, permanence, hostility or threat of violent behaviour, prohibited ventures, legal business penetration, fraud, and lack of principles (Finklea, 2010, p. 2). The structure, however, is not rigid but is hierarchical. In the United States, organized crime has held its roots for a long time but came to be popular in the 20th century. This was with the penetration of Italian mafia, Russian mafia, Japanese Yakuza and Chinese Tongs that the federal government battled with for most of the century (Finklea, 2010).
IRS was established with a mission to offer Americans taxpayers with excellent service through assisting them to comprehend and comply to their tax obligations, as well as enforce the law with integrity and fairness to all (Internal Revenue Service, 2012). Under this mission, the service has a criminal investigations (CI) department. The department seeks to serve the American public by investigating potential criminal violations of the internal revenue code and related financial crimes. The crimes that the IRS investigates include tax evasion, money laundering and Bank Secrecy Act laws. It is only the IRS that has the authority to investigate potential criminal violations of the Internal Revenue Code despite there being other agencies, which deal with the same crimes (Internal Revenue Service, 2012.). For these reasons, the IRS criminal investigation works on a global scale.
The federal bureau of investigation attempts to put a stop to organized crime from all over the world. To counter the problem of financial crime, the IRS’s criminal investigations department is divided into three interdependent divisions: Legal Source Tax Crimes; Illegal Source Financial Crimes; and Narcotics Related and Counterterrorism Financial Crimes (Internal Revenue Service, 2012).
The service, since the 1919 has attempted, succeeded and failed in investigating organized crime that include narcotics and money laundering. One of the earliest cases is that of Al Capone in the ...