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When IRS Special Agents Can Draw Weapons During Investigations

March 21, 2024 Uncategorized

The IRS Criminal Investigation division has come under scrutiny lately as the agency looks to add more special agents. With the new agents comes more access to weapons, leading some to question if that’s really necessary. So when can IRS special agents actually draw their weapons? Let’s take a look.

IRS Special Agents

Only special agents in the IRS Criminal Investigation (CI) division are allowed to carry firearms. These agents investigate financial crimes like tax evasion, money laundering, and cyber crimes. In 2021, CI conducted 1,372 investigations1. So while most IRS agents don’t carry weapons, this specialized unit does.

Use of Force Policy

The IRS has a use of force policy that dictates when agents can discharge firearms2. According to the manual, agents may fire their weapons when they believe there is an imminent threat of death or serious bodily harm to themselves or others.

So the use of deadly force is limited to extreme situations. Agents can’t just pull their guns anytime they want. There has to be a major threat present first.

Firearms Training

Special agents have to go through extensive training in order to carry firearms. This includes:

  • Firearms classroom training
  • Qualification courses
  • Simulated exercises
  • Safety procedures

Agents must pass classroom and qualification standards before being approved to carry a weapon. They also have to re-qualify on a regular basis3.

When Weapons Are Drawn

In practice, special agents rarely draw their weapons. Guns primarily come out during high-risk operations. This includes:

  • Arrest warrants for dangerous suspects
  • Raids on locations like drug stash houses
  • Other situations with an imminent threat

Many investigations don’t require firearms at all. But special agents need to be armed in case a routine situation escalates quickly.

For example, if agents are serving a search warrant and the suspect becomes hostile. Or if they’re interviewing a witness who pulls a gun. Having weapons allows agents to defend themselves and others if needed.

Oversight and Reviews

Any time a special agent discharges a firearm, it triggers an automatic review4. This aims to ensure proper policies and procedures were followed.

If an agent fires their weapon inappropriately, they could face disciplinary action. This helps prevent misuse of firearms.

The IRS also conducts regular audits to ensure agents are meeting firearms training and qualification standards. So there are multiple levels of oversight around weapon use.

Why Special Agents Need Firearms

Critics argue IRS agents shouldn’t need guns at all. But there are a few reasons why the CI division carries firearms:

  • They deal with dangerous criminals who may be armed
  • Firearms allow self-defense in high-risk operations
  • Guns help agents arrest fugitives and serve warrants
  • Weapons act as a deterrent against suspects attacking

Disarming special agents would make their jobs more hazardous. It could also make some criminals more likely to use violence against them.

Limits on Firearm Use

While special agents do need firearms, there are still strict limits on their use:

  • Guns can only be used to defend against imminent threats
  • All firearm discharges lead to automatic review
  • Extensive training and re-qualification is required
  • Firearms are rarely drawn during routine investigations

So while CI agents have access to weapons, they aren’t used arbitrarily. Safeguards help prevent the abuse of deadly force.

The Bottom Line

IRS special agents can legally draw firearms when facing a serious, imminent threat. But guns are rarely used in practice outside of high-risk operations. Extensive training and oversight aim to ensure weapons are only used appropriately and as a last resort.

So while the idea of armed tax collectors sounds odd, there are valid reasons for the CI division being armed. However, restrictions on firearm use prevent the abuse of deadly force.

References

  1. [1] IRS Criminal Investigation Annual Report 2021
  2. [2] IRS Manual Section 9.2.3 – Use of Force
  3. [3] TIGTA Audit Report – Firearms Training and Qualification
  4. [4] IRS Manual Section 9.2.2 – Post Shooting Incidents

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