Two top senators are probing use by the Internal Revenue Service of secret cellphone tracking systems that are more often utilized by federal or local law enforcement agencies.

IRS Commissioner John Koskinen admitted this week that the agency does use the technology, known as cell-site simulators, or StingRays. The admission came after a report by The Guardian that indicated the IRS has spent more than $71,000 to upgrade a version of the device and to receive training from a company that manufactures the devices.

Senate Judiciary Committee Chairman Chuck Grassley and ranking member Patrick Leahy on Thursday sent a letter to Treasury Secretary Jacob Lew demanding answers about the use of the technology by the IRS.

“We were surprised to learn that IRS investigators may be using these devices,” Mr. Grassley, Iowa Republican, and Mr. Leahy, Vermont Democrat, wrote in the letter. “While the devices can be useful tools for identifying the location of a suspect’s cell phone or identifying an unknown cell phone, we have previously expressed concerns about the privacy implications of these devices.”

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