Federal Agents raided a Franklin County tax office Tuesday morning.
Agents arrived on the scene at JB Tax Services on County Road 22 around 5 a.m.
The IRS website said JB Tax Services is an acceptance agent, meaning an employee or the business itself is authorized through the IRS to assist people in filing taxes who do not have a social security number but still need a taxpayer ID number to file taxes.
The Department of Homeland Security is serving a federal search warrant as part of a larger federal investigation involving the IRS.
Neighbors said two people were arrested and taken into custody and three children were removed from the scene.
Agents brought in a rental truck to load items taken from inside the business. They wrapped up at the location around noon.
Federal agents said the investigation is ongoing between the IRS and Homeland Security.