- NY Credits : 3.0
- TX Credits : 3.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 3.0
This course examines income tax evasion in detail, including taxpayer and preparer penalties, examples of income tax evasion, noteworthy income tax evaders, income tax protesters, the effects of income tax evasion on the Tax Gap and the US Federal debt level, how income tax evasion is discouraged, why taxpayers evade income tax, recommendations for practice, and more.
This basic level course is most beneficial to professionals new to income tax evasion who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
identify income tax evasion, preparer and taxpayer penalties, and income tax avoidance (tax planning),
recognize domestic and international income tax evaders, abusive tax schemes, the Prospect Theory, and the history as it relates to the tax gap and U.S. debt levels, and
recognize factors affecting decisions to commit income tax evasion as well as compliance, plus practice recommendations.