Fresh Start Tax L.L.C.     A Professional Tax Firm    “A” Rated by the Better Business Bureau     Since 1982

We are asked my times, Where does IRS get there information from on civil and criminal cases?

The answer is as follows:

Investigative Computer Databases, Networks and Other Electronic Storage Media

A large number of computer databases are available on the internet to special agents searching for information concerning their investigations. Netscape’s Net Directory, as well as similar search engines on most internet services, provide nationwide name search capability. Databases of alumni associations, professional licenses, society memberships, club memberships, business customers, subscribers to various services, and a vast number of other organizations maintain current lists that allow the general public to contact people with similar interests, or provide assistance to those who are in search of a business or professional relationship.

Use of these databases provides a fast and inexpensive means of obtaining a wide variety of useful leads.

Field offices have access to Lexis/Nexis, a comprehensive legal reporting service which, for a fee, provides complete and up to the minute information on all published legal decisions in the nation. Furthermore, it contains most of the resources of a law library, with instantaneous access.

Electronic information can be obtained by consent, subpoena, or search warrant. Consent searches must be voluntarily given and may be limited in scope. Seek consent from the subject, employer, or other party with authority established by law. Always consider the use of a summons/subpoena for computer information not under the control of the subject.

Summons/subpoena computer records as they exist at the time of service of the subpoena. Direct the recipient to make and safeguard a copy of the requested information, even if they intend to contest the subpoena. Subpoena the subject(s) for passwords and encryption keys. A grant of act of production immunity may be required.