Criminal Tax

  • Registration Closed

In the daily circumstances of a tax practice, a practitioner will learn facts that may require the client to amend a return or to file a delinquent form.  It can be a challenge for a tax practitioner to know the difference between a routine correction and a potential criminal matter.  It is therefore helpful to understand what facts and circumstances might be relevant to IRS for consideration as a criminal matter.  Learn why it is important to be able to evaluate your clients’ facts and circumstances for potential badges of fraud, what those badges of fraud are and what IRS must show to establish a criminal case.  We will cover eggshell audits, criminal tax statutes, employment tax crimes, IRS enforcement programs and initiatives, relevant case law. We will also discuss when it is necessary to bring in an attorney, and assisting an attorney under a Kovel arrangement.  

Learning Objectives:
After completing this course, an attendee will be able to:

  • Eggshell Audits- identify a potential criminal case
  • Classify facts and circumstances IRS considers for criminal cases
  • Identify Red Flags 
  • Evaluate your client’s facts and circumstances
  • Identify badges of fraud
  • Recognize what IRS must prove to establish a criminal case
  • Differentiate criminal tax statutes
  • Identify when an attorney is needed
  • Review employment Tax Crimes
  • Identify privilege Issues and Kovel arrangements
  • Describe IRS Enforcement Programs and Initiatives

CPE Credit: 1 hours Federal Tax Law

Speaker: Kevin Murphy

NSA Webinar Program Level: Basic Prerequisites: None   Advance Preparation: None   Delivery Method: Group-Internet Based

No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.


NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

​Kevin Murphy

Kevin Murphy served for many years as an attorney with the U.S.Treasury Department, Office of Chief Counsel and also concurrently as a SpecialAssistant United States Attorney, representing the IRS in Tax Court andBankruptcy Court.  Kevin was an instructor for Chief Counsel courses andrecently worked on a successful initiative that created and implemented a processto collect and review metadata and electronic documents.  He was alsoassigned to an offshore compliance team dealing with foreign bank and financialreporting requirements under the Bank Secrecy Act. He developed and analyzedissues in the area of offshore compliance and the Offshore Voluntary DisclosureProgram.

Kevin is an adjunct professor of law with the Wehle School ofBusiness at Canisius College and has taught in the MBA and in the Masters inTax program at Canisius.  He is licensed to practice in New York andPennsylvania and is admitted to the US Tax Court and US District Court WDNY.His graduated from The American University, cum laude and he earned his lawdegree at Catholic University.

Kevinserved in the military with the U.S. Coast Guard Reserve and is a formerofficer with the U.S. Secret Service.

Components visible upon registration.

NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at