Tales from the Darkside: IRS Enforcement of Cryptocurrency (2 Hours)
Bitcoin and other cryptocurrencies have created a new generation of millionaires, with the benefit of anonymity. Whether the cryptocurrency is being used for criminal activity or held as a legitimate investment, the IRS is spending substantial resources in finding those who possess, purchase, and sell cryptocurrencies to ensure that the tax, banking, and money laundering laws are being followed. Are you or your firm prepared to advise your client when reporting cryptocurrency transactions? Can you identify when cryptocurrency is being used for potential criminal purposes? Can you prepare an accurate tax return related to cryptocurrency transactions? Do you know what questions to ask your client or what documents to request? This course will give you a brief overview of cryptocurrencies, how this new technology is being regulated, the common ways that cryptocurrencies are used to evade tax and money laundering laws, and what is expected from taxpayers and their return preparers when cryptocurrencies are involved.
Learning Objectives:
- Review Bitcoin and cryptocurrencies
- Define of proof of work and proof of stake
- Examine Tax laws regarding cryptocurrency transactions
- Define of common money laundering laws involving cryptocurrencies
- Examine tools used by the IRS to identify cryptocurrency transactions and cryptocurrency in criminal investigations
- Study real life examples of cryptocurrency used in criminal activities
False Tax Returns: Why CPAs and Their Clients Go to Prison (2 Hours)
Knowingly preparing a false tax return is a serious crime. Many return preparers underestimate the severity of the civil and criminal penalties involved. A CPA who willfully files or assists in filing a false return can lose their right to represent clients before the IRS, forfeit their CPA license, and even face imprisonment. Each year, the IRS highlights real cases in which both preparers and clients are prosecuted for submitting fraudulent returns.
This course examines how the IRS identifies and investigates unethical return preparers. Participants will learn how to distinguish between simple errors and criminal acts, and how to respond appropriately if they or their clients become subjects of an IRS investigation.
Learning Objectives:
- Explain the IRS’s role in investigating false tax returns
- Identify common statutes used in prosecuting tax fraud cases
- Describe how unethical return preparers are discovered
- Recognize common schemes used in false return preparation
- Identify common defenses used by preparers to shift blame
- Outline the stages of a criminal tax investigation through trial
- Understand how federal judges determine sentencing in such cases
- Apply best practices when a false return is suspected
- Analyze real-world case studies of preparers sentenced to prison
Presenters:
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.
| When: |
Friday, October 31st, 2025. 9:00 AM to 1:15 PM EST |
| Where: |
Your home or office |
| Speaker: |
Robert Nordlander, CPA, CFE |
| CPE Credits: |
4 Tax CPE |
| CLE Credits: |
4 Substantive CLE |
| Program Level: |
Basic |
| Prerequisites: |
None |
| Advanced Preparation: |
None |
| Delivery Method: |
Group Internet-Based |
| Price: |
FREE for ALA Members / $85 for Non-Members |
About CPE/CLE:
The ALA issues CLE credits as an accredited provider of CLE in Pennsylvania (PA CLE Provider # 5963). Live, internet-based courses are approved as Distance Learning courses by the PA Supreme Court CLE Board. For additional information, please visit http://www.pacle.org/. To the best of our knowledge, the following states have attorney self-reporting procedures for out-of-state provider programs or reciprocity with accredited providers in the state of Pennsylvania: Arizona, Arkansas, Colorado, Florida, Hawaii, Illinois, Indiana, Louisiana, Massachusetts, Michigan, Montana, New York, North Carolina, North Dakota, Ohio, South Carolina, and South Dakota. However, please review the specific rules and requirements in your state. Please contact member services with any questions at memberservices@alacommunity.org.
Check with your State CLE Board for rules pertaining to live webcasts. These rules differ from state to state. For example, PA attorneys may earn up to 6 CLE credits per compliance period via live webcasts (or 6 out of 12 credits per year); NJ and DE attorneys may earn up to 12 CLE credits per compliance period via live webcasts (or 12 out of 24 credits per two years).
The Accountant-Lawyer Alliance, LLC 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. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site:www.nasba.org.
