Criminal Tax For Accountants: What Every Practitioner Needs to Know
Author: Eric L Green
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
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
This course 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: May 2024
Designed For
CPAs, EAs, and other tax professionals who file returns and advise clients on tax issues.
Topics Covered
- Offenses Involving Taxation
- Tax Crimes
- IRC 7201 - Tax Evasion
- IRC 7202 - Employment Tax Prosecutions
- IRC 7202 - Willful Failure to Collect or Pay over Tax
- IRC 7206 - Fraud and False Statements
- IRC 7206(1) - Declaration under the Penalties of Perjury
- IRC 7206(2) - Aiding or Assisting the Preparation of a False or Fraudulent Document
- IRC 7212 - Attempts to Interfere with the Administration of Internal Revenue Laws
- The New Fraud Enforcement Office
- Administrative Summons
- Grand Jury Subpoena
- IRS-CI Target Letter
- EFIN Suspension for Preparers - Automatic
- Interview Conducted and MOIs Completed
- Letter to DOJ Requesting Conference
- Information vs. Indictment
- U.S. Sentencing Guidelines
- Adjustments, Departures, Variances
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 clause that is generally known as the "omnibus clause"
- Identify the IRC section that relates to willful failure to collect or pay over 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
