This CPE course provides a concise overview of the investigative techniques and processes of the IRS Criminal Investigation (CI) unit. Criminal Investigations can be initiated from information obtained from within the IRS when a revenue agent (auditor) or revenue officer (collection) detects possible fraud. Information is also routinely received from the public as well as from ongoing investigations underway by other law enforcement agencies or by United States Attorney’s offices across the country. Youll walk away with a fundamental understanding of how CI investigates potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

Learning Objectives:

Upon successful completion of this course, you will be able to:

• When examining CI, practitioners will be able to identify at least 3 major strategic priorities of the agency and how they are mutually supportive.
• When considering incidents of potential financial crime, practitioners will be able to summarize at least 8 CI priority areas that target legal sources of revenue generation.
• When evaluating potential illegal activities, practitioners will be able to point out at least 10 CI priority areas that target illegal income sources.
• When interacting with the IRS, practitioners will be able to give examples of at least 5 indicators that may signal youre under CI investigation.
• When detecting a financial crime, practitioners will be able to use at least 3 communication channels to report the violation to the IRS.

Topics Covered:

• CI History and Mission
• Strategic priorities and what they investigate
• Legal source tax crimes
• Illegal source financial crimes
• Narcotics and counterterrorism financial crimes
• How criminal investigations are initiated
• Signs you may be under investigation by CI
• How to report tax violations
• Lessons from CI field offices

Who Will Benefit/Target Audience:

Practitioners who want a basic understanding of the key steps in the IRS CI investigative process, and general guidelines on how to respond.

Prerequisite Knowledge

Participants should have a basic understanding of Internet technology, online navigation, and digital productivity services.