Topics covered include:Tax Crimes- Title 26 U.S. Code; Other 'Tax' Crimes; Related Crimes; Examples of Affirmative Acts; Examples of Affirmative Acts of Evasion of Payment; How Do Criminal Tax Cases Begin?; Exams; Account Analysis by Examiners; Parallel Proceedings; Privilege; IRC 7525 Accountant Client Privilege; Collections; Hell Hath No Fury Ex-Spouses; Whistleblowing for Fun, Revenge & Profit!; Let the Government Know: Form 3949A; Whistleblowing for Fun & Profit: Form 211; Currency Transaction Reports; Suspicious Activity Reports FinCen Form 111; What is Structuring?; Criminal Investigation Process; Administrative Investigation & Summons; If It is a Grand Jury Investigation; Grand Jury Subpoena; IRSCI Target Letter; If the Target is a Tax Preparer; EFIN Suspension for Preparers Automatic; Agents will Knock on the Door; Interviews Conducted and MOIs Completed; Preparers Say the Damnedest Things Actual Quotes Found in MOIs; Best Defense is a Good Offense; Good News Case Closed without Referral; Bad News Referral for Prosecution; Tax Loss Drives the Sentence; U.S. Sentencing Guidelines; Sentencing Zones; Adjustments, Departures, Variances; Letter to DOJ Requesting Conference. Upon completing this course, you should be able to: Recognize how to spot potential criminal tax issues; Identify and explain when a taxpayer should be referred to an attorney; Recognize how to outline steps to take when criminal activity is suspected; Differentiate examples of an affirmative act to evade a tax payment; Describe accountant-client privilege under IRC Section 7525; Identify which form should be used to seek an award for providing information about the violation; Describe structuring; Recognize what the IRS automatically does when a tax preparer is the subject of a criminal tax investigation; Differentiate the type of sentencing zones; Identify affirmative acts of evasion of payment; Describe U.S. Code Title 26 crimes and how they deal with tax fraud; Recognize what the IRS will pay a whistleblower; Identify which type of criminal tax investigation is internal to the IRS; Recognize the U.S. Sentencing Guidelines offense levels for criminal tax cases are categorized by; Identify when the IRS reviews whether a bank is complying with anti-money-laundering laws.