When an accountant has prepared a return under criminal investigation by the IRS, what steps need to be taken? How does the accountant respond when the client calls and says, "I have a problem?" How does the accountant disclose information to the IRS without violating the client or the accountant's rights? What are the client's rights regarding records given to the accountant? Can the accountant be an expert witness for the client, or will they be a witness for the prosecution? How can the accountant prevent being a target of the investigation? Have they done all the required due diligence in the preparation of the return? Does the accountant need a lawyer? Is the government there to help you? We will discuss and provide answers for all of these topics to best prepare accountants for a client’s potential criminal investigation.

Learning Objectives:

• Identify how to answer questions from the IRS Criminal Investigators during the interview of you and your knowledge of the client's return preparation


• Identify what information must be given to the IRS and how to manage the production of this information to the IRS


• Recognize how to interact with your client so you do not violate the client's rights nor the accountants


• Recognize how to provide assistance to the client and whether you can help the client in their defense


• Identify the definition of tax loss, which is the guideline for the length of incarceration for tax crimes