Error, Omission or Tax Crime: IRS Fraud Standards, Proof, and Practitioner Risk
This course provides a practical overview of tax-related fraud as defined by the IRS, focusing on how fraud is identified, developed, and proven in civil and criminal tax matters. Participants will learn the critical distinction between an indication of fraud and an affirmative act of fraud, and why that distinction drives case development, penalties, and potential referral to IRS Criminal Investigation.
The course examines the IRS burden of proof in fraud cases, including the types of evidence required to establish fraudulent intent and how that evidence is evaluated. Common individual and business fraud schemes are reviewed, with an emphasis on recognizing red flags early in an engagement.
Participants will also explore the importance of taxpayer interviews and documentation, including how statements, conduct, and records can increase or reduce fraud exposure. The course concludes with practical guidance on minimizing fraud risk and a clear explanation of the civil and criminal consequences of committing tax fraud.
This course is designed to give tax professionals a clear, real-world understanding of fraud without speculation or sensationalism, emphasizing prevention, risk management, and professional responsibility.
In this course, you will be able to:
Explain how the IRS defines tax fraud and distinguish between an indication of fraud and an affirmative act of fraud, including the impact of that distinction on penalties and potential referral to IRS Criminal Investigation.
Describe the IRS burden of proof in civil and criminal tax fraud cases and identify the types of evidence used to establish fraudulent intent.
Recognize common individual and business tax fraud schemes and identify red flags arising from taxpayer interviews, statements, conduct, and documentation.
Apply practical fraud-risk management and professional responsibility principles to minimize exposure and understand the civil and criminal consequences of tax fraud.
Who should attend:
CPAs, EAs, tax professionals and anyone that is interested in how the IRS determines fraud
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
Susan Harper
Certified Fraud Examiner / Tax Consultant | Educator
Susan Harper, Certified Fraud Examiner, began her career as an Internal Revenue Agent with the Internal Revenue Service in 1988. She joined the first Abusive Tax Avoidance Transaction group in 2002 before becoming a Fraud Enforcement Advisor in 2008 through 2021 where she helped other auditors, who identified first indicators of fraud in their examinations. Later, Susan joined Research, Applied Analytics, and Statistics in 2021 and recently retired as the Technical Advisor to the Chief Operating Officer. Susan has been instructing CPE seminars for 25 years and looks forward to interacting with her audience for many years to come.
Next Webinar:
4/30/2026
1:00 PM Eastern
Error, Omission or Tax Crime:
IRS Fraud Standards, Proof, and Practitioner Risk
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
