Employment Tax Fraud: More Common than Expected!
Author: Susan Harper
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law for CTEC
2 hours Federal Tax Related for EAs and OTRPs |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2025 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
Delve into the world of Employment Tax Fraud with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years. This course will explore employment tax fraud and its consequences. With 20 years instructing CPE courses, Susan will deliver an entertaining and informative discussion to address fraud schemes and red flags associated with employment tax fraud. Lastly, throughout the presentation, she will share interesting case stories and the consequences of committing such fraud.
Publication Date: December 2022
Topics Covered
- Fraud Defined
- Indicators of Fraud
- Projected Tax Gap 2017-2019
- Employment Tax Schemes
- Ghost Employers
- Ghost Employees
- Ghost Preparers
- Other
- Methods of Detection
- IRS Consequences - Civil & Criminal
- Other Consequences
- Trust Fund Recovery Penalty
- Case Studies
Learning Objectives
- Identify Employment Tax Fraud
- Recognize Employment Tax Fraud Schemes
- Recognize how to Address Methods of Detection
- Identify how to Minimize Risk of Employment Tax Fraud
- Identify IRS & Other Consequences of Committing such Fraud
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
