Using Tax Returns in Fraud Examinations


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

Internal auditors

Private investigators

Attorneys and legal professionals

Certified Fraud Examiners and other anti-fraud professionals


Delivery Format: Group Internet Based