If I'm Contacted by an IRS Special Agent or By the Criminal Investigation Division About Somebody else What Do I Do? So the biggest mistake that I see in witness investigations or when the witness assumes that because the special agent is asking about somebody else that witness is not at risk there is a reason why that special agent is talking to you? and often they'll handle their interviews in pairs so and even though they may say that they're seeking information about somebody else doesn't mean that you're not under the microscope for your actions as well so I never recommend that people talk to Special Investigation agents in the initial interview the best thing to do is get the special agents card take a breather prepare for that interview and then come back so you can either give the agent their full your full cooperation or so you know very clearly what questions you are going to answer and what you're not going to answer when you're dealing with these people you need to exercise your right to remain silent you need to not give them information that could lead to problems for you down the road so it's important as a witness even if you say I haven't done anything wrong I got nothing to worry about to underestimate the agents the agents don't have to be truthful with you they don't have to tell you what they're really after they don't have to give you anything so you need to be very careful in the statements that you make to them you need to be very careful in how you approach them and ultimately the goal is to remove yourself from any element of risk whatsoever you.