IRS Publication 3583 – IRS Forms, Instructions, Pubs 2026 – The IRS Criminal Investigation (IRS-CI) Annual Report for Fiscal Year 2025, officially known as Publication 3583, was released in December 2025, showcasing a banner year for the agency in combating tax fraud and financial crimes. This comprehensive document highlights IRS-CI’s achievements, statistical data, and strategic priorities, underscoring its role in safeguarding the U.S. tax system and national security. With over $10.59 billion in identified financial crimes, including $4.5 billion in tax fraud, the report demonstrates a significant escalation in enforcement efforts compared to previous years.
What is IRS Publication 3583?
IRS Publication 3583 is the annual report from the IRS Criminal Investigation division, detailing the agency’s activities for the fiscal year ending September 30, 2025. Published since 1920, it provides a historical snapshot of IRS-CI’s evolution, priorities, and successes in investigating criminal violations of the Internal Revenue Code and related financial crimes. The 2025 edition emphasizes IRS-CI’s adaptation to emerging threats like cybercrimes and international money laundering, while maintaining a high conviction rate of 89%.
IRS-CI’s Mission and Organizational Structure
As the law enforcement arm of the IRS, IRS-CI is uniquely positioned to investigate criminal tax violations, with a mission to deter financial crimes, reinforce trust in the U.S. financial system, and combat threats like narcotics trafficking, terrorist financing, and sanctions evasion. Founded in 1919 with just six agents, the agency now employs approximately 2,000 special agents across all 50 states, U.S. territories, and 14 international attaché posts. Supported by over 1,000 professional staff, IRS-CI’s structure includes specialized units for cyber and forensic services, advanced analytics, global operations, and financial crimes.
Key Highlights and Statistics for FY 2025
Fiscal Year 2025 marked a record-breaking period for IRS-CI, with agents identifying nearly $4.5 billion in tax fraud—more than double the amount from FY 2024—and over $6 billion in other financial crimes, totaling $10.59 billion. The agency initiated 2,792 investigations, recommended 2,043 prosecutions, and secured 1,611 convictions, maintaining one of the highest conviction rates in federal law enforcement at 89%. Warrants executed increased by 25%, and direct investigative time involved processing 2.35 petabytes of digital data.
| Category | Tax Crimes | Non-Tax Crimes | Total |
|---|---|---|---|
| Investigations Initiated | 1,380 | 1,412 | 2,792 |
| Prosecutions Recommended | 834 | 1,209 | 2,043 |
| Defendants Sentenced | 589 | 1,024 | 1,613 |
| Incarceration Rate | 81% | 84% | 83% |
| Average Sentence (Months) | 43 | 76 | 65 |
Asset forfeitures reached $816 million, with $508 million in seizures and $210 million in recoveries.
Major Investigative Initiatives
IRS-CI launched several key initiatives in FY 2025, including CI-FIRST to enhance partnerships with financial institutions and streamline Bank Secrecy Act reporting. The Optimizing Financial Records Requests (OFRR) program standardized legal processes for subpoenas. Collaboration through Homeland Security Task Forces and the Joint Chiefs of Global Tax Enforcement (J5) led to cross-border successes. Advanced analytics improved scheme detection, while efforts targeted abusive tax schemes like syndicated conservation easements and COVID-19 fraud.
Top 10 Cases from the 2025 IRS-CI Report
The report spotlights the top 10 cases, illustrating IRS-CI’s impact on high-profile financial crimes. Here are summaries:
- Feeding Our Future Scheme: Abdiaziz Shafii Farah received 28 years for stealing over $250 million in child-nutrition funds.
- Samourai Wallet Founders: Keonne Rodriguez and William Lonergan Hill sentenced to five and four years for laundering $237 million in criminal proceeds via cryptocurrency.
- Arizona IT Worker Fraud: Christina Marie Chapman got 102 months for a $17 million scheme aiding North Korean workers.
- Dallas County Money Laundering: Rahool Amin Makani sentenced to 20 years for defrauding investors of $14 million.
- Guam Helicopter Company CEO: John Walker received 405 months for aviation violations, forfeiting $58.4 million.
- Santa Cruz County Treasurer Embezzlement: Elizabeth Gutfahr sentenced to 10 years for embezzling $38.7 million.
- Bronx Tax Preparer Fraud: Rafael Alvarez got four years for $145 million in fraudulent tax losses.
- Catalytic Converter Theft Ring: Tou Sue Vang sentenced to 12 years for trafficking $38 million in stolen converters.
- Casino Embezzlement and Tax Fraud: Michael Anthony Houser received nearly eight years for embezzling $24 million.
- Orange County Supervisor Bribery: Andrew Hoang Do sentenced to five years for bribery involving $10 million in COVID funds.
Focus on Cybercrimes
Cybercrimes remained a priority, with 54 convictions and an average sentence of 63 months. Notable cases include the Bitfinex hack recovery of billions in proceeds and sanctions against dark web operators. IRS-CI’s specialized units in Los Angeles and Washington, D.C., handled a surge in digital data seizures.
Combating Narcotics and Money Laundering
Agents dedicated 23.7% of their time to narcotics investigations, initiating 577 cases and securing 447 convictions. Key cases involved multi-state drug trafficking rings and laundering schemes totaling millions. Money laundering probes led to 549 sentencings with an 86% incarceration rate.
Addressing Public Corruption
Public corruption investigations resulted in 28 sentencings, with a 79% incarceration rate and average 51-month sentences. Cases like former speaker Michael Madigan’s seven-year sentence highlight IRS-CI’s commitment to integrity in government.
International Efforts
With 14 attaché posts worldwide, IRS-CI initiated 142 international investigations, leading to 148 sentencings. Collaborations via J5 addressed sanctions evasion and offshore tax schemes.
Financial Impact and Asset Recovery
The agency’s efforts yielded significant financial recoveries, including $816 million in asset forfeitures. Cases like TD Bank’s $1.4 billion fine and Credit Suisse’s $510.6 million penalties demonstrate the economic benefits of IRS-CI’s work.
Future Outlook for IRS-CI
Looking ahead, IRS-CI will continue evolving investigative techniques, fostering collaborations, and adapting to new threats to protect taxpayers and ensure tax system fairness. Experts note that the report signals increased focus on high-impact areas like abusive tax schemes, though some concerns arise over drops in certain investigations.
In summary, IRS Publication 3583 for 2025 illustrates a robust year for criminal tax enforcement, providing valuable insights for taxpayers, professionals, and policymakers alike. For the full report, visit the official IRS website.