Anatomy of an IRS Criminal Investigation | 4.0 hrs CPE Credit

Course Description
Course Qualification
Presenter
FAQ

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 CE webinars on the Latest Tax Updates

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, 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 for Accountant/Bookkeeper (ACCT./BK)

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.
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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.
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