Clarification:

An Internal Revenue Service agent investigating David Marsh works for the agency’s civil division, according to a filing by his attorney, Linda Cooley, on Wednesday. The new document corrects an earlier filing by Cooley that said the agent worked for the criminal division. While Cooley says she does not know whether the IRS is conducting a criminal investigation of David, the new filing reiterates that the agent made certain implications related to his “potential civil and/or criminal tax liabilities.” IBJ.com reported on the IRS inquiry Tuesday. That story has been revised to reflect the new information.