Criminal Tax For Accountants: What Every Practitioner Needs to Know (Completed)

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This program will review the various tax crimes, and what the government looks for when determining to prosecute a taxpayer or preparer. Emphasis will be placed on reviewing the privileges, including 5th amendment, attorney-client and accountant-client. Also a discussion of the accountant’s role in helping the attorneys prepare analysis, recreating records and looking at tax loss calculations for sentencing.

Who Should Attend
CPAs, EAs, and other tax professionals who file returns and advise clients on tax issues.

Topics Covered

• Various tax crimes
• What the government looks for when determining to prosecute a taxpayer or preparer.
• Reviewing the privileges, including 5th amendment, attorney-client and accountant-client
• The accountant's role in helping the attorneys prepare analysis
• Recreating records and looking at tax loss calculations for sentencing

Learning Objectives

• Identify various tax crimes
• Recognize what the government looks for when determining to prosecute a taxpayer or preparer
• Describe the accountant's role in helping the attorneys prepare analysis

Level
Intermediate

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
A basic understanding of federal income taxation and Circular 230 rules.

Advance Preparation
None