Illinois Bureau of Criminal Investigations
Encyclopedia
The responsibility of the Bureau of Criminal Investigation (BCI) is the enforcement of revenue
related laws.
Special agent
s handle a wide range of investigations, including those involving tax fraud, tax evasion, and other acts that circumvent revenue laws. Examples of these investigation for the various taxes administered by the department include:
The special agents who staff the Bureau of Criminal Investigation are sworn peace officers. They are required to have a four-year college degree plus complete a 12-week police academy
and required courses. Agents also attend in-service training and are required to meet firearms qualifications.
These highly trained, law enforcement personnel work mainly with white-collar crime
. As investigators, they develop and evaluate evidence. They often work closely with federal, state, county, and local law enforcement agencies and make arrests, conduct searches and seizures, and participate in raids. Their expertise in financial crime investigations is often sought by other law enforcement agencies.
Revenue
In business, revenue is income that a company receives from its normal business activities, usually from the sale of goods and services to customers. In many countries, such as the United Kingdom, revenue is referred to as turnover....
related laws.
Special agent
Special agent
Special agent is usually the title for a detective or investigator for a state, county, municipal, federal or tribal government. An agent is a worker for any federal agency, and a secret agent is one who works for an intelligence agency....
s handle a wide range of investigations, including those involving tax fraud, tax evasion, and other acts that circumvent revenue laws. Examples of these investigation for the various taxes administered by the department include:
- Income Tax: Investigating fraudulent filing or non-filing of state, corporate or personal income tax returns or employer withholding tax returns.
- Retailer's occupation and Use TaxUse taxA use tax is a type of excise tax levied in the United States. It is assessed upon otherwise "tax free" tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state , regardless of where the purchase took place...
(sales tax): Investigating fraudulent filing or non-filing, or other tax violations committed by persons engaged in retail sales. - Motor Fuel Tax: Investigating intentional misuse of fuel of state motor fuel tax laws by persons in the trucking industry, motor fuel distributors, and others.
- Cigarette Tax: Investigating the illegal sale of unstamped cigarettes, smuggling or hijacking cigarettes, counterfeiting tax stamps, or other attempts to circumvent the state cigarette tax.
- Gaming Taxes: Investigating violations of various laws governing the licensing and conduct of games of chance within Illinois as well as investigating deliberate attempts to avoid paying taxes. (See Illinois Gaming Board/IGB)
The special agents who staff the Bureau of Criminal Investigation are sworn peace officers. They are required to have a four-year college degree plus complete a 12-week police academy
Police academy
A police academy is a training school for new police recruits, also known as a law enforcement academy.-Australia:Larger police departments usually run their own academies. States often run a centralised academy for training of personnel of law enforcement agencies within the state.Police...
and required courses. Agents also attend in-service training and are required to meet firearms qualifications.
These highly trained, law enforcement personnel work mainly with white-collar crime
White-collar crime
Within the field of criminology, white-collar crime has been defined by Edwin Sutherland as "a crime committed by a person of respectability and high social status in the course of his occupation" . Sutherland was a proponent of Symbolic Interactionism, and believed that criminal behavior was...
. As investigators, they develop and evaluate evidence. They often work closely with federal, state, county, and local law enforcement agencies and make arrests, conduct searches and seizures, and participate in raids. Their expertise in financial crime investigations is often sought by other law enforcement agencies.