Beware the Tax Enforcers: How the US Prosecutes Tax Evaders

Overview

The Tax Division, United States Department of Justice, is responsible for enforcing the nation’s tax laws fully, fairly, and consistently, through both criminal and civil litigation. This course 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. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics covered in this course include:

• Overview of the Tax Division's role and responsibilities
• Civil litigation and appellate cases in the Tax Division
• Criminal investigations and prosecutions of tax law violations
• Protecting the public fisc through affirmative civil litigation
• Encouraging voluntary compliance with tax laws
• Ensuring fair and uniform enforcement of tax laws
• Collaboration with other federal agencies in tax law enforcement

Prerequisites

None

Designed For

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.

Objectives

After attending this presentation, you will be able to...

• Identify the mission and responsibilities of the Tax Division
• Recall the Tax Division's civil and criminal litigation processes
• Recognize the importance of protecting the public fisc through affirmative civil litigation
• Recognize the role of the Tax Division in encouraging voluntary compliance with tax laws
• Identify the ways in which the Tax Division ensures fair and uniform enforcement of tax laws
• Distinguish the collaboration between the Tax Division and other federal agencies in tax law enforcement

Preparation

A basic understanding of tax laws and the role of the Internal Revenue Service (IRS) is recommended before taking this course.

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by CPA Crossings. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.