Lifecycle of a Criminal Tax Investigation

Who investigates tax crimes and how are tax crimes prosecuted? The IRS-Criminal Investigation (IRS-CI) has sole jurisdiction in tax crimes. We’ll learn 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.

Last Revision: April 2024

$32.00
  

Prerequisites

Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

This course is also available as part of a bundle called “When Things Go Wrong & How to Fix It.” You can save money by purchasing the bundle.

Who investigates tax crimes and how are tax crimes prosecuted?

The IRS-Criminal Investigation (IRS-CI) has sole jurisdiction in tax crimes.

In this course, we’ll learn 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.

By the end of this course, you will be able to:

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

CPE Facts

Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
NASBA 2 Self-Study Taxes N/A 103137
CTEC 2/0 Self-Study Federal Tax Law 3038-CE-0323 3038
IRS 2 Self-Study Federal Tax Law FQTGU-T-00637-24-S FQTGU
Texas State Board of Accountancy 2 Self-Study Taxes 100404 002921
Pennsylvania State Board of Public Accountancy 1 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Other Details
Last Revision April 2024
Course Expiration The CPE portion of this course expires one year from date of purchase
DrakeCPE Course Policies and CPE Affiliations