IRS Practice Series: Explore IRS Criminal Investigation Plus Criminal Case Studies!
Date: Tuesday, October 6, 2026
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
IRS Criminal Investigation (CI) is the criminal investigative arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money-laundering, public corruption, healthcare fraud, identity theft and more. IRS CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a more than 90% federal conviction rate. Navigate the criminal investigation process and discover the potential consequences of those who commit tax crimes.
Topics Covered
- The Role of IRS Criminal Investigation
- The Investigation Process
- Emphasis Areas for IRS Criminal Investigation
- Administrative vs. Grand Jury Investigations
- Burden of Proof
- Guilty Pleas vs. Verdicts
- Consequences
- Joint Chiefs of Global Tax Enforcement
- Citizen Academy for College Students
- Case Studies
Learning Objectives
- Recognize the purpose of IRS Criminal Investigation (CI)
- Identify the role of an IRS Special Agent (CI)
- Recognize how to navigate the difference between an Administrative vs. Grand Jury Investigation
- Identify the evidence necessary to support a criminal investigation
- Explain the difference between a guilty plea vs. trial
- Identify the consequences of committing tax crimes
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
