Roles of IRS Criminal Investigation (Completed)
Date: Thursday, January 25, 2024
Instructor: Susan Harper
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
|
Explore the world of the IRS with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years. With 20 years of instructing CPE courses, Susan will deliver an entertaining and informative discussion to address the role of IRS Criminal Investigation as she continues a 4-part series (various roles of the IRS). In this hour, discover the potential dire consequences should a client commit fraud and become the subject of a criminal investigation.
Topics Covered
- CI Prosecution Statistics
- Role of IRS CI and its Special Agents
- Administrative vs. Grand Jury Investigation
- Beyond a Reasonable Doubt
- Plea Agreements vs. Trial
- Consequences
- Case Studies (in the news)
Learning Objectives
- Articulate the purpose of IRS Criminal Investigation (CI)
- Learn the role of an IRS Special Agent (CI)
- Navigate the difference between an Administrative vs. Grand Jury Investigation
- Discuss the evidence necessary to support a criminal investigation
- Explain the difference between a guilty plea vs. trial
- Explore the consequences of committing tax crimes, for example
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
