Fraud Essentials: What is Tax Fraud and its Consequences?
Author: Susan Harper
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law for CTEC
2 hours Federal Tax Related for EAs and OTRPs |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2026 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Delve into the world of Fraud with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years. This course will explore indicators and affirmative acts of fraud, as well as its civil and criminal consequences. With 20 years instructing CPE courses, Susan will deliver an entertaining and informative discussion to address fraud schemes and red flags associated with tax return fraud. Lastly, throughout the course, she will share interesting case stories and the consequences of committing such fraud.
Publication Date: May 2024
Topics Covered
- Tax Return Fraud
- Indicators of Fraud
- Affirmative Act
- Methods to Develop Fraud
- Evidence
- Burden of Proof
- IRS Consequences
- Dirty Dozen Tax Scams of 2022
- Case Studies
Learning Objectives
- Identify Fraud (Tax-Related)
- Identify the difference between an Indication vs. Affirmative Act of Fraud
- Identify the Burden of Proof & Evidence necessary to prove Fraud
- Identify Fraud Schemes
- Recognize the Importance of an Interview and Documentation
- Recognize how to Minimize the Risks of Fraud
- Identify the IRS Consequences of Committing Fraud
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
