IRS Criminal Investigation: Key Lessons for Accountants

This course provides a concise overview of the investigative techniques and processes of the IRS Criminal Investigation (CI) unit. Criminal Investigations can be initiated from information obtained from within the IRS when a revenue agent (auditor) or revenue officer (collection) detects possible fraud. Information is also routinely received from the public as well as from ongoing investigations underway by other law enforcement agencies or by United States Attorney’s offices across the country. You’ll walk away with a fundamental understanding of how CI investigates potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

In this course, you learn about:

• CI History and Mission
• Strategic priorities and what they investigate
• Legal source tax crimes
• Illegal source financial crimes
• Narcotics and counterterrorism financial crimes
• How criminal investigations are initiated
• Signs you may be under investigation by CI
• How to report tax violations
• Lessons from CI field offices

Who Will Benefit:
Practitioners who want a basic understanding of the key steps in the IRS CI investigative process, and general guidelines on how to respond.