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DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
October 24, 2002
Dear Dr. Dean,
I am in receipt of your letter dated October 14, 2002, in which you requested a conference pursuant to 26 CFR 601.107, to talk about the nature of the investigation and be apprised of any statutes which you have allegedly violated. However, the conference to which you are referring is afforded to individuals when a recommendation for prosecution has been made after the completion of an administrative investigation. In these instances, a notification letter is issued to the taxpayer or their representative offering a conference. While I have been assigned to conduct an investigation, as I informed you on October 3, the investigation has not been concluded and no recommendation has been made.
The purpose of my visit to you on October 3, 2002, was to notify you that an investigation was being conducted regarding your income tax matters for the years 1997 through 2001 and to give you an opportunity to provide explanations to questions that we have. That opportunity is always available to you if you decide to provide information which you would like us to consider in the investigation. However, I would like to make certain that you understand your rights before you provide any information. I would like to reiterate the advice that I read to you on October 3, 2002, as follows:
"As a special agent, one of my functions is to investigate the possibility of criminal violations of the Internal Revenue laws, and related offenses. In connection with my investigation of your tax liability (or other matter), I would like to ask you some questions."
However, first I advise you that under the 5th Amendment to the Constitution of the U.S., I cannot compel you to answer any questions or to submit any information if such answers or information might tend to incriminate you in any way. I also advise you that anything which you say and any documents which you submit may be used against you in any criminal proceeding which may be undertaken. I advise you further that you may, if you wish, seek the assistance of any attorney before responding. Do you understand these rights?" (from Non-Custody Statement of Rights Card)
In answer to your question about the nature of the investigation, I have been assigned to conduct an investigation and make a recommendation as to whether or not you should be prosecuted for criminal violations of the Internal Revenue laws. Unless you would like to provide information for us to consider in making that recommendation, there is no reason for further contact with you. The investigation will proceed until such time as a recommendation can be made.
You also mentioned in your letter that
you have an attorney. I will only be able to communicate with your attorney
if you provide me with a power of attorney covering the years under
investigation.
Sincerely,
Tanya H. Burgess
Special Agent
Internal Revenue Service
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