When an accountant has prepared a return under criminal investigation by the IRS, what steps need to be taken? How does the accountant respond when the client calls and says, "I have a problem?" How does the accountant disclose information to the IRS without violating the client or the accountant's rights? What are the client's rights regarding records given to the accountant? Can the accountant be an expert witness for the client, or will they be a witness for the prosecution? How can the accountant prevent being a target of the investigation? Have they done all the required due diligence in the preparation of the return? Does the accountant need a lawyer? Is the government there to help you? We will discuss and provide answers for all of these topics to best prepare accountants for a client’s potential criminal investigation.

Learning Objectives:

• Identify how to answer questions from the IRS Criminal Investigators during the interview of you and your knowledge of the client's return preparation


• Identify what information must be given to the IRS and how to manage the production of this information to the IRS


• Recognize how to interact with your client so you do not violate the client's rights nor the accountants


• Recognize how to provide assistance to the client and whether you can help the client in their defense


• Identify the definition of tax loss, which is the guideline for the length of incarceration for tax crimes

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222