The Dirty Dozen Tax Scams: What You Should Know to Protect Your Clients
Author: Susan Harper
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Compiled annually, the "Dirty Dozen" lists a variety of common scams that taxpayers may encounter. Explore the Dirty Dozen tax scams with Susan Harper, Certified Fraud Examiner, and former Internal Revenue Agent of 34 years. With 20 years of instructing CPE courses, Susan will deliver an entertaining and informative discussion to address what these scams involve. Don't let your clients fall prey to these scammers. Lastly, throughout the course, she will share interesting case stories and the consequences of committing such fraud.
Publication Date: May 2023
Topics Covered
- Charitable Remainder Annuity Trusts
- Foreign Individual Retirement Arrangements
- Foreign Captive Insurance
- Monetized Installment Sales
- COVID-Related Fraud
- Office-in-Compromise Mills
- Anonymous Solicitations
- Spear Phishing
- Hidden Offshore Accounts & Digital Assets
- High-Income Non-Filers
- Abusive Syndicated Conversation Easements
- Abusive Microcaptive Insurance Arrangements
Learning Objectives
- Recognize the Dirty Dozen Tax Scams
- Recognize how to educate Clients to Avoid Falling Prey to Scammers
- Recognize the Consequences of Participating in a Tax Scam
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
