The Internal Revenue Service's Criminal Investigation division had to divert critical resources from its regular work to aid immigration authorities, according to a new report.
The
In the case of the IRS, in February 2025, the Department of Homeland Security asked IRS-CI to assist its Immigration and Customs Enforcement unit, along with two other federal joint task forces: Making the District of Columbia Safe and Beautiful, and Restoring Law and Order in Memphis.
TIGTA found that IRS-CI's support of the three federal task forces reduced its capacity to conduct tax and non-tax investigations. From May 2025 through March 2026, special agents at IRS-CI spent over 353,000 hours supporting these efforts — the equivalent of about 170 full-time agents and $37 million in labor costs.
All those hours represented an estimated 313 tax-related investigations that could have been started and completed, according to the report. Including $2.9 million in travel costs, CI spent approximately $40 million supporting the task forces.
Despite IRS-CI's participation in immigration enforcement, TIGTA did not identify a notable impact on the overall number of investigations (tax-related and nontax-related) initiated.
CI's main mission involves investigating tax fraud. TIGTA noted that in fiscal year 2025, IRS-CI identified almost $4.5 billion in tax fraud and over $6 billion in fraud linked to other financial crimes, with a conviction rate of 89%.
"Using CI special agents to assist other federal agencies through joint task forces has resulted in CI allocating significant resources in a non-investigative capacity," said the report.
TIGTA found a number of policy gaps involving body cameras, masks and tracking of task force enforcement actions. Its review identified three ongoing operational risks not limited to the specific task forces, including the discretionary policy for the use of body cameras when supporting task forces; the lack of a specific policy regarding the use of masks by special agents when participating in task forces; and the absence of tracking of task force enforcement actions.
"While support for these three joint task forces has been substantially completed, future assignments like these will have similar policy issues," said the report.
TIGTA made three recommendations in the report to the IRS. They include reviewing the body-worn camera policy and considering updates to ensure the policy applies when supporting other agencies or task forces. The report also suggested IRS-CI consider developing a policy that provides guidance for mask usage and a process for documenting the use and the reason for wearing a mask. It should also consider updates to policies and procedures that provide special agent documentation requirements for work performed when supporting other agencies or task forces. CI agreed to review its body-worn camera policy but disagreed with the other two recommendations.
"IRS-CI's current guidance already authorizes the use of face masks, gaiters or other face coverings at the agent's discretion, to mitigate threats to health or personal safety, address environmental conditions, or enhance operating capabilities," wrote IRS-CI chief Jarod Koopman in response to the report. "IRS-CI believes the existing guidance is sufficient because it provides flexible defined parameters for mask use without creating duplicative or unnecessary policy requirements."
