Tax Potpourri: False Tax Returns, Unpaid Payroll Taxes, and Criminal Investigations
False Tax Returns Are A Crime: Why CPAs and Their Clients Go To Prison (What the government must prove for tax crimes and what to do if your client is a defendant)
The IRS has sole jurisdiction in investigating tax crimes. The false tax return is the basis for most federal tax crimes. To prove the crime, the IRS compares reality to the tax return for evidence to prove guilt beyond a reasonable doubt in federal court. This presentation will explain the law regarding preparing false tax returns, how IRS finds bad return preparers, how the IRS investigates criminal tax violations, real life examples of return preparers being criminally charged, and what to do if you are contacted by the IRS regarding false tax returns.
Unpaid Payroll Taxes: The Quickest Way To Prison. (What a CPA can do to protect themselves and their clients)
When money is scarce, CPAs know that payroll taxes are the first items that business owners fail to pay. But what they don’t know is that unpaid payroll taxes is an easy crime to prove for a criminal investigator, with imprisonment up to 5 years. Many times, the Forms 941 are signed by CPAs leaving them culpable both civilly and criminally. This presentation will show the CPA that unpaid payroll taxes are a crime, what the IRS looks for in prosecuting these crimes, real life case examples of business owners who went to prison, what CPAs can do to protect themselves, and how to advise their clients when payroll taxes are unpaid.
The Lifecycle of a Criminal Tax Investigation (How a criminal tax investigation starts, and later ends in a prison sentence)
The IRS has sole jurisdiction in federal tax crimes. Whether a civil audit becomes a criminal tax investigation or whether the local federal prosecutor needs help in unraveling complex business transactions, special agents with IRS-Criminal Investigation lead the way in solving complex money laundering and criminal tax investigations. This presentation will explain the various ways the IRS finds criminal tax cases, what federal statutes are used to prosecute these crimes, the ways IRS investigates these cases, the process an investigation takes until it culminates to imprisonment, and real life examples of adjudicated cases.
- Discuss how to prepare for an investigation
- Review the fundamentals of payroll taxes
- Discuss the characteristics of tax investigations
- Evaluate options for civil or criminal legal action
Robert Nordlander, CPA, CFE
Robert Nordlander is the principal member of Nordlander CPA, PLLC, a forensic accounting and tax resolution firm. He is a retired Special Agent with the Internal Revenue Service, Criminal Investigation. He has over 20 years of experience conducting federal criminal investigations to include tax evasion, money laundering, and other white-collar violations. As an international speaker, he teaches money laundering and forensic accounting to law enforcement, bank officials, attorneys, and court personnel.
||Saturday, December 3rd, 2022. 9:00 AM to 1:15 PM EST
||Your home or office
||Robert Nordlander, CPA, CFE
||4 Accounting CPE
||4 Substantive CLE
||FREE for ALA Members / $49 for Non-Members
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