united-states tax-law federal-tax-law irs local-authorities
If someone commits tax evasion, what organization will arrest them?
<p>If someone commits tax evasion, will they be arrested by local police, or the IRS’s CI and Justice Department?</p>

<p>The IRS Criminal Investigation division is typically going to be the arresting agency, assuming that (1) the offense is treated as a criminal matter; (2) a warrant is actually issued; and (3) anyone actually sets out specifically to serve the warrant.</p>
<p>It is usually the case, though, that the violation is handled as a civil matter. When it is treated as a criminal violation, the defendant and the Service often reach an agreement that eliminates the need for an arrest. If there is a warrant, though, any police agency could theoretically make the arrest if they happened across the defendant. But if it's a time-sensitive investigation -- if the defendant is expected to flee or destroy evidence, for example -- it's a safer bet that you'll see an actual warrant execution. In that case, you would have CI taking the lead, perhaps with assistance from other agencies.</p>

<p><a href="/questions/tagged/united-kingdom" class="post-tag" title="show questions tagged &#39;united-kingdom&#39;" rel="tag">united-kingdom</a></p>
<p><strong>If someone commits tax evasion, what organization will arrest them?</strong></p>
<p>First, not all tax evasion is dealt with as criminal conduct. The relevant authority, HMRC, can impose civil penalties instead - in the most severe cases this can amount to <a href="https://www.gov.uk/guidance/penalties-an-overview-for-agents-and-advisers#how-the-inaccuracy-penalty-is-calculated" rel="nofollow noreferrer">100% of the tax due</a>.</p>
<p>If it is regarded as criminal conduct, such as <a href="https://www.legislation.gov.uk/ukpga/2006/35/contents" rel="nofollow noreferrer">fraud</a> or <a href="https://en.wikipedia.org/wiki/Cheating_(law)" rel="nofollow noreferrer">cheating the public revenue</a>, then any arrests will be made by the law enforcement agency with primacy for the investigation:</p>
<p>This may be, in no particular order:</p>
<ul>
<li><p><a href="https://www.nationalcrimeagency.gov.uk/" rel="nofollow noreferrer">The National Crime Agency</a></p>
</li>
<li><p><a href="https://www.cityoflondon.police.uk/advice/advice-and-information/fa2/fraud/" rel="nofollow noreferrer">The City of London Police</a></p>
</li>
<li><p><a href="https://www.gov.uk/government/publications/criminal-investigation/criminal-investigation" rel="nofollow noreferrer">Her Majesty's Revenue and Customs</a></p>
</li>
<li><p><a href="https://en.wikipedia.org/wiki/List_of_police_forces_of_the_United_Kingdom" rel="nofollow noreferrer">Any metropolitan, territorial or county police force</a></p>
</li>
</ul>
<p>Note that although the <a href="https://www.sfo.gov.uk/" rel="nofollow noreferrer">Serious Fraud Office</a> can investigate and prosecute offences, its employees do not have the power to make an arrest.</p>
