myCPE New Year Offer. Unlimited Continuing Education only @$299 $199 (Last Day) CLICK HERE to view.

How To Deal Effectively With IRS Examinations And Criminal Investigations?

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

Published: January, 2021

You need to register for the webinar to watch the video.

Click Here to Register

Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • Faq

Course Description

Overview

  • IRS Update on Audits
    8 mins
  • Right to Retain Representation
    20 mins
  • Conflict of Interest
    38 mins
  • Determining the Scope of an Examination - Current Prior and Subsequent Years
    70 mins
  • Scheduling the Appointment: Overview
    96 mins
  • Reliable Books and Records
    139 mins
  • Criminal Investigation releases Fiscal Year 2019 Annual Report; Celebrates 100 Years
    177 mins
  • Fraud Handbook
    208 mins
  • Return Prepare Fraud
    245 mins
  • Memorandum of Interview
    272 mins
  • Authority for Using the Expenditures Method
    301 mins
  • Relevant Conduct
    341 mins

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
  • 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 Federal Tax Related Matters for California Registered Tax Preparers(CRTP) (Approval No. 6273-CE-0375)
  • 8 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 8 CE Credit of Taxes for Enrolled Agents (EA) (Approval No. GEHNZ-T-00377-21-O)
  • 8 CE Credit of Taxes for Tax Professionals (Approval No. GEHNZ-T-00377-21-O)

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.
  • Polling feature Not supported: If you are logging in through browser or web portal in the browser (zoom.us) it doesn’t support the polling feature. Please be advised the current polling feature can only be supported via Zoom desktop and mobile app. You can check the same here : https://support.zoom.us/hc/en-us/articles/203749865-Polling-for-webinars
  • 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

4.4

66 Ratings

Excellent

35

Very Good

19

Average

8

Poor

4

Terrible

0

HF

Harvey Fisher, EA

Aug 21st, 2021

I learned so much in this webinar. There is a wealth of information in here that can help me serve my clients better.

DM

Dan Mccarthy

Aug 7th, 2021

I really appreciated the vast knowledge the teacher demonstrated.

TB

Todd Breckel, CPA (US)

Jul 21st, 2021

Great Presentation. Real life experiances

RB

Ronald Bodette, EA

Jan 1st, 2022

met my needs and expectations

TP

Tracy Pender, EA

Dec 31st, 2021

I couldn't hear the instructor very clearly. My volume was all the way up but his voice fluctated so lowly along with some mumbling that I could only catch a fraction of what he was saying. It's a lot of reading out loud but better voice projection is needed. This was a long course to not be able to hear it well and not be able to understand the instructor. Perhaps it was the quality of the recording but I'm surprised this course is out there at all to take. I'm disappointed because it's such an importatnt subject matter. I learned what I learned from just reading the course material.