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IRS special agents that investigate potential criminal cases must following rules of conduct specified in Internal Revenue Manual. Taxpayer’s under criminal investigation by CID must receive Miranda-type warnings at the first interview conducted by CID. The special agent is required to warn a taxpayer that he is being investigated for criminal violations of the tax laws, that he has a constitutional right not to say anything, and that anything he says can be used against him. Upon hearing these Miranda type warnings it is my sincere counsel that effective tax counsel be sought immediately and the taxpayer whether innocent or not remain silent and request an attorney which should end the meeting.
