Roles of IRS Criminal Investigation (Completed)

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IRS Criminal Investigation (CI) is the enforcement arm of the IRS, tasked with uncovering and prosecuting financial crimes such as tax fraud, money laundering, narcotics trafficking, and public corruption. With a conviction rate exceeding 90%, IRS CI plays a critical role in maintaining the integrity of the tax system.

Join Susan Harper, a former IRS agent with extensive experience in fraud enforcement and abusive tax avoidance investigations, for an engaging and informative session. This course will guide you through the criminal investigation process, from identifying evidence to understanding the differences between administrative and grand jury investigations.

She will provide an entertaining and informative discussion to end this 4-part series (various roles of the IRS). In this hour Susan will navigate the criminal investigation process and share the potential consequences of those who commit tax crimes. Susan has been instructing CPE courses for more than 25 years and looks forward to engaging you in the course. Don’t miss this opportunity to gain insider knowledge and practical insights that will elevate your professional expertise.

Who Should Attend
CPAs, Tax Advisors, and Enrolled Agents seeking to strengthen compliance practices.

Topics Covered

• The Role of IRS Criminal Investigation (CI)
• The Investigation Process
• Emphasis Areas for IRS CI
• Administrative vs. Grand Jury Investigations
• Evidence to Support a Criminal Investigation
• Burden of Proof
• Guilty Pleas vs. Verdicts
• Consequences
• Joint Chiefs of Global Tax Enforcement
• Citizen Academy for College Students
• Case Studies

Learning Objectives

• Explain the purpose and scope of IRS Criminal Investigation (CI)
• Identify the role and responsibilities of an IRS Special Agent
• Differentiate between administrative and grand jury investigations
• Determine the types of evidence required to support a criminal tax case
• Compare guilty pleas versus trial outcomes in tax crime cases
• Recognize the consequences of committing tax-related crimes

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
None

Advance Preparation
None