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How to deal effectively with IRS Examinations and Criminal Investigations?

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

Course Description

Course Description

In order to represent client correctly and effectively, it is important for the professionals to understand the IRS internal procedures and processes. 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 IRS, it is not enough to be updated on tax laws, regulations, rulings, and court decisions, but also being technically proficient on major aspects especially while dealing with high-risk issues. This webinar caters to the need of tax and financial professionals to prepare for effectively managing IRS audit.

Session -1: Anatomy Of An IRS Audit

IRS audit is a complex process and it continues to unfold new leaves despite clearing so much. This webinar is for those practicing before the Internal Revenue Service. The webinar will take an in-depth view in the Examination Process i.e. What the Revenue Agent should consider
         

    Major topics covered in this session:

    • Pre-Contact Responsibilities of the Agent
    • In-Depth Pre-Contact Analysis
    • Repetitive Audit
    • Collectability
    • Third-Party Contacts
    • Making Initial Contact
    • Scheduling Appointment with the Taxpayer
    • Place of Examination
    • Time of Examination
    • Transfer of Returns Prior to the Initial Appointment
    • 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 and when to file old years and when to pause and seek Counsel

      It will answer the key questions like:

      • How to secure the case file even before the Audit begins. 
      • How to determine how the Audit was selected. 
      • How many years can the IRS go back during the examination? 
      • What are the red flags for the Agent to refer the case to the Criminal Investigation Division? 
      • What is the criteria for a Fraud Referral by the Revenue Agent?

      This session will go in-depth covering a lot of subjects. Real Life examples will bring to life the dos and don’ts of dealing with the IRS during an examination of your client’s return.

      Session -2: Anatomy Of IRS Criminal Investigation

      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 conducting the investigation into 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 the 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.

      Major topics covered in this session:

      • How an IRS Criminal Investigation is 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 the 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 at 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

      This webinar provides valuable inputs for establishing best practices for professionals at large to handle the IRS audits and investigations. 

      Learning Objectives

      • 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 do's 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.

      Who Should Attend?

      • Bookkeepers & Accountants & Tax Preparers
      • Bookkeepers & Accountants & Tax Preparers
      • California Registered Tax Professional
      • Maryland Tax Preparers
      • Oregon Tax Preparers
      • Tax Accountant (Industry)
      • Tax Attorney
      • Tax Managers
      • Tax Practitioners
      • Tax Preparer
      • Tax Professionals
      • Tax Pros

      Course Qualification

      Webinar Qualifies For

      • 8 CE Credit of Taxes for Annual Filing Season Program (AFSP)
      • 8 CE Credit of Taxes for Annual Filing Season Program (AFSP)
      • 8 CE Credit of Federal Tax Related Matters for California Registered Tax Preparers (CRTP)
      • 8 CE Credit of Federal Tax Related Matters for California Registered Tax Preparers (CRTP)
      • 8 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
      • 8 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
      • 8 CE Credit of Taxes for Enrolled Agents (EA)
      • 8 CE Credit of Taxes for Enrolled Agents (EA)
      • 8 CE Credit of Federal Tax Related Matters for Oregon Registered Tax Preparers (ORTP) (Approval No. 00521-21)
      • 8 CE Credit of Federal Tax Related Matters for Maryland Tax Preparer (MRTP) (Approval No. 00521-21)
      • 8 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
      • 8 CE Credit for Certified Wealth Strategist (CWS)
      • 8 General Credit for Accountant/Bookkeeper/Tax Professionals

      Additional details

      • Course Level :
        Basic
      • Credits :
        8
      • 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

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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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      Ratings and Review

      4.6

      63 Ratings

      Excellent

      42

      Very Good

      18

      Average

      2

      Poor

      1

      Terrible

      0

      AM

      Audrey Moore, Accountant

      Oct 28th, 2021

      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!

      TB

      Thomas Bowen, CPA (US)

      Nov 12th, 2021

      There were many great examples of real situations that helped illustrate the points

      MM

      Michael Moore, EA

      Feb 24th, 2022

      the instructor was thorough and informative

      NBMT

      Ngoc Binh Minh Tran, Accountant

      Jul 22nd, 2021

      Helpful for my job and improve my skill

      GK

      Gregory Klausner, CPA (US)

      Nov 10th, 2021

      Very effective program. Learned a lot.

      How to deal effectively with IRS Examinations and Criminal Investigations?

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