The Lifecycle of a Criminal Tax Investigation

Overview

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.

Highlights

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?

Prerequisites

None

Designed For

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

Objectives

After attending this presentation you will be able to…

• Understand the role of IRS-Criminal Investigation (IRS-CI) in the IRS mission
• Learn how IRS-CI finds and evaluates investigations for prosecution potential
• Understand the two ways that IRS-CI can investigate tax crimes
• Know the tools that IRS-CI uses in investigating potential criminal violations
• Explain the common criminal statutes used to prosecute criminal tax violations
• Learn the approval process for a criminal tax investigation
• Understand the expected consequences of defendant in a successful criminal tax prosecution
• Discuss case studies of various criminal prosecutions

Preparation

None