’s line of questioning.  

If you are a target of a CID investigation, receive notice of a third party summons, or have other reason to suspect that you may be under investigation, it is important that you seek the advice of a criminal tax attorney immediately. Time is of the essence.