The Dark Side of Income Tax Enforcement: A Qualitative Investigation of the Work of IRS Special Agents

• In Event: Taxation

Abstract

Little exists in the accounting literature on the criminal enforcement of the tax law. Coverage in Tax textbooks tends to focus on the administrative function of selecting tax returns for audit and on the assessment of interest and penalties for underpayment. The criminal enforcement of the tax law presents itself as a world apart, operating in many ways beyond the wildest expectations of accounting professors. Based on 32 interviews with current and retired special agents of the IRS, this paper attempts to explore their world. Major insights pertain to the focus of work and the impact of organizational stress upon the accomplishments of these professionals. Implications for the public interest are highlighted.

Authors

• Timothy J Fogarty, Case Western Reserve University

• Robert A Warren, Catholic University