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Under the tax informant program, however, the tax underpayer doesn't have to have fraudulent intent.
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The Justice Department said it would not enlist postal workers or utility workers for a planned informant program known as TIPS, for Terror Information and Prevention System.
By contrast, the IRS aims to keep secret a tax informant's identity and even, if possible, his very existence.
During discovery in the case, Beal's lawyers filed papers saying they were convinced a tax informant had alerted the IRS to Beal's shelters.
Of course, the existence of the informant program should come as no surprise.
The charges of misconduct stem from evidence gathered through a controversial jailhouse informant program.
The sheriff's department continues to deny that the jail informant program even exists.
Learn more about the FBI's informant program by watching the full HuffPost Live conversation here.
Additionally, a new trove of secret notes kept by sheriff's deputies about jail inmates and informants surfaced in recent months, shining new light on the informant program.
However, sheriff's officers testified that there was no informant program in Orange County jails and that there were no records of informant movements or other documents related to informant activities.
The county sheriff's department has acknowledged deficiencies in jailhouse informant program and has begun reform efforts.
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