This program will review the various tax crimes, and what the government looks for when determining to prosecute a taxpayer or preparer. Emphasis will be placed on reviewing the privileges, including 5th amendment, attorney-client and accountant-client. Also a discussion of the accountant’s role in helping the attorneys prepare analysis, recreating records and looking at tax loss calculations for sentencing.
Publication Date: October 2020
Designed For
CPAs, EAs, and other tax professionals who file returns and advise clients on tax issues.
Topics Covered
- Various tax crimes
- What the government looks for when determining to prosecute a taxpayer or preparer.
- Reviewing the privileges, including 5th amendment, attorney-client and accountant-client
- The accountant's role in helping the attorneys prepare analysis
- Recreating records and looking at tax loss calculations for sentencing
Learning Objectives
- Identify various tax crimes
- Recognize what the government looks for when determining to prosecute a taxpayer or preparer
- Describe the accountant's role in helping the attorneys prepare analysis
- Identify the three key elements of tax evasion
- Differentiate IRC Sections and how they relate to criminal tax
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
A basic understanding of federal income taxation and Circular 230 rules.
Advance Preparation
None
Instructor
Eric L Green
Eric is a partner in
Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York. The focus of Attorney Eric L. Green’s practice is civil and criminal taxpayer representation. Eric is a past chair of the Connecticut Tax Bar and is a Fellow of the American College of Tax Counsel. He is a frequent lecturer on tax topics for national organizations, and is the author of The Accountant’s Guides to IRS Collection and Tax Resolution. He was the creator and lecturer of the CCH IRS Representation Certificate Program, and Eric runs
Tax Rep LLC, which coaches CPAs, EAs and attorneys to represent taxpayers. Eric was previously a columnist for CCH’s Journal of Practice & Procedure, and has the weekly Tax Rep Network podcast.