IRS Special Agent case studies
IRS Special Agent · Put your knowledge to work in context.
The IRS Special Agent credential refers to the role of a criminal investigator within the IRS Criminal Investigation (IRS-CI) division - a federal law enforcement position focused on tax evasion, money laundering, fraud, and related financial crimes. Candidates typically pursue this role after meeting education and experience requirements and completing a multi-stage federal hiring process that includes written assessment, interviews, and background investigation. This study page is an independent preparation resource and is not affiliated with, endorsed by, or operated by the IRS or any government agency. The exam content outlined here is organized into four provisional domains: tax law and accounting fundamentals, criminal investigation procedures and federal law, financial analysis and forensic accounting, and reasoning, communication, and situational judgment. The IRS Special Agent case studies are 5 cases and about 3,548 words.
1Skimmed Cash at the Harborview Grill
Harborview Grill is a sole proprietorship owned by Daniel Ruiz. On his 2022 Form 1040, Schedule C, Ruiz reported gross receipts of 1,180,000, cost of goods sold of 448,000, and net profit of 96,000.
720 words, about 4 min2The Contractor Who Never Had a Bad Year
Marilyn Cho is the sole shareholder of a staffing company and filed a 2023 Form 1040 reporting adjusted gross income of 95,000. She kept no general ledger; her preparer used summaries Cho provided.
707 words, about 4 min3The Payroll Manager Who Asked for a Lawyer
A special agent is investigating Ridgeline Construction for employment tax evasion. The company filed Forms 941 reporting 420,000 in federal income tax and FICA withholding for 2022 and 2023 but remitted only 90,000.
723 words, about 4 min4The Spouse at the Door
Two special agents go to Robert Vale's residence to interview him about a criminal tax investigation involving false exemption claims and unreported consulting income. Vale's spouse, Elena, answers the door.
706 words, about 4 min5The Consulting Invoice That Came Back as Cash
Ridgeline Manufacturing deducted 600,000 over 2021 through 2023 as consulting expenses paid to Northstar Consulting. Northstar is owned by the brother-in-law of Ridgeline's chief financial officer, Alan Pierce.
692 words, about 3 min