Designed for non-accountants, this session will show you how tax returns can be used to create and test fraud hypotheses, determine likely suspects, find known associates, shell companies and co-conspirators, and identify potential subpoena targets. It will cover aspects of individual, corporate and pass-through-entity tax returns to highlight key information that can be used to determine whether allegations of fraud have merit.
Field of Study: Specialized Knowledge
Course Level: Advanced
Prerequisite (recommended): A basic understanding of white-collar crime investigative steps.
Advanced Preparation: None
You Will Learn How To:
Recognize the common tax returns and schedules encountered in examinations
Understand how key information tracks between business and individual returns
Identify possible assets and accounts held by suspects
Use tax returns to develop possible related entities and known associates, including possible shell companies and co-conspirators
Who Should Attend:
Law enforcement officers
Attorneys and legal professionals
Certified Fraud Examiners and other anti-fraud professionals
Delivery Format: Group Internet Based