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Civil or Criminal Risk Screener
Six questions that identify whether a civil IRS matter shows indicators of criminal-tax risk — and when to stop ordinary examination handling immediately.
Workflow screening tool only. Not legal advice. Not a substitute for professional judgment.
Answer each question — result updates as you go
This screener surfaces escalation indicators drawn from IRS Internal Revenue Manual guidance, Circular 230 practitioner obligations, and published case law on willfulness and criminal-tax exposure. Answer honestly — "Not sure" is treated conservatively.
Question 1 of 6
Has an IRS Criminal Investigation (CI) agent, Fraud Technical Advisor (FTA), or Fraud Enforcement Advisor (FEA) appeared in or been mentioned in connection with this matter?
Includes attendance at meetings, contact with the taxpayer or the firm, or notification that IRS-CI has an interest in the matter.
Question 2 of 6
Has the IRS issued a summons under Section 7602 for records, documents, or testimony?
A Section 7602 summons is a formal legal demand — distinct from a routine IDR (Information Document Request). It requires immediate legal analysis before any response.
Question 3 of 6
Has the civil examination paused unexpectedly, shifted topic without explanation, or has the revenue agent or examining officer become difficult to reach or schedule?
Unexplained pauses in a civil audit — especially after documents have been produced — are one of the most consistent indicators of a Criminal Investigation referral or flagging.
Question 4 of 6
Is the IRS agent asking questions specifically about what the taxpayer knew, intended, or whether the taxpayer was aware of an omission or discrepancy — rather than focusing only on what the correct figures are?
Civil agents are not supposed to build criminal cases. Unusual focus on the taxpayer's knowledge or intent is an early warning that criminal exposure is being assessed.
Question 5 of 6
Does the client intend to provide an explanation that may be inconsistent with existing records, unsupported by contemporaneous documentation, or relies on speculation rather than verified facts?
Statements to IRS agents — including civil agents — can be used against the taxpayer. False, incomplete, or misleading statements carry independent criminal risk under 18 U.S.C. § 1001.
Question 6 of 6
Does this matter involve any of the following: unexplained bank deposits, material discrepancy between lifestyle and reported income, false entries in books and records, large cash transactions, or concealed assets or foreign accounts?
The IRS Internal Revenue Manual identifies these as documented indicators of potential fraud. Their presence escalates the risk that a civil matter develops criminal overtones.
How to use this screener
- Use it at intake when a civil examination begins, when a notice arrives, or whenever client facts change materially during an ongoing matter.
- "Not sure" is treated conservatively. If you are uncertain about a question, answer "Not sure" rather than "No" — the screener will not treat uncertainty as a clean answer.
- Re-run it if facts change. An examination that appears routine on day one can develop criminal overtones as new facts emerge, as the examination scope widens, or as agent behavior shifts.
- This is a starting point, not a conclusion. A "no indicators" result means no acute red flags at this screening level — it does not mean the matter is free of risk.
What each indicator means
- CI agent or FTA/FEA involvement — definitive escalation. The matter is no longer civil in character. IRC §7525 practitioner privilege does not apply to criminal tax matters.
- Section 7602 summons — a formal legal demand requiring immediate legal analysis before any response. Not the same as a routine IDR.
- Audit pause or unexplained shift — a consistent signal of Criminal Investigation referral. Stop ordinary handling immediately.
- Intent and knowledge focus — civil agents are not supposed to build criminal cases. Unusual intent questions mean criminal exposure is being assessed.
- False-statement risk — statements to any IRS agent can become evidence. This is a stop-everything moment regardless of the current examination stage.
- Badges of fraud — documented IRM indicators of potential fraud. Their presence does not establish fraud, but escalates the risk that civil proceedings develop criminal overtones.
When does civil IRS trouble become criminal? →
How TaxRiskOS handles criminal-risk notices
TaxRiskOS applies this escalation logic at intake. For notice types that carry criminal-tax risk — including any special-agent contact — the workflow shows a hard-stop panel with no document checklist and directs the practitioner to counsel. This screener is the standalone free version of that same logic.