myCPE
myCPE

How To Deal Effectively With IRS Examinations And Criminal Investigations? 8 Credits

Feb 21, 2024, 09:00 AM ET

How To Deal Effectively With IRS Examinations And Criminal Investigations? 8 Credits

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Feb 21, 2024, 09:00 AM ET

Learning Objective

  • To identify the Revenue Agent's Responsibilities during the preparation for the audit.
  • To recognize what can and can't be done during the Audit.
  • To recall the Revenue Agent's Audit Guidelines.
  • To recognize what the Revenue Agent is supposed to do and what the Practitioner can do to represent his client knowing the dos and don'ts of what can and should be done during the audit.
  • To review the Internal Revenue Manual in the area of Revenue Agent pre-audit and audit guidelines.

Course Overview

IRS audit is a complex process and it continues to unfold new leaves despite clearing so much. To represent clients correctly and effectively, professionals need to understand the IRS's internal procedures and processes. This webinar takes an in-depth view of the examination process from the revenue agent’s perspective and helps professionals practicing before the IRS. Potential questions such as - what type of returns are selected, how you can help your client survive an IRS audit with little or no change, which are the high-risk areas of the return, and other common issues - prepare the professionals for a better response for any qualified situation. While dealing with the IRS, it is not enough to be updated on tax laws, regulations, rulings, and court decisions, but also to be technically proficient in major aspects, especially while dealing with high-risk issues.

Especially, when the IRS believes that your client has committed a tax crime, it comes with a different implication. This covers investigations into the background, finances, tax history, foreign accounts compliance, and disclosures. It can risk offshore accounts, assets, investments, and incomes if it is proven that the client has not followed guidelines. 

In this webinar, the learned speaker, Robert Brennan, provides a bird’s eye view of the overall process and caters to the need of tax and financial professionals to prepare for effectively managing IRS audits.

This CE Tax webinar covers the following Key Topics:

  • Key considerations of IRS examination and investigations in-depth: Pre-Contact Responsibilities of the Agent and an in-depth Analysis, Repetitive Audit, Collectability, Third-Party Contacts, Authority to Examine Tax Returns, Advising Taxpayers of the Reasons for their Examinations, Requesting the Audit File before the Examination begins, Examination Techniques
  • When the normal audit case is referred to the Criminal Investigation Division, how to differentiate between the application of a Fraud Penalty and Negligence
  • Statute of Limitations; 3-year and 6-year statutes
  • Failure to file cases: when to file old years; and when to pause & seek Counsel
  • How did an IRS Criminal Investigation originate and how can a Normal Civil Audit Become a Criminal Referral to the Criminal Investigation Division?
  • What is the IRS Criminal Investigation Division looking for to pursue a Case? 
  • The Difference between Intent and a Mistake and a review of the IRM Part 9 that covers IRS Criminal Investigations.
  • What Techniques do IRS Special Agents use to Interview “Targets” of their Investigations, Surprise Home Visits, etc., and Investigative Techniques to support their Criminal Referral to the Dept of Justice, i.e., Direct and Indirect Methods of Proof?
  • Common defenses against IRS Accusations of Criminal Tax Fraud, and Client's Rights to Conferences with the Government before Indictment.
  • The Role of the IRS Experts & the Defense Expert at Trial and in the preparation for Effective Testimony
  • The Application of Penalties, specifically Fraud, Negligence, and Substantial Understatement Penalties.
  • Review of Real-Life Fraud Cases and the mistakes made on both the Government and the Defense Side, and current trends in IRS Criminal Investigation

This webinar covers the subject in-depth and brings life to the course with real-life examples. It provides valuable inputs for establishing best practices for professionals at large for IRS audits and investigations. 

If you are interested in IRS Audit and Representation, then Tax Resolution and IRS Representation Courses may interest you.

Podcast Credits

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On Demand Credits

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Additional Information

Credits

8

Course Level

Basic

Instructional Method

QAS Self Study
Group Internet Based

Pre-requisites

None

Advance Preparation

None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering aintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors.

About Instructor

Live CE/CPE webinar offered by Robert Brennan |Ideal for CRTP & EA
Robert Brennan

Certified Public Accountant (CPA), Robert P Brennan CPA, LLC

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He was an Internal Revenue Agent for the US Treasury Department as part of the Special Enforcement Group in Philadelphia, Pa. We specialized in Fraud Investigations and Income Reconstruction Cases.

Over the past 20 years I have assisted Attorneys in their representation of Individuals and Business Entities that are under Civil or Criminal Investigation by the Internal Revenue Service.

He has been an Instructor of Accounting, Forensic Accounting and Taxation for over 35 years at various Universities in the Philadelphia, Pa Area.

He has a Bachelor of Science with Major in Accounting from LaSalle University and a Masters in taxation from Philadelphia University.

Certified Public Accountant (CPA) in Pennsylvania (1986)

Since 1982 have been qualified as an Expert Witness in the Federal District Courts of Eastern and Middle Districts of Pennsylvania.

Seminar presenter for AICPA, PICPA and various Accounting Organizations for over 25 years 

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. We are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses approved by NASBA and other regulatory bodies?

Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Live Webinar FAQs

What is a Live Webinar Group Internet-Based Credit?

A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn credits through live webinars?

To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.

Are the live webinars approved by NASBA and other regulatory bodies?

Yes, all our live webinars are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the high standards for quality, interactivity, and educational content set by these organizations.

What are the requirements to maintain compliance with live webinar courses?

To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

How can I access my webinar completion certificates?

After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Reviews and Ratings

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Audrey Moore, Accountant/Bookkeeper/Tax Professionals

This was the most interesting and in-depth CPE course I have taken thus far and have already recommended it to multiple colleagues. Hope I get to use this material daily in a future job as I currently do not work much in taxpayer representation. If you do work in taxpayer representation, you should absolutely take this course!

LMD

Luvina Mac Dowell, CPA (US)

Great information! The presenter was able to make understanding the IRM not too intimidating. Also appreciate the real life experiences shared with the attendees.

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