Research civil fraud tax cases

  Use the Internet or Strayer Library to research civil fraud tax cases and criminal fraud prosecutions by the IRS. • Imagine a situation in which a client under audit by the IRS omitted $100,000 in income. • Examine the significant factors relative to the omission by the client that would result in a criminal investigation rather than a civil fraud proposal by the IRS. • Based on the guidance in Circular 230, speculate as to which provision the CPA violated and the extent of any sanctions for CPA for not detecting the omission.