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    Fraud and Forensic Publications

    Publication If you’re a CPA working in fraud or forensics, you have to work hard to keep up with cutting edge techniques and outthink potential perpetrators. AICPA's fraud publications help you do just that
    Published on October 01, 2014

    Securities Fraud and the Theft-Loss Deduction

    Article Whether investment losses from fraud should be treated as capital losses or theft losses when the stock is purchased through a stockbroker is currently undecided for tax purposes
    Published on April 01, 2012

    False Tax Returns, Mail Fraud, and Money Laundering

    Article The Third Circuit Court of Appeals may have opened the door to a new approach that could result in significantly increased criminal penalties for taxpayers who file false returns. Taxpayers who mail or e-file their tax returns and knowingly understate their taxable income thereon may be exposing themselves to the
    Published on February 01, 2011

    Memo Addresses Treatment of Fraudulently Altered Returns

    Article The Office of Chief Counsel advised on a number of issues regarding returns where a preparer, after issuing the taxpayers refund anticipation loans, increased the amount of the charitable contribution deductions claimed on the returns without the taxpayers’ knowledge or consent to increase the refund received from the IRS.
    Published on July 01, 2011

    IRS Nonacquiesces to Tax Court Fraud Holding

    Article ...nonacquiesced to the Tax Court’s decision in Norris because the IRS believes that the Tax Court improperly used a “rigid” 11-factor test to determine the existence of fraud instead of making the determination by considering the taxpayer’s entire course of conduct
    Published on February 01, 2012

    Tread Carefully What CPAs Should Know About Tax Fraud

    Article This article examines Sec. 6663 and the civil tax fraud penalty it imposes
    Published on January 01, 2009

    Fourth Circuit Upholds Return Preparer Conviction in RAL Wire Fraud Case

    Article The Fourth Circuit has upheld the conviction of a Maryland tax return preparer for preparing false tax returns and for wire fraud, where the preparer used interstate wire communications to secure refund anticipation loans (RALs) for his customers
    Published on April 01, 2010

    AICPA Corporate Finance Insider

    Article ...Covers financial management, corporate compliance, fraud prevention, technology, accounts payable, T&E, exec compensation, corporate HR, risk management, IFRS & more news-breaking issues for CPAs, CFOs & other key decision-makers. Subs
    Published on March 07, 2013

    IRS Will Limit Number of Refunds Deposited to Same Account

    Article In its latest attempt to fight tax refund fraud, the IRS said that, beginning in January 2015, it will impose a limit of three electronic direct deposits of tax refunds into a single financial account or prepaid debit...
    Published on September 01, 2014

    Protecting the Elderly from Financial Abuse

    Article This column explores the warning signs of senior fraud and offers suggestions for identifying those signs and resources for guidance in handling such situations
    Published on April 01, 2010

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