Fraud Technical Advisors: An End-Run Around the Case of Tweel? (Video) (Course Id 2675)

• Who is this course for?
  This course is designed for anyone needing Continuing Professional Education (CPE), including CPAs, accountants, and IRS Enrolled Agents.

• What is this course about or what problem does this course solve?
  This course explores the ethical and procedural implications of the United States v. Tweel case, analyzing how IRS Fraud Technical Advisors might bypass protections established in that ruling.

• How can the knowledge from this course be used?
  Learners can use the knowledge to better understand IRS procedures, protect taxpayer rights during audits, and represent clients more effectively in situations involving potential civil or criminal tax investigations.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  It is important because it highlights the legal boundaries of IRS conduct, enabling professionals to safeguard against unethical audit practices and advise clients accurately.

• When is this course relevant or timely?
  This course is timely as it was released in 2025 and addresses ongoing concerns about transparency and due process in IRS audits.

• How is a course like this consumed or used?
  The course is delivered as a video-based QAS self-study format, requiring completion of review and final exam questions with a passing score to earn CPE credits.

United States v. Tweel is the most famous example of a motion to suppress in a tax case. In Tweel, the Fifth Circuit Court of Appeals held that it constitutes trickery, fraud, and deceit for the IRS to conduct a criminal investigation under the guise of a civil examination. Join me as I deconstruct this holding and discuss the nuances of this sweeping case. 

Video - NASBA QAS - NASBA Registry - IRS Enrolled Agents - 2675

Course Learning Objectives

1. How does the Tweel case illustrate the ethical obligations of IRS agents during civil examinations?
2. In what ways might the procedures established post-Tweel impact the relationship between taxpayers and the IRS?
3. Discuss the implications of the Fifth Circuit Court of Appeals' ruling in the Tweel case on future IRS audits.
4. What are the potential consequences for a taxpayer who is misled about the nature of an IRS examination?
5. Analyze the role of Fraud Technical Advisors in IRS investigations and how they may circumvent the issues raised in the Tweel case.
6. How does the distinction between civil and criminal investigations affect taxpayer rights?
7. What lessons can tax practitioners learn from the United States v. Hee case regarding client representation during audits?
8. Evaluate the effectiveness of IRS guidelines in preventing deception during civil examinations.
9. What factors should a taxpayer consider before voluntarily meeting with an IRS agent during an audit?
10. Discuss the legal ramifications of a taxpayer making self-incriminating statements during a civil audit.
11. How might the IRS's approach to audits evolve in response to judicial scrutiny highlighted in the Tweel case?
12. Reflect on the potential for reform in IRS auditing practices based on the outcomes of cases like Tweel and Hee.

Chapter 1 - Fraud Technical Advisors: An End-Run Around the Case of Tweel?

Chapter 1 Review Questions