Criminal Tax Fraud Overview: Crossing the line from Civil to Criminal

Course Description
Course Qualification
Presenter
FAQ

Course Description

Where is the line between legitimate tax planning and criminal tax fraud?

There are two types of federal income tax fraud: civil and criminal. Although these two concepts are related and even intertwined to some extent, they do have significant differences. For starters, civil tax fraud generally results in penalties asserted against a taxpayer whereas criminal tax fraud generally results in jail time or probation. Significantly, however, a taxpayer can be liable for both civil tax fraud and criminal tax fraud with respect to the same activity or activities, i.e., the Government can assert both sanctions against a wrongful taxpayer.

In this CE course speaker, Don Fort will share his expertise in understanding the difference between civil and criminal tax matters.

Don Fort is the Director of Investigations at Kostelanetz & Fink, LLP, and the immediate past Chief of the Internal Revenue Service’s Criminal Investigation Division. He has deep expertise in criminal and civil controversies.

Following are the major topics covered in this CE/CPE Tax Professional Webinar:

Understanding the difference between civil tax matters and criminal tax matters.
Navigating an “eggshell audit”.
Detailed discussion on “willfulness” and how the IRS can prove willfulness.
Understanding the different divisions of the IRS (SB/SE, Office of Fraud Enforcement, IRS-CI).
Discuss current IRS Civil Enforcement Priorities.
Discuss current IRS Criminal Enforcement Priorities.
Look at the sources and selection of IRS-CI investigations.
An insider's look at how IRS-CI investigations allegations of criminal fraud.
My client is out of compliance, what do I do now?

The line between legitimate tax planning, unethical conduct, and criminal tax evasion can be a fine line and depends on several different factors. Dealing with these topics can be challenging to navigate on behalf of your clients. Therefore join this CE/CPE course to navigate through these challenging topics.

Learning Objectives

To identify what conduct is criminal.
To analyze how IRS Criminal Investigation chooses criminal cases.
To analyze the difference between civil tax matters and criminal tax matters.
To discuss the steps that IRS Criminal Investigation investigates cases.
To inspect IRS Criminal Investigation priorities so you know what the IRS is looking for.

Recommended For

This Online Education Tax Course is recommended for CPA, EA, AFSP, CRTP, MRTP, ORTP, CFIRS, CWS, and any other tax professionals who want to understand everything about Criminal Tax Fraud.
This CE/CPE webinar is also helpful for taxation professionals who want to understand the difference between civil tax matters and criminal tax matters.

Who Should Attend?

Bookkeepers & Accountants & Tax Preparers
California Registered Tax Professional
Certified Public Accountant (CPA)
CPA - Mid Size Firm
CPA - Small Firm
Enrolled Agent
Maryland Tax Preparers
Oregon Tax Preparers
Tax Practitioners
Tax Preparer
Young CPA

Course Qualification

Webinar Qualifies For

1 General Credit for Accountant/Bookeeper
1 CE Credit of Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0901)
1 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
1 CE Credit of Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01053-22-O)
1 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01053-22-O)
1 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01053-22-O)
1 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
1 CE Credit for Certified Wealth Strategist (CWS)
1 CE Credit of Federal tax-related matters for Annual Filing Season Program (AFSP)

Additional details

Course Level :

Basic
Credits :

1
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

Don Fort

, Kostelanetz & Fink, LLP

John D. (Don) Fort is the Director of Investigations at Kostelanetz & Fink and the immediate past Chief of the Internal Revenue Service’s Criminal Investigation (CI) Division. Having spent nearly 30 years in law enforcement for the federal government, Mr. Fort has deep expertise in financial crimes and has developed an extensive network of connections both within the government and in private industry. At K&F, he now assists clients facing governmental investigations involving all manner of alleged financial and economic crimes, including tax controversies or suspected tax crimes, money laundering, and Bank Secrecy Act violations. He also is involved in conducting internal investigations and advising clients on compliance regimes. He is available as an expert witness and for voluntary or court-mandated monitorships.

Mr. Fort’s time in law enforcement included overseeing investigations of some of the most significant financial crimes involving tax evasion, sanctions evasion, money laundering, bribery, international corruption, bank malfeasance, cyber and cryptocurrency crimes, and terrorist financing.

About Company

Kostelanetz & Fink, LLP

kflaw.com

Over the past 75 years, Kostelanetz & Fink, LLP, has built a global reputation as the law firm of choice for clients facing high-stakes controversies and negotiations with government agencies. K&F attorneys have unparalleled experience in tax controversies and white-collar criminal defense and are regularly called upon to handle the most challenging and sensitive cases and internal investigations. An important part of the firm’s practice includes tax and estate planning, commercial litigation, government procurement, and government contracting.

K&F’s attorneys are highly skilled and approach each matter strategically based on decades of administrative and litigation experience. Many of K&F’s attorneys have served as former senior officials within the Internal Revenue Service, the U.S. Department of Justice, and other federal and state prosecutors’ offices. Several of the firm’s attorneys have served as federal judicial law clerks and/or have master’s degrees in taxation.

K&F’s attorneys are thought leaders who write and teach frequently. Several K&F partners lecture at top law schools and are often hired as expert witnesses or consultants. K&F literally wrote the book on civil and criminal tax controversies, which has been recognized by courts, government officials, and members of the private bar as the most authoritative text on the subject (Tax Controversies: Audits, Investigations, Trials, Lexis/Nexis, 40th Ed. 2021).

K&F has been honored and recognized by major national and international legal rankings agencies, including Chambers USA, The Legal 500, Best Lawyers, and Super Lawyers.

In 2018, the firm was honored as Tax Team of the Year by Chambers USA, which has noted that K&F is “an expert tax boutique.” Six of the firm’s attorneys are ranked by Chambers USA in the categories of Tax (nationally and regionally), Tax: Fraud (nationally), Tax: Controversy (nationally) and Litigation: White-Collar Crime & Government Investigations (New York).

Faq

FAQs content

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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.
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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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Ratings and Review

4.6

307 Ratings

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Mary Moffitt, EA

Jun 30th, 2022

Im a retired IRS Revenue Agent so this presentation went down memory lane for me. Well paced and the material was well organized and presented in a logical and clear manner. Great job!