How To Deal Effectively With IRS Examinations And Criminal Investigations?

  • Accountant
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • MRTP
  • CFIRS
  • CWS

Published: January, 2021

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  • 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

IRS audit is a complex process and it continues to unfold new leaves despite clearing so much. In order to represent clients correctly and effectively, the professionals need to understand the IRS's internal procedures and processes. This webinar takes an in-depth view of the examination process from the revenue agent’s perspective and helps professionals practicing before IRS. 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 to be technically proficient on major aspects, especially while dealing with high-risk issues.

Especially, when the IRS believes that your client has committed a tax crime, it comes with a different implication. This covers investigations into the background, finances, tax history, foreign accounts compliance, and disclosures. It can risk offshore accounts, assets, investments, and incomes if it is proven that the client has not followed guidelines. 

In this webinar, the learned speaker, Robert Brennan, provides a bird’s eye view of the overall process and caters to the need of tax and financial professionals to prepare for effectively managing IRS audits.

This IRS Approved online CPE/CE course on Taxes covers the following Key Topics:

  • Key considerations of IRS examination and investigations in-depth: Pre-Contact Responsibilities of the Agent and an in-depth Analysis, Repetitive Audit, Collectability, Third-Party Contacts, 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, and 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: when to file old years; and when to pause & seek Counsel
  • How did an IRS Criminal Investigation originate and how can a Normal Civil Audit Become 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 and 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., and 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, and Client's Rights to Conferences with the Government before Indictment.
  • The Role of the IRS Experts & the Defense Expert at Trial and in the preparation for Effective Testimony
  • The Application of Penalties, specifically Fraud, Negligence, and Substantial Understatement Penalties.
  • Review of Real-Life Fraud Cases and the mistakes made on both the Government and the Defense Side, and current trends in IRS Criminal Investigation

This webinar covers the subject in-depth and brings life to the course with real-life examples. It provides valuable inputs for establishing best practices for professionals at large for IRS audits and investigations. 

If you are interested in IRS Audit and Representation, then Tax Resolution and IRS Representation Courses may interest you.

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 Federal tax-related matters 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 Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-00377-21-O)
  • 8 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-00377-21-O)
  • 8 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-00377-21-O)
  • 8 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 8 CE Credit for Certified Wealth Strategist (CWS)
  • 8 General Credit of Taxes for Accountant/Bookeeper

Additional details

  • Course Level :
    Basic
  • Credits :
    8
  • Instructional Method :
    QAS Self Study
  • 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 

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Ratings and Review

4.3

79 Ratings

Excellent

44

Very Good

22

Average

9

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.

JO

Juan Orozco, Tax Professional

Dec 26th, 2021

being able to do this on my time is very great

TB

Todd Breckel, CPA (US)

Jul 21st, 2021

Great Presentation. Real life experiances

MF

Michael Fraser, EA

May 18th, 2022

Very complicated but informative.

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