Beware the Tax Enforcers: How the US Prosecutes Tax Evaders

Prerequisites

None

Highlights

The major topics covered in this course include:

• Overview of the Tax Division's role and responsibilities
• Civil litigation and appellate cases in the Tax Division
• Criminal investigations and prosecutions of tax law violations
• Protecting the public fisc through affirmative civil litigation
• Encouraging voluntary compliance with tax laws
• Ensuring fair and uniform enforcement of tax laws
• Collaboration with other federal agencies in tax law enforcement

Objectives

After attending this presentation, you will be able to...

• Identify the mission and responsibilities of the Tax Division
• Recall the Tax Division's civil and criminal litigation processes
• Recognize the importance of protecting the public fisc through affirmative civil litigation
• Recognize the role of the Tax Division in encouraging voluntary compliance with tax laws
• Identify the ways in which the Tax Division ensures fair and uniform enforcement of tax laws
• Distinguish the collaboration between the Tax Division and other federal agencies in tax law enforcement

Preparation

A basic understanding of tax laws and the role of the Internal Revenue Service (IRS) is recommended before taking this course.