The Criminal Investigation Process
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 explain the criminal tax process to practitioners. The course 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 course will also cover the role of the Kovel accountant and the critical calculation of tax loss.
Publication Date: July 2023
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
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
