Criminal Tax Investigation:
From Referral to Resolution
Participants will examine how potential criminal tax matters are identified through examinations, collections activity, information reporting, and referrals, and how those matters are evaluated for criminal investigation. The course explains the progression of a criminal tax investigation, from initial indicators and case development through referral, prosecution, and resolution. Instruction also addresses the investigative tools used in criminal tax cases, the federal statutes commonly applied, and the factors considered when determining whether a case proceeds criminally or is resolved civilly.
The course is designed to enhance practitioner understanding of the criminal tax enforcement process, improve issue recognition, and support appropriate client counseling when potential criminal exposure exists.
In this course, you will be able to:
Who should attend:
Tax preparers including EAs and CPAs who deal with or want to learn more about IRS criminal investigations
2 IRS CE hours
2 CPA CPE Credits
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Field of Study: Taxes
Location: Virtual
Delivery Method: Group Internet Based
Your Instructor
C. Steven Boon
MBA, EA
C. Steven Boon, MBA, EA, is a former Special Agent with IRS Criminal Investigation, where he spent nearly two decades investigating identity-theft schemes, return-preparer fraud, and complex tax-enforcement cases. His work alongside every major IRS operating division gives him a deep, practical understanding of IRS audits, assessments, and collections.
He is an Enrolled Agent with unrestricted representation rights before the IRS nationwide, holds a bachelor’s degree in accounting and an MBA from the University of Tennessee at Chattanooga, and received advanced training in criminal investigation and tax enforcement at the U.S. Federal Law Enforcement Training Center.
Steve is also a Continuing Education instructor for tax professionals and the coauthor of the Amazon #1 best-selling new release Erase the Penalty: A Tax Professional’s Guide to Abatement.
Next Webinar:
10/8/2026
1:00 - 3:00 pm EST
Boon Tax Educators 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. (Sponsor ID: 170897) 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 web site: www.nasbaregistry.org
For more information regarding administrative policies such as complaints and refunds, please see our policies posted here: Policies - boontaxeducators.com
