Law Enforcement BadgeFigure 1.17.7-15 shows the Law Enforcement Badge worn by Criminal Investigations Special Agents. The badge is gold and shaped like a crest and contains the words "Criminal Investigations" on top followed by the words "Department of the Treasury" in all capital letters. The letters ″U″ and ″S″ are separated by the Official IRS Seal. Below the seal and the letters ″U″ and ″S″ is the text "Special Agent".