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 is designed for individuals who would like to obtain a basic understanding of tax refund identity fraud. The course will cover how criminals commit this type of fraud. How accounting and tax firms are involved when their clients are victims, how to assist your client in reporting the fraud to the proper authorities, and how to assist your client in filing an insurance claim for the fraud.
Publication Date: July 2023
Designed For
CPAs, tax attorneys, EAs and others who assist clients with filing tax returns with the government.
Topics Covered
- Identity Theft
- Information Sharing and Analysis Center (ISAC)
- How Criminals Obtain Information — Cyber Frauds
- Phishing, Smishing & Vishing
- Steps for Victims to Take
- Preventing Identity Theft
- Basic Internal Controls
- IRS Written Information Security Plan Guidelines
Learning Objectives
- Recognize the risks of tax return identity fraud
- Recognize how to document how to report tax return identity fraud
- Describe the definition of tax refund identity fraud
- Identify how criminals commit acts of tax refund identity fraud
- Identify how to assist your clients who are victims of tax refund identity fraud
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.