This course provides a concise overview of the investigative techniques and processes of the IRS Criminal Investigation (CI) unit. According to IRS policy, criminal Investigations can be initiated from information obtained from within the IRS when a revenue agent (auditor) or revenue officer (collection) detects possible fraud.
Practitioners who want a basic understanding of the key steps in the IRS CI investigative process, and general guidelines on how to respond.
- Learn about the IRS CI investigative techniques and processes
- Understand IRS CI policies and activities related to trials, asset seizure, and case management.
- Learn about the general guidelines for practitioners and their clients on how to respond to an IRS CI investigation
- Criminal Investigation Mission and Strategies
- Investigative Techniques
- Investigative Process
- Trial and Court Related Activities
- Asset Seizure and Forfeiture
- Scheme Development
- Criminal Investigation Management Information System (CIMIS)
- Administrative Databases and Software
- Fiscal and Personnel Matters
- Administrative and Recordkeeping Matters
- Key Lessons for Accountants