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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 July 19, 2013

    Knowledge Sharing to Deter and Detect Fraud

    Article Tips for improving communications among the financial reporting supply chain.
    Published on January 28, 2011

    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 March 18, 2013

    A Different Type of Loan Fraud

    Newsletter What it is and how it is gaining ground.
    Published on December 29, 2009

    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 April 02, 2014

    Forensic Futurama Why Forensic Accounting Is Evolving

    Article The scope of forensic work has expanded and will continue to do so. In litigation, the role of the adviser or expert witness is well defined and is applied in many areas where evaluation of quantum — how much a case is worth — is the key. Forensic accounting covers
    Published on January 28, 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 June 30, 2011

    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 April 19, 2010

    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 January 31, 2012

    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 January 28, 2011

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