CPE PLUS: From Audit to Indictment: When Civil Tax Matters Turn Criminal
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Virtual
1.00 Credits
Member Price $0.00
Overview
This one-hour CLE webinar aims to provide CPAs with practical guidance on recognizing when a civil tax matter is at risk of becoming a criminal matter and what to do when the warning signs appear. Drawing on experience from tax attorneys, one of whom is a former federal prosecutor, presenters will cover the “badges of fraud” that IRS examiners and Special Agents look for, the mechanics of the civil-to-criminal referral process (including the role of IRS Criminal Investigation and the fraud technical advisor), common fact patterns in civil examinations that get referred for criminal prosecution, and the taxpayer rights and procedural protections that attach once criminal exposure emerges.
Designed For
CPAs who represent clients in IRS examinations, appeals, or collection matters
Accounting professionals who prepare returns or provide advisory services for clients with complex or high-risk positions
Firm leaders focused on risk management, client intake, and engagement practices in controversy work
Objectives
Identify the traditional “badges of fraud” and the modern fact patterns that most frequently trigger a fraud referral (unreported income, structured transactions, offshore accounts, cash-intensive businesses, cryptocurrency, and inconsistent records)
• Understand the civil-to-criminal referral process, including the role of the fraud technical advisor, the suspension of the civil examination upon referral, and how IRS Criminal Investigation evaluates cases for prosecution
• Recognize behavioral and procedural red flags during an examination that signal a matter has crossed the criminal line
• Explain the taxpayer's constitutional and procedural rights once criminal exposure emerges, including Fifth Amendment considerations, the limits of the §7525 privilege in criminal matters, and the loss of civil discovery protections
• Manage the CPA's own exposure and ethical obligations, including Circular 230 duties, the risk of becoming a witness, and when to withdraw or refer the client to criminal tax counsel
• Coordinate effectively with defense counsel and, where appropriate, transition the engagement into a Kovel arrangement to preserve privilege going forward
Event Sponsors:
Leader(s):
Leader Bios
Arsalan Memon, Nixon Peabody LLP
Arsalan A. Memon is a member of the firm’s Corporate Department and focuses his practice on tax matters arising in a broad range of business transactions. He advises clients on domestic and international tax matters, including mergers and acquisitions, reorganizations, corporate restructurings, and private equity investment in the context of both taxable and tax-deferred transactions.
He has also advised clients in tax controversy matters and has experience advising clients on the tax aspects of capital market transactions, financial instruments, federal renewable energy tax credits, investment funds, and regulated investment companies.
Arsalan earned his LL.M. in Taxation from Georgetown University Law Center, his J.D. from Touro College Jacob D. Fuchsberg Law Center (magna cum laude), and his B.B.A. and M.B.A. from the University of Sindh.
John Mulcahy, Nixon Peabody LLP
John T. Mulcahy is a member of the firm’s Litigation Department and Government Investigations & White-Collar Defense practice group. John is a trial lawyer and has more than 15 years of experience as a federal and state prosecutor in high-stakes matters involving tax fraud, healthcare fraud, public corruption, money laundering, extortion, obstruction of justice, and bribery. He has tried more than 40 civil and criminal cases in federal and state courts.
John has extensive experience in tax enforcement matters. He worked at the DOJ Tax Division for more than four years and handled numerous tax matters in his eight years at the US Attorney’s Office, including multiple trials involving tax charges. John’s previous tax law matters have included tax evasion, tax obstruction of justice, employment tax, and false tax returns. He has also gained experience related to enforcement of the trust fund penalty, as well as IRS collection and audit procedures, and IRS civil procedures more generally.
In addition, before becoming a prosecutor, John was in private practice at major international and regional law firms. John graduated from Boston College Law School (cum laude) and Boston College (summa cum laude).
Member Price $0.00