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
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.
Publication Date: January 2024
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
- 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
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
Instructor
Susan Harper
Susan Harper, Certified Fraud Examiner, began her career as an Internal Revenue Agent with the Internal Revenue Service in 1988. She joined the first Abusive Tax Avoidance Transaction group in 2002 before becoming a Fraud Enforcement Advisor in 2008 through 2021 where she helped other auditors, who identified first indicators of fraud in their examinations. Later, Susan joined Research, Applied Analytics, and Statistics in 2021 and recently retired as the Technical Advisor to the Chief Operating Officer. Susan has been instructing CPE seminars for 25 years and looks forward to interacting with her audience for many years to come.