How To Deal Effectively With IRS Examinations And Criminal Investigations?

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?

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)

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