Al Capone.That's a fair question. Local/state coppers have no obligation to administer fed functions, as I understand it. So if IRS needs a badge/gun to assist in apprehending tax cheats, couldn't they use one of the existing fed police forces?
Side question, not to you specifically, I wonder how many tax cheats are so dangerous they would require armed agents be used? Or I guess, what kind of people are these IRS agents actually pursuing? Surely not the run of the mill swindler who claims erroneous deductions.