BETHLEHEM, Pa. — After the students obtained arrest warrants, several criminals ended up in handcuffs on the campus of Moravian University on Thursday.
"I have a baby!" shouted one arrestee. Another man tried to escape the room.
In the end, Moravian assistant football coach Nick Sacco ended up with his hands in restraints. Yet, the hectic scene wasn't real and there were no sirens heard in the background.
Instead, applause for the 35 Moravian and DeSales University students who participated in the IRS Criminal Investigation’s Citizen Academy, run by the IRS criminal investigation, or CI, division filled the room.
Sacco, an alumnus of Moravian University, works as a criminal investigation special agent for the IRS, based in the Lehigh Valley.
IRS citizen academies are an outreach initiative to recruit students from colleges and teach them about the agency’s mission and the types of investigations it conducts.
Sacco, who has worked in the IRS-CI division since 2001 was among a handful of IRS agents who led the day-long academy for the business, criminal justice and sociology students.
In the field, IRS special agents investigate tax, money laundering, and other financial crimes.
"Some of the cases I've worked on are what's called, 'questionable return prepared cases.' It's basically a return preparer who's done thousands of returns and did them fraudulently," Sacco said. "The one case I had, the individual was using [social security numbers] of stolen dependents, and putting them on the return in order to get a bigger refund for his clients."
In other dangerous instances, Sacco and other agents had to ram in a door after obtaining a search warrant — much similar to what occurred that day at the academy.
"I tell the students that conducting a search warrant is like 10 minutes or 15 minutes before a football game, where the adrenaline's pumping," he said. "It's a risky job sometimes."
He began working for the IRS's CI division shortly after the September 11 terror attacks (following the attacks, the IRS-CI division began participating in federal counter-terrorism training with other federal law enforcement agencies).
During the academy's simulated investigation, students followed a paper trail that led to those funneling money to terrorists.
"To be able to be part of an agency that goes after the people who committed that crime [on 9/11] is awesome and important to me," Sacco said. "The day's never the same. I've been working as an agent for 23 years, and I can't believe it's been 23 years. It's gone so fast. The job never gets boring. [We're] doing different things every day. One day it could be [obtaining] a search warrant, one day an arrest warrant."
Al Capone, fake guns
During the academy, the class learned various methods agents use such as how to conduct background checks, analyze tax returns and bank accounts, lead interviews and conduct surveillance against subjects.
Since IRS-CI agents make arrests, there was also a training session on defensive tactics where each student was equipped with a fake gun, IRS-CI vest, and a holster.
Daniel O'Connor, associate professor of practice in accounting and co-director of the accounting program, admired the tax returns of the notorious gangster, Al Capone, which agents showed the class earlier in the day.
In 1931, the infamous mobster was indicted on 22 counts of tax evasion after the IRS built a case.
"I knew there was an analytical side to the job. They were doing tax returns, they were doing data analysis. I didn't realize the extent of the actual force that they used too," O'Connor said. "They have tactical gear on, they have search warrants. they're acting similar to what an FBI agent would do."
The professors were equally impressed with some stories from the field; One officer divulged he put Vick's vapor rub under his nose when sniffing through garbage dumpsters, especially when it's hot outside.
"I think just watching the student interaction and seeing how much the students are learning and they all have their head down and they're working so hard and they're asking these amazing questions and just their enthusiasm and just to see they're just getting more out of it than just the accounting or just the criminal justice," Elizabeth Felten, assistant professor in DeSales's Division of Business, said.
"This is a once-in-a-lifetime opportunity for many of them and I think it will stay with them for a very long time. I can guarantee it's going to change some of their career trajectories."
The perks of the job
IRS-CI agents can make $55,562 - $99,522 per year, according to a job posting on USA.Jobs.gov.
After retirement, they can collect a pension, which typically equals 14 to 34% of their salary.
Applicants must be 37 years or younger, have a bachelor's degree and have taken at least five accounting courses and three business classes.
Training, which takes about six months, is conducted at The Federal Law Enforcement Training Center in Glynco, Georgia.
"We all arrest people the same way, we all use a firearm, we all defend ourselves, so you can be in class with ATF, Secret Service because we all do that the same [tasks]. The add on class for our specific job is where you learn how to actually be an IRS agent. And they give you mock investigations, you get your laptop, computer, you basically do everything down there as if you were in the office back home," Robert Glantz, a public information officer for the IRS-CI's Newark, New Jersey, office said.
The biggest misconception he hears from students is that the job requires previous law enforcement experience.
"I'm a perfect example of that being wrong. I never picked up a gun in my entire life. I probably never would have picked up a gun in my life if I didn't take this job," he said. "They teach you everything [in Glynco] that agents need to know and we get constant on-the-job training."
He began his career with the IRS' CI division in 1991.
As the academy wrapped up for the day, Glantz shook the hands of students and faculty and appeared enthusiastic at the prospect of students' interest in joining the agency.
"It's not the same as like a local law enforcement job or like a SWAT team, but we're protecting the nation's tax system from people who intentionally cheat, so you feel good at the end of the day," Glantz said. "There's so many different things you can do with this job, you can't get bored. I wake up every day looking forward to going to work because I know it's going to be something different. It's not monotonous. And I love interviewing people, which we do a lot of."
Arly Hernandez, a junior at Moravian, is considering applying.
"I didn't realize that [agents] could go out in the field. I thought it was just like a regular job that you would be in a cubicle the whole day," she said. "I learned a lot and enjoyed it. I am definitely considering working for the IRS now."
