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How to deal effectively with IRS Examinations and Criminal Investigations? 8 Credits 8 Credits

Dec 16, 2020, 10:00 AM ET

How to deal effectively with IRS Examinations and Criminal Investigations? 8 Credits 8 Credits

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Dec 16, 2020, 10:00 AM ET

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.

Course Overview

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. 

      On Demand Credits for All Qualifications

      Live Webinar Credits for All Qualifications

      License details Credits Status
      Certified Public Accountants (CPA-US) 8 CPE Approved
      Enrolled Agents (EA) 8 CE Approved
      Annual Filing Season Program (AFSP) 8 CE Approved
      California Registered Tax Preparers (CRTP) 8 CE Approved
      Federal Tax Related Matters for Oregon Registered Tax Preparers (ORTP) (Approval No. 00521-21) 8 CE Approved
      Federal Tax Related Matters for Maryland Tax Preparer (MRTP) (Approval No. 00521-21) 8 CE Approved
      License details Credits Status
      Certified Public Accountants (CPA-US) 8 CPE Approved
      Enrolled Agents (EA) 8 CE Approved
      Annual Filing Season Program (AFSP) 8 CE Approved
      California Registered Tax Preparers (CRTP) 8 CE Approved
      Federal Tax Related Matters for Oregon Registered Tax Preparers (ORTP) (Approval No. 00521-21) 8 CE Approved
      Federal Tax Related Matters for Maryland Tax Preparer (MRTP) (Approval No. 00521-21) 8 CE Approved

      Additional Information

      Credits

      8

      Course Level

      Basic

      Instructional Method

      QAS Self Study

      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 aintenance 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.

      About Instructor

      Live CE/CPE webinar offered by Robert Brennan |Ideal for CRTP & EA

      Robert Brennan

      Certified Public Accountant (CPA), Robert P Brennan CPA, LLC

      • 4.6
      • rating
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      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 

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      To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

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      Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

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      To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

      How can I access my course completion certificates?

      After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

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      A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

      How do I earn credits through live webinars?

      To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.

      Are the live webinars approved by NASBA and other regulatory bodies?

      Yes, all our live webinars are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the high standards for quality, interactivity, and educational content set by these organizations.

      What are the requirements to maintain compliance with live webinar courses?

      To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

      How can I access my webinar completion certificates?

      After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

      How are credits reported to governing bodies?

      We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

      Reviews and Ratings

      out of 5

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      Very Good (28%)

      Average (5%)

      Poor (2%)

      Terrible

      AM

      Audrey Moore, Staff or Senior

      5

      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!

      LMD

      Luvina Mac Dowell, CPA (US)

      5

      Great information! The presenter was able to make understanding the IRM not too intimidating. Also appreciate the real life experiences shared with the attendees.

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