Delve into the world of Fraud with Susan Harper, Certified Fraud Examiner, and former IRS Internal Revenue Agent of 34 years. This course will explore indicators and affirmative acts of fraud, as well as its civil and criminal consequences. With 20 years instructing CPE courses, Susan will deliver an entertaining and informative discussion to address fraud schemes and red flags associated with tax return fraud. Lastly, throughout the presentation, she will share interesting case stories and the consequences of committing such fraud.
Topics Covered
- Tax Fraud
- Indicators of Fraud vs. Affirmative Acts of Fraud
- Methods to Develop Fraud
- Interviewing
- Financial Analysis
- Indirect Methods
- Evidence
- Burden of Proof
- IRS Consequences
- Civil vs. Criminal Fraud
- Administrative vs. Grand Jury
- Dirty Dozen Tax Scams of 2022
- Case Studies
Learning Objectives
- Identify Fraud (Tax-Related)
- Recognize the difference between an Indication vs. Affirmative Act of Fraud
- Recognize how to discuss Burden of Proof & Evidence necessary to prove Fraud
- Identify Fraud Schemes
- Recognize the Importance of an Interview and Documentation
- Identify how to Minimize the Risks of Fraud
- Identify the IRS Consequences of Committing Fraud
