Who investigates tax crimes and how are tax crimes prosecuted?

Considered the "World's Finest Financial Investigators", the IRS-Criminal Investigation (IRS-CI) has sole jurisdiction in tax crimes and boasts a greater than 90% conviction rate. This agency was responsible for Al Capone going to federal prison and 90 years later they continue to investigate tax crimes such as tax evasion, filing false tax returns, and unpaid employment taxes.

The course discusses how IRS-CI finds tax cases to prosecute, what happens during the course of the investigation, what techniques are used to prove tax crimes, what federal criminal statutes are commonly used, how IRS-CI evaluates an investigation, and the expected consequences of a successful prosecution.

Program Content:
The major topics that will be covered in this class include:

  • Who investigates tax crimes?
  • How are the tax crimes found?
  • What happens if tax crimes are discovered?
  • What steps are taken from the beginning of the investigation to imprisonment?

Who should attend: Practitioners who are interested in how federal tax crimes are discovered and how the story unfolds for defendants who are allegedly committing tax violations.

Learning Objectives
  • Discover and understand the role of IRS-Criminal Investigation (IRS-CI) in the IRS mission.
  • Identify and learn how IRS-CI finds and evaluates investigations for prosecution potential.
  • Explore and understand the two ways that IRS-CI can investigate tax crimes.
  • Recognize and know the tools that IRS-CI uses in investigating potential criminal violations.
  • Explore and explain the common criminal statutes used to prosecute criminal tax violations.
  • Identify and learn the approval process for a criminal tax investigation.
  • Explore and understand the expected consequences of defendant in a successful criminal tax prosecution.
  • Discover and discuss case studies of various criminal prosecutions.
Last updated/reviewed: March 18, 2024
1 Review (1 rating)

Reviews

5
Anonymous Author
This course was very interesting. I liked the examples he gave and how he Incorporated his own experiences into the lecture.

Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Learning Objectives6:46
  The Role of IRS Criminal Investigation in The IRS Mission2:12
  Criminal Investigation Evaluation19:03
  How are Criminal Tax Investigations Found13:10
  Ways and Tools IRS CI Investigate Tax Crimes14:10
  Common Criminal Statutes22:42
  Approval Process and Prosecution Report15:52
  Court Proceedings7:10
  Real Life Examples2:26
CONTINUOUS PLAY
  The Lifecycle of a Criminal Tax Investigation1:43:31
SUPPORTING MATERIAL
  Slides: The Lifecycle of a Criminal Tax InvestigationPDF
  The Lifecycle of a Criminal Tax Investigation Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam