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Larry Gibbs Comments on Potential IRS Criminal Investigation Division Move to Treasury in Tax Notes Today

Subtitle
"Tax Pros Debate Value of Higher-Profile IRS CI"

Tax Notes Today

Miller & Chevalier Senior Counsel and former Internal Revenue Service (IRS) Commissioner Larry Gibbs commented on proposed plans to move the agency's Criminal Investigation (CI) division out of the IRS and under the direct management of the U.S. Department of the Treasury. "There is literally no other agency in the federal government that can do what the IRS CI can do," Gibbs said, adding that the rest of the federal government's law enforcement agencies rely on IRS CI to trace money movements around the world for them. The Federal Law Enforcement Officers Association wants to move CI because it believes operating under Treasury would grant the division greater visibility with the public and more expeditious referrals of important cases from other agencies, but Gibbs disagrees with the proposed plan. "I don't want [Drug Enforcement Administration]-level visibility for CI," he said. "Congress would not want the principal element in the IRS compliance capability to be the threat, or the actuality, of Criminal Investigations dealing with taxpayers. I totally agree with that."