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Office of Investigations Divisions

Field Offices

The Field Divisions conduct investigations that protect the Department of the Treasury’s ability to collect revenue owed to the Federal Government. In order to achieve this, the Office of Investigations (OI) administers investigative programs that protect the integrity of Federal tax administration and detect and prevent fraud and other misconduct within Internal Revenue Service (IRS) programs. This includes investigating allegations of criminal violations and administrative misconduct by IRS employees, as well as protecting the IRS against external attempts to corrupt or threaten its employees.

Map showing the Office of Investigations Field Divisions and the locations of the Special Agents in Charge.

City names shown in bold indicate the location of a field division's Special Agent in Charge.

Cybercrime Investigations Division

The Cybercrime Investigations Division is responsible for investigating intrusions, manipulations, compromises of IRS computer networks, and external cyber-based actions which interfere with the IRS’s ability to conduct electronic tax administration.

Forensic and Digital Science Laboratory

The Forensic and Digital Science Laboratory functions in support of field investigations through the use of techniques from multiple forensic disciplines.

  • The Latent Fingerprint Section performs chemical processing of evidence for latent prints, performs searches of fingerprint databases, and conducts fingerprint comparisons.
  • The Questioned Document Section conducts forensic comparisons of handwriting, examines documents to determine authenticity, locates and deciphers alterations on documents, and can uncover evidence that creates an investigative lead.
  • The Multimedia Processing Section provides enhancements of images, visual and audio evidence, and multimedia for investigative aids and courtroom and media.
  • The Digital Forensic Section provides support and advice concerning the search and seizure of computers and digital media and the forensic analysis of seized electronic evidence.
  • The Psychophysiological Detection of Deception Program conducts forensic interviews; statement analysis; and multiple suspect elimination services, and provides advanced interview and interrogation training.

Fraud and Schemes Division

The Fraud and Schemes Division conducts proactive investigations to detect internal and external threats against Federal tax administration, conducts complex fraud investigations, provides support to Field Division investigations, and manages the OI hotline and records management office. 

Operations Division

The Operations Division provides oversight and guidance on policy-related issues, statistics and analysis of investigative performance measures, the collection and evaluation of threat related intelligence, and training programs administered throughout OI.

Special Investigations Unit

The Special Investigations Unit conducts sensitive investigations pertaining to TIGTA employees, IRS Senior Executive Service, Procurement Fraud, and matters of congressional interest.

Technical and Firearms Support Division

The Technical and Firearms Support Division has oversight of TIGTA’s technical investigations, radio communications, body worn cameras, officer safety equipment, criminal justice information systems, and fleet.

If you believe you have information within OI’s investigative jurisdiction, please submit the information here.