Fraud Essentials: What is Tax Fraud and its Consequences?
Date: Thursday, October 9, 2025
Instructor: Susan Harper
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
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 of 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 presentation, she will share interesting case stories and the consequences of committing such fraud.
Topics Covered
- Tax Return Fraud
- Indicators of Fraud vs. Affirmative Acts of Fraud
- Burden of Proof
- Interviewing
- Fraud Schemes & Associated Red Flags
- Methods of Detection
- IRS Consequences (Civil & Criminal)
- Case Studies
Learning Objectives
- Define 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
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
