IRS Forensic Accounting is a method of unraveling complex tax transactions by examining IRS forms, documents, computer codes, the IRS computer system, IRS master files (IMF), administrative files, examination files, criminal tax files and performing analytical reviews and identifying evidence to assist the taxpayer and/or attorney in resolving complex tax issues.

IRS Forensic Accountants combine their knowledge of accounting and finance with law and investigative techniques when examining IRS records and sometimes testify as to their findings and provide litigation support. 

IRS Forensic Accountants are used by attorneys during trials as non-testifying experts to assist with cross examination of IRS witnesses.

Some IRS Forensic Accountants are Certified Fraud Examiners (CFE).