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About Office of Investigations (OI)


The Treasury Inspector General for Tax Administration (TIGTA) was established under the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 to provide independent oversight of IRS activities.

TIGTA’s predecessor, the Internal Revenue Service (IRS) Inspection Service, was created in 1951 in response to allegations of widespread corruption in the IRS. In 1962, Congress gave the IRS Inspection Service and IRS Criminal Investigation statutory law enforcement authority including the authority to execute and serve search and arrest warrants, serve subpoenas and summonses, and to make arrests without warrant for any offense against the United States relating to the Internal Revenue laws.

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

TIGTA's oversight extends to the IRS, IRS Chief Counsel and the IRS Oversight Board.

TIGTA serves as an independent voice reporting directly to the Treasury Secretary and Congress.

Investigative Jurisdiction

TIGTA’s Office of Investigations (OI) has the unique responsibility to conduct investigations that proactively and reactively protect the Treasury’s ability to collect revenue. TIGTA OI conducts investigative programs that:
  • Protect IRS employees from external threats;
  • Protect the integrity of the IRS;
  • Detect and prevent fraud and abuse; and
  • Investigate allegations of IRS employee misconduct.
TIGTA OI conducts a comprehensive investigative program. OI's investigative program focuses on three primary areas of concern: employee integrity; employee and infrastructure security; and external attempts to corrupt tax administration.

Employee Integrity

IRS employee misconduct undermines the IRS' ability to improve taxpayer customer service and effectively enforce tax laws and collect taxes owed. TIGTA investigates employee misconduct allegations including extortion, bribery, theft, taxpayer abuses, false statements, and financial fraud, as well as contractor misconduct and fraud.

Employee and Infrastructure Security

TIGTA is statutorily required to protect tax administration because of the critical role the IRS plays in collecting nearly 2 trillion dollars in revenue for the U.S. government. This unique statutory mandate sets it apart from other Federal Offices of Inspector General. As such, TIGTA must help protect the IRS's ability to collect tax revenue by ensuring IRS employee safety and infrastructure security.

External Attempts to Corrupt Tax Administration

TIGTA is dedicated to investigating external attempts to corrupt or interfere with the administration of Internal Revenue laws. External attempts to corrupt tax administration include bribes offered by taxpayers to compromise IRS employees; the manipulation of IRS systems and programs through the use of bogus liens and IRS financial reporting instruments; the use of fraudulent IRS documentation; and impersonation of IRS officials. External attempts to corrupt tax administration inhibit the Treasury's ability to collect revenue and undermine the public's confidence in fair and effective tax administration.

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Thumbnail of the TIGTA OI Performance Model

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

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Last Updated: September 30, 2021
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