Although the IRS is involved in a staggering number of tax audits and fraud investigations at any given time, it simply cannot keep up with the rate at which individuals and businesses underreport income and underpay federal taxes. For this reason, it relies heavily on other federal agencies such as the Federal Bureau of Investigation (FBI) and Drug Enforcement Administration (DEA) to identify targets for potential tax fraud investigations. As a result, in addition to facing charges for substantive federal offenses (such as health care fraud or public corruption, licensed professionals, company executives, board members, and other individuals targeted by these agencies will often face charges for tax fraud as well.