With increased focus on the Tax Gap and IRS enforcement comes a renewed emphasis on taxpayer penalties, including civil and criminal fraud penalties. In the past, fraud penalties may have been a consideration of last resort, but now the possible existence of tax fraud will be evaluated whenever taxpayer behavior warrants such a review. Last year, the IRS created the Fraud Enforcement Office to help coordinate the evaluation of unscrupulous taxpayer behavior across divisions of the IRS and determine whether and when civil fraud penalties or referrals for criminal enforcement are appropriate. Hear from senior IRS and DOJ personnel about what they are looking for and how fraud referrals work.
Executive Director, Fraud Enforcement Office, Small Business and Self-Employed Division
As the Director of the Office of Fraud Enforcement, Damon Rowe provides IRS service-wide leadership and guidance related to the development and delivery of significant activities in support of IRS’ efforts to detect and deter fraud. This encompasses focusing on taxpayers and professional enablers’ unethical actions that undermine our Federal Tax Laws and address emerging threats related to fraudulent filings and related activities. In this position, he also acts as the principal advisor and consultant to IRS Division Commissioners and Deputy Commissioners on all issues involving fraud enforcement strategic plans, programs, and policy.
Mr. Rowe began his IRS career in 1998 in Criminal Investigation (CI) as a Special Agent in Los Angeles, CA. Since then, he has held positions with increasing responsibility, including serving as a Senior Analyst in the Narcotics and Counterterrorism section and a Supervisory Special Agent in the Dallas Field Office (2007 – 2011). In late 2011, Mr. Rowe was promoted to Assistant Special Agent in Charge for the New Orleans Field Office. In January 2014, he was promoted to Special Agent in Charge of the Dallas Field Office and subsequently returned to Los Angeles as the Special Agent in Charge in April 2017.