This CPE course provides a concise overview of the Tax Division, United States Department of Justice. The Division is responsible for enforcing the nation’s tax laws fully, fairly, and consistently, through both criminal and civil litigation. The session will explore the role of the Tax Division in ensuring fair and uniform enforcement of tax laws, protecting the public, encouraging voluntary compliance with tax laws, and how their operations impact regulatory ethics.

Learning Objectives:

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

• Understand the mission and responsibilities of the Tax Division
• Be familiar with the Tax Division’s civil and criminal litigation processes
• Recognize the importance of protecting the public through affirmative civil litigation
• Understand the role of the Tax Division in encouraging voluntary compliance with tax laws
• Know the ways in which the Tax Division ensures fair and uniform enforcement of tax laws
• Gain insight into the collaboration between the Tax Division and other federal agencies in tax law enforcement

Topics Covered:

• Quick Overview
• About the Division
• Organization
• Leadership
• What They Do
• Corporate Voluntary Self-Disclosure Policy
• Employment Tax Enforcement
• Offshore Compliance Initiative
• Swiss Bank Program
• Stolen Identity Refund Fraud
• Freedom of Information Act
• Press Room
• FY 2023 Congressional Budget
• Tax Gap
• Pure Tax Crimes
• Employment Tax Crimes
• Abusive Promotions
• Return Preparer Fraud
• National Tax Defier Initiative
• Strategies to Accomplish Outcomes
• Notable Tax Cases and Their Outcomes
• Accountant’s Role in Tax Evasion and Fraud Schemes
• Lessons Learned from Tax Enforcement Actions
• How to Stay Informed on DOJ Tax Division Enforcement Shifts
• Emerging Challenges and Future Trends in Tax Enforcement
• AI to the Rescue: Harnessing GPT and Generative AI in the Battle Against Tax Fraud

Who Will Benefit/Target Audience:

This course is designed for accounting professionals, particularly those with an interest in tax law enforcement. It will be particularly relevant for those who are looking to understand the role and responsibilities of the Tax Division in enforcing tax laws.

Prerequisite Knowledge

It is recommended that students have a basic understanding of the US tax system and accounting principles before taking this course. Some familiarity with the Internal Revenue Service (IRS) and its functions may also be helpful, but is not required.