Lifecycle of a Criminal Tax Investigation
Who investigates tax crimes and how are tax crimes prosecuted? 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.
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
