The course provides a concise overview on the Tax Division, United States Department of Justice. The Division is responsible for enforcing the nation's tax laws fully, fairly, and consistently, through both criminal and civil litigation. The session explores the role of the Tax Division in ensuring fair and uniform enforcement of tax laws, protecting the public, encouraging voluntary compliance with tax laws, and how their operations impact regulatory ethics.

Topics Covered:

  • Quick Overview
  • About the Division
  • Organization
  • Leadership
  • What They Do
  • Corporate Voluntary Self-Disclosure Policy
  • Employment Tax Enforcement
  • Offshore Compliance Initiative
  • Swiss Bank Program
  • Stolen Identity Refund Fraud
  • Freedom of Information Act
  • Press Room
  • FY 2023 Congressional Budget
  • Tax Gap
  • Pure Tax Crimes
  • Employment Tax Crimes
  • Abusive Promotions
  • Return Preparer Fraud
  • National Tax Defier Initiative
  • Strategies to Accomplish Outcomes
  • Notable Tax Cases and Their Outcomes
  • Accountant's Role in Tax Evasion and Fraud Schemes
  • Lessons Learned from Tax Enforcement Actions
  • How to Stay Informed on DOJ Tax Division Enforcement Shifts
  • Emerging Challenges and Future Trends in Tax Enforcement
  • AI to the Rescue: Harnessing GPT and Generative AI in the Battle Against Tax Fraud

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Who Will Benefit:
This course is designed for accounting professionals, particularly those with an interest in tax law enforcement. It will be particularly relevant for those who are looking to understand the role and responsibilities of the Tax Division in enforcing tax laws.

Learning Objectives
  • Identify and understand the mission and responsibilities of the Tax Division.
  • Recognize and be familiar with the Tax Division's civil and criminal litigation processes.
  • Recognize the importance of protecting the public through affirmative civil litigation.
  • Discover and understand the role of the Tax Division in encouraging voluntary compliance with tax laws.
  • Identify and know the ways in which the Tax Division ensures fair and uniform enforcement of tax laws.
  • Discover and gain insight into the collaboration between the Tax Division and other federal agencies in tax law enforcement.
Last updated/reviewed: December 11, 2023
Prerequisites
Course Complexity: Foundational
It is recommended that students have a basic understanding of the US tax system and accounting principles before taking this course. Some familiarity with the Internal Revenue Service (IRS) and its functions may also be helpful, but is not required.
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 Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Course Agenda3:28
  Quick Overview5:14
  About the Division17:12
  Organization and Leadership7:46
  Tax Division Elements and Priorities26:48
  FY 2023 Congressional Budget21:26
  Notable Tax Cases and Their Outcomes9:12
  How to Stay Informed5:12
  Key Takeaways2:44
CONTINUOUS PLAY
  US Department of Justice Tax Division for Accountants1:39:02
SUPPORTING MATERIAL
  Slides: US Department of Justice Tax Division for AccountantsPDF
  US Department of Justice Tax Division for Accountants GlossaryPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam