How the IRS Reconstructs Income in Tax Fraud Cases - Part 3

This presentation by Mike Doubless delves into the intricate process of how the IRS reconstructs income in tax evasion cases, often linked with larger white collar crimes like money laundering. It highlights the collaborative efforts between the IRS and the Department of Justice Tax Division in prosecuting these cases. The session covers the indirect methods of proof used by the IRS, the role of fraud technical advisors, and the importance of forensic accounting in mitigating criminal exposure during audits. Additionally, it discusses the procedural nuances and legal thresholds that determine whether a case is referred for criminal investigation.