How to Handle Requests for Interviews From IRS Special Agents

How to Handle Requests for Interviews From IRS Special Agents

Getting a request for an interview from an IRS Criminal Investigation (CI) Special Agent can be an intimidating and stressful experience. However, there are steps you can take to prepare yourself and protect your rights. This article provides practical tips on how to handle an IRS CI interview request.

Seek Legal Counsel Immediately

The first thing you should do upon receiving an IRS CI interview request is to retain legal counsel, preferably a lawyer with experience in tax cases[1][2]. You have the right to have your attorney present for any IRS interview. Trying to handle an IRS CI interview yourself without guidance is not advisable.

An experienced tax attorney can help you understand your rights, review any documents the IRS has requested, and prepare you for questioning. They can also interact with the IRS on your behalf to negotiate interview details like timing. Don’t delay in seeking legal representation.

Understand Your Rights

Before the interview, your lawyer can explain your key rights so you can protect yourself[3]:

• You have the right to remain silent – You can refuse to answer questions that may be self-incriminating.
• You can end the interview at any time – You control the interview and can leave if you are uncomfortable.
• You can request a break – If you need to collect your thoughts, ask for a break.
• You have the right to legal counsel – Your lawyer can advise you in real time during the interview.

Knowing your rights gives you more confidence and control during an IRS CI interview.

Review Interview Questions in Advance

Typically, IRS agents must provide a list of questions or topics they want to cover in advance per internal rules[4]. Your lawyer can request the list of questions and review them with you prior to the interview. This allows you to prepare answers and identify any topics you wish to avoid discussing.

Come up with concise, truthful responses to expected questions. Make notes or outlines to help you remember key points. Rehearse answering the questions out loud. The more prepared you are, the more confident you will feel during the real interview.

Gather Any Requested Documents

The IRS may request you bring certain documents to the interview. Your lawyer can review the document request list and assist you in gathering everything. Having the documents readily available shows cooperation and good faith.

However, your lawyer may identify requested documents you should not provide if they may be self-incriminating. You generally have the right to decline providing such documents on the basis of the Fifth Amendment.

Take Place In a Conference Room

Insist on having the interview take place in a conference room or your lawyer’s office, not in your home or business. This puts you on more equal ground with the IRS agents and also avoids giving them access to private areas[5].

Have Your Lawyer Present

Your tax attorney should attend the IRS CI interview with you and be present in the room. This provides you with immediate legal advice on which questions to answer or avoid. It also prevents IRS agents from making inappropriate requests or misrepresenting your statements.

Before the interview starts, your lawyer can lay out ground rules with the IRS agents about their questioning and your rights. Don’t be afraid to speak up during the interview if you feel your rights are being violated.

Take Notes During the Interview

Take detailed written notes during the interview about what questions are asked and how you respond[2]. Also note any new document requests made. This record will help you ensure your statements are accurately reflected in the IRS report later.

Ask for a copy of the IRS agent’s notes or report following the interview so you can verify it against your own notes. Major discrepancies may indicate misrepresentation by the agent.

Provide Brief, Truthful Responses

Answer IRS agents’ questions with brief, truthful statements. Don’t speculate, exaggerate, volunteer extra information, or try to mislead. Simple, concise answers reduce opportunities for confusion.

It is perfectly fine to say you don’t recall or don’t know the answer to a question. You can follow up later with additional information after consulting your lawyer if needed.

Remain Calm and Professional

It is natural to feel anxious or defensive during an IRS CI interview. However, remaining calm and professional makes the best impression. Being combative or overly emotional may work against you.

If you need to take a break to regain your composure, request one. Also let your lawyer handle any contentious interactions with IRS agents.

Get a Copy of the Agent’s Report

After the interview, request a copy of the IRS special agent’s report detailing their version of your interview statements and document production[3]. Carefully review the report for any errors, omissions, or mischaracterizations.

Your lawyer can file an amendment or rebuttal statement if the IRS interview report contains major inaccuracies that could negatively impact your case.

Do Not Try to Outsmart the Agents

It may be tempting to try to outmaneuver the IRS agents during the interview, but this is almost always a mistake. Special agents are highly trained in interrogation techniques and can easily trip you up.

Answer truthfully, provide requested documents as appropriate, but don’t attempt to beat the agents at their own game. That’s your lawyer’s job.

Get Professional Guidance on Next Steps

After the interview, debrief with your lawyer about how it went and what the next steps should be in your case. There may be follow-up actions needed to protect your rights and build your defense.

Your lawyer can advise you on whether the interview raises any criminal tax issues that require further investigation or response. Don’t ignore any potential problems brought to light by the IRS interview.

With proper preparation and legal support, an IRS CI interview does not have to be an intimidating experience. Know your rights, stick to the facts, and let your tax attorney handle interactions with the IRS agents. This approach will serve you well no matter what questions the IRS has about your taxes.

References

[1] What Should You Do if IRS CI Contacts You for an Interview? – Virginia Tax Lawyer

[2] How to Handle Requests for IRS Interviews on Short Notice – Federal Criminal Lawyers

[3] How Special Agents use Interviews in Criminal Investigations – The Tax Lawyer

[4] 9.4.5 Interviews | Internal Revenue Service

[5] Reacting and Responding to the Commencement of an IRS Criminal Investigation

[6] IRS CI Special Agents | What If You Are a Part of Criminal Investigation – TaxCure