An IRS audit, collection matter, information referral, or related law-enforcement investigation can develop into a criminal tax case when potential fraud is identified. This two-hour IRS CE and CPA CPE course follows the IRS criminal investigation process from initial fraud indicators and referral through special-agent case development, investigative techniques, prosecution recommendations, Department of Justice review, and final criminal or civil resolution.

Taught by former IRS Criminal Investigation Special Agent Robert Nordlander, who spent two decades conducting federal tax and financial-crime investigations. 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.