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Anatomy of an IRS Criminal Investigation

  • AFSP
  • CPA (US)
  • EA
  • Tax Preparer
  • CRTP

Published: January, 2021

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  • Course Description
  • Course Qualification
  • Presenter
  • Faq

Course Description

Overview

  • Criminal Investigation releases Fiscal Year 2019 Annual
    6 mins
  • Financial Institution Fraud
    17 mins
  • Fraud Handbook
    37 mins
  • Indicators of fraud - Methods of Concealment
    56 mins
  • Record of Interview
    96 mins
  • Methods of Proof
    116 mins
  • Bank Deposits Method of Proving Income
    133 mins
  • Expert Witness
    163 mins

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 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 a 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 on the overall process. 

Highlights of the webinar :

  • 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 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.
  • Clients 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

Learning Objectives

  • To explore Internal guidelines of IRS Criminal Investigation Division
  • To recognize how the criminal investigation begins for the division until it reaches in 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 accountant can be a fact witness or a witness for the client

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounts Director
  • Cloud Accountants
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Pros
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 4 CE Credit of Taxes for Tax Professionals (Approval No. GEHNZ-T-00318-20-S)
  • 4 CE Credit of Taxes for Enrolled Agents (EA) (Approval No. GEHNZ-T-00318-20-S)
  • 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 Taxes for Annual Filing Season Program (AFSP)

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

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