Types of Refund Fraud Investigations
This type of investigation usually involve schemes perpetrated by an unscrupulous return preparer who knowingly claims false expenses, deductions, credits, or exemptions on returns prepared for their clients.
What is Return Preparer Program (RPP)?
This source may see a large amount of tax returns from a specific drop box or may deliver multiple refund checks to the same box or address.
What are Postal Employees?
This charge for Identity Theft/SIRF cases requires a predicate offense.
What is 1028A - Aggravated Identity Theft?
This is the main motivation for Tax Refund Fraud
What is Greed/Money?
What Field Office is your instructor from?
What is the Phoenix Field Office?
The objective of this type of refund fraud investigation is to identify fraudulent returns.
This source may be a neighbor who sees suspicious behavior, or may be a bank teller cashing numerous refund checks for a single individual.
What is an Informant?
This charge is a typical charge for an RPP case for helping a taxpayer file a false tax return.
What is 7206(2) - Aiding and Assisting in the Preparation of a False Return?
This type of credit is key to tax refund fraud.
What are refundable credits?
What Post of Duty is your instructor assigned to?
What is Salt Lake City?
This type of refund fraud occurs when the perpetrator uses stolen personal information without permission to file a fraudulent tax return in an effort to illegally obtain tax refunds.
What is Identity Theft/SIRF?
This source comes in the form of filed CTRs and SARs.
This charge is typically used for QRP and SIRF cases and requires at least 2 persons involved and this charge does NOT qualify as a predicate offense for Aggravated ID theft.
What is 286 - Conspiracy to Defraud the Government with Respect to Claims?
This category of sources of Tax Refund cases includes Local police departments, probation, United States Attorney's Office, and Other Federal and State Agencies.
What is Law Enforcement?
How many years was your instructor a Revenue Agent?
What is 10 1/2 years?
In this type of refund fraud investigation, the clients may not have knowledge that the fraud is being perpetuated.
What is Return Preparer Program (RPP)?
Revenue Agents and Revenue Officers are examples of this source.
What is IRS Personnel in SB/SE and Taxpayer Service?
This is the common statute to charge two or more individuals engaged in a RPP conspiracy.
What is 371 - Conspiracy to Defraud the Government?
In RPP cases the return preparer may include a fictitious Schedule C in order to maximize this credit.
What is the Earned Income Tax Credit (EITC)?
How long did your instructor languish on the ready list waiting to become a Special Agent?
What is 6 years?
Some indications of this type of refund fraud include the following characteristics: Large Volume of Treasury checks to a single address, large volume of pre-paid debit cards to an address, and multiple direct deposits to the same bank account or debit card.
What is Identity Theft/SIRF?
Analysts for this source analyze tax returns and related tax return information in an effort to identify patterns of conduct that represent badges of or firm indications of fraud.
What are Scheme Development Centers?
This was once a hallmark charge in tax-related cases, but as public shifted to electronic filing it has become less used.
What is 1341 - Mail Fraud
Resident and non-resident aliens who are not eligible for a Social Security Number must apply for this which is used for tax use only and does not change a taxpayer's immigration status or their legal right to work in the U.S.
What are Individual Taxpayer Identification Numbers (ITINs)?
Besides English and Mandarin Chinese, what language does your instructor speak?
What is Cantonese?