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Anatomy of an IRS Criminal Investigation

  • Accountant
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • MRTP
  • CFIRS
  • CWS
  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Course Description

When the Internal Revenue Service believes you have committed a tax crime, they may launch a criminal investigation against you. Typically, the IRS Special Agents will be tasked with investigating your background, finances, and tax history to assess the damage. In recent years, with the service making foreign accounts compliance a key enforcement priority, taxpayers who have not properly disclosed offshore accounts, assets, investments, and income are at high risk. What would happen once the case is assigned to IRS Criminal Investigation Division? How does the division determine who should be prosecuted? The presenter will provide a bird’s eye view of the overall process. 

This online CPE Tax Webinar covers the following key topics:

  • How an IRS Criminal Investigation originated.
  • Do you file an Amended Return during a Criminal Investigation of a Taxpayer?
  • How a Normal Civil Audit Becomes 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
  • A review of the IRM Part 9 that covers IRS Criminal Investigations.
  • What Techniques IRS Special Agents use to Interview “Targets” of their Investigations, Surprise Home Visits, etc.
  • Investigative Techniques to support their Criminal Referral to Dept of Justice, i.e. Direct and Indirect Methods of Proof.
  • Common defenses against IRS Accusations of Criminal Tax Fraud.
  • The difference between the Civil and Criminal Tax Computations.
  • Client's Rights to Conferences with the Government before Indictment.
  • The Role of the IRS Experts in Trial
  • The Role of the Defense Expert at Trial and the preparation for Effective Testimony
  • Computation of Tax Loss
  • The difference between Restitution, Fines, and Civil Tax Due
  • Settling the Civil Tax Due After the Trial, regardless of Guilt or Innocence.
  • The Application of Penalties, specifically Fraud, Negligence, and Substantial Understatement Penalties.
  • Statute of Limitations on IRS Fraud Cases
  • Review of Real-Life Fraud Cases and the mistakes made on both the Government and the Defense Side.
  • Current Trends in IRS Criminal Investigation

Click here for more webinars: IRS- approved courses

Learning Objectives

  • To explore the Internal guidelines of the IRS Criminal Investigation Division.
  • To recognize how the criminal investigation begins for the division until it reaches an indictment or declination to prosecute.
  • To identify methods used by IRS Criminal Investigators to determine if there was a Criminal Tax Fraud - covers Interview techniques, Method of proof of fraud, Tax-loss computation for criminal purposes, and Civil tax due and owing.
  • To recall Taxpayer Rights during the investigation.
  • To explore how an accountant can be a fact witness or a witness for the client.

Recommended For

This Online CPE webinar is recommended for CPAs, Enrolled Agents, Tax professionals, and others who want to know about IRS criminal investigation process and related matters.

Who Should Attend?

  • Accountant
  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 4 CE Credit of Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-00318-20-O)
  • 4 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 4 CE Credit of Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0323)
  • 4 CE Credit of Federal tax-related matters for Annual Filing Season Program (AFSP)
  • 4 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-00318-20-O)
  • 4 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-00318-20-O)
  • 4 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 4 CE Credit for Certified Wealth Strategist (CWS)
  • 4 General Credit of Taxes for Accountant/Bookkeeper/Tax Professionals

Additional details

  • Course Level :
    Basic
  • Credits :
    4
  • Instructional Method :
    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 maintenance 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 through its website: www.NASBARegistry.org.

CTEC APPROVED

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

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

Presenter

About Presenter

Robert Brennan

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

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 

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
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  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.

Ratings and Review

4.5

67 Ratings

Excellent

37

Very Good

27

Average

2

Poor

1

Terrible

0

DVD

Dennis Van Dusen, CPA (US)

Mar 28th, 2022

I learn so much from Mr. Brennan, he is very articulate and knowledgeable.

ML

Michael Lacefield, EA

Aug 31st, 2022

Learned some things I did not know.

SP

Sid Packer, CPA (US)

Sep 30th, 2022

Wonderful class!!

SG

Stephen Grimm, CPA (US)

Aug 29th, 2022

Could be updated to reflect changes since 2020 to make it a bit more relevant. Good information regarding IRS procedures to aid in assisting clients.

BS

Brian Smith, CPA (US)

May 27th, 2022

This was a solid program - a bit dry but certainly informative.

Anatomy of an IRS Criminal Investigation

PREMIUM

4 Credits

Subject Area

Taxes

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