Learn to define the circumstances that can create criminal tax exposure for your clients.
Many tax practitioners, as a source of revenue, routinely represent their clients in civil audits but fail to recognize (or simply ignore) when they are creating a risk of criminal prosecution for their clients by not recognizing the telltale signs that they are dealing with an eggshell or reverse eggshell audit where their client may have committed income tax evasion without the tax practitioner’s knowledge or participation. Practitioners that do not recognize (or simply ignore) when it’s time to punt a client’s representation over to competent criminal tax counsel expose themselves to professional discipline for ignoring the inherent conflicts of interest where a client’s needs to avoid prosecution are ordinarily in polar opposition to the practitioner’s need to preserve their professional reputation with the auditing tax authority. Overzealous audit representatives are also in danger of committing tax perjury or obstruction and face their own exposure if the government expects that they aided and abetted the evasion of their client. This topic will provide effective strategies to recognize and help mitigate the inherent risks for the practitioner and their client when faced with an eggshell audit.
Learning Objectives
- You will be able to define the circumstances that can create criminal tax exposure for your clients.
- You will be able to describe factors to be weighed in determining the likelihood that your client is facing an eggshell or reverse egg shell audit.
- You will be able to discuss with your client the methods of proof employed by IRS auditors and criminal investigators to prove fraud occurred.
- You will be able to explain how a CPA/EA can help assist criminal defense counsel in defending a client and be under the attorney’s attorney-client privilege with the client.
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Do I Have to Produce My Client During an IRS Eggshell Audit? | |
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What Exactly Is an Eggshell or Reverse Eggshell Audit? | |
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Criminal Tax Defense Basics for the Tax Professional | |
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
Live Webinar Registration
- AL CLE 1.7
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.7 hours credit.
- AR CLE 1.5
- This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
- Arizona CLE 1.5
- The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Business Center, LLC. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- HI CLE 1.5
- This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
- IL CLE 1.5
- This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
- ME CLE 1.5
- This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
- NH MCLE 1.6
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 95 Minutes.
- NJ CLE 2.0
- This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 2.0 hours of total CLE credit.
- PA CLE 1.5
- This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
- RI CLE 2.0
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 2.0 hours of CLE credit.
- VT CLE 1.5
- This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
- WI CLE 2.0
- This program has been approved by the Board of Bar Examiners for 2.0 hours for use toward the Wisconsin Mandatory CLE requirement.
- WV MCLE 2.0
- This program has been approved by the West Virginia State Bar MCLE Commission for 2.0 MCLE hours.
CPE 2.0 including Auditing 2
- Lorman Education Services 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 web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Auditing for 2.0 hours. Prerequisite: basic knowledge of general accounting. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
Who should attend?
This live webinar is designed for accountants, CPAs, presidents, vice presidents, CFOs, business owners and managers, controllers, tax professionals, enrolled agents, auditors and attorneys.
Credit
More Program Information
Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty

David W. Klasing, Esq.,M.S.-Tax CPA
Tax Law Offices of David W. Kasing
- Owner of the Tax Law Offices of David W. Klasing
- A dually licensed tax attorney and CPA, his practice emphasizes all aspects of civil and criminal tax defense representation
- Regularly presents seminars and workshops on numerous civil and criminal, domestic and international tax topics to attorneys and CPA’s across the nation
- Written several publications related to the areas of civil and criminal tax controversy
- Can be contacted at 949 681-3502, [email protected] or on Twitter® @dwklasing
Credit
More Program Information
Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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