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PROGRAM DESCRIPTION: The Criminal Tax Investigation - IRS-CI's Core Mission
IRS Program: QSRNU-T-00668-24-O
This presentation is a continuation of a prior lecture (An Overview of IRS Criminal Investigation) that provided a brief synopsis of who IRS- Criminal Investigation is and the type of cases that they work.
This presentation is designed to continue the discussion on IRS-CI’s role in tax compliance and to dig deeper into it core mission, criminal tax investigations. The presentation will focus on IRS-CI’s two most powerful statutes that act as a deterrence and may assure compliance of the tax laws; Title 26 USC Section 7201, income tax evasion, and Title 26 USC Section 7206(1), fraud and false statements.
Learning Objectives:
- To provide a quick recap of prior discussions on IRS-CI (An Overview of IRS-Criminal Investigation and IRS-Criminal Investigation and the Professional Return Preparer).
- To review “badges of fraud” that are detailed in the IRS Internal Revenue Manual,
- To understand what “tax evasion” is and the elements necessary to recommend a prosecution,
- To understand what a “false tax return” is and the elements necessary to recommend a prosecution, and,
- To understand the terms “willfulness”, “affirmative acts”, and, “mens rea”.
Participants earn up to 2.0 CE/CPE credits.
Prerequisites: Basic knowledge of federal taxation in the U.S.
Program Level: Basic/Intermediate
ABOUT THE PRESENTER
Currently Christopher Wajda is in private practice in the metropolitan Washington D.C. area serving clients on a worldwide basis. He is the founding and managing director of the Black Raven Advisory Group LLC (BRAG) which is a licensed and insured Private Security Investigative Company in the Commonwealth of Virginia (11-18632). BRAG specializes in complex criminal and civil financial investigations. BRAG’s members are experts in the forensic procedural methods of financial criminal detection and defense(s).
BRAG specializes in providing trusted analysis, advice, and guidance to both individuals and entities in a variety of complex criminal and civil matters. Since its inception BRAG has successfully assisted clients navigate the increasingly complex world of federal white criminal investigations and complex civil IRS matters. In 2023 alone, BRAG was instrumental in securing a full acquittal of all tax crimes allegedly committed by a client and the complete dismissal of an indictment and superseding indictment alleging payroll protection program fraud in violation of mail and/or wire fraud, money laundering, bank fraud, and false statements to a financial institution allegedly committed by another client.
Before forming BRAG, Christopher Wajda served for more than 32 years with the Internal Revenue Service, his last position was as the Assistant Special Agent in Charge (ASAC) of the Washington D.C. Field Office. As the ASAC he led and guided some of the most significant criminal tax, money laundering and white-collar criminal investigations in the nation that today are still making headlines.
REFUND POLICY
Refunds will be honored if written notification is received at the Administrative Office within 5 business days of the webinar. A processing fee of $25 will be deducted from the refund. Cancellations within 5 business days of the webinar will not be accepted. Substitutions are allowed if received 48-hours prior to the start of the webinar. "No shows" forfeit their fees.
CANCELLATION
VASEA reserves the right to cancel any program or course for circumstances that are not under direct control of VASEA. If a course or program is cancelled, registrants will be notified via email at the address listed on their registration form.
COMPLAINT RESOLUTION
For more information regarding refund, cancellation and complaint policies, please contact VASEA Administrator at admin@vasea.org.
Questions
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