This program will explain the criminal tax process to practitioners. The program will cover everything about the criminal tax process, from who the players are in a criminal tax vignette through the investigation and prosecution process. The program will also cover the role of the Kovel accountant and the critical calculation of tax loss.
Publication Date: November 2020
Topics Covered
- The criminal tax investigation process
- Who the players are in a criminal tax vignette through the investigation and prosecution process
- The various types of tax crimes
- The accountant's role in criminal tax cases
- How tax loss plays a major role in the decision to prosecute and sentencing
Learning Objectives
- Describe the criminal tax process
- Recognize who the players are in a criminal tax vignette through the investigation and prosecution process
- Recognize how to explain the various types of tax crimes
- Describe the role of the Kovel accountant
- Identify the critical calculation of tax loss
- Recognize which form forms is used to report suspected tax law violations by a person or a business
- Describe correct statements regarding orders of restitution in criminal tax cases
- Identify the offense level for a tax loss of $2,500 or less
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
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.