NSA Webinars - Criminal Tax Issues

In the daily circumstances of a tax practice, a practitioner will learn facts that may require the client to amend a return or to file a delinquent form.  It can be a challenge for a tax practitioner to know the difference between a routine correction and a potential criminal matter.  It is therefore helpful to understand what facts and circumstances might be relevant to IRS for consideration as a criminal matter.  Learn why it is important to be able to evaluate your clients’ facts and circumstances for potential badges of fraud, what those badges of fraud are and what IRS must show to establish a criminal case.  We will cover the difference between a willful violation of law and simple negligence, criminal tax statutes and relevant case law, when it is necessary to bring in an attorney, and assisting an attorney under a Kovel arrangement. 

IRS CE: 1 Hours/Federal Tax Law Update
NASBA CE: 1 Hours/Federal Tax Law Update
CTEC CE: 1 Hours/Federal Tax Law Update

NSA ConnectED Webinar CPE Bonanza 
Program Level: Basic
Prerequisites: None 
Advance Preparation: None 
Delivery Method: Group-Internet Based