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The WSCPA will be closed Monday, May 27th in observance of Memorial Day.

2022 IRS Civil Fraud Penalties: Navigating an Audit When Fraud is Involved FLEXCAST

Available Until

Your Desk

1.0 Credits

Member Price $49.00

Non-Member Price $56.00


If a taxpayer intentionally files a false tax return then the IRS can assert a civil fraud penalty or worse, charge the taxpayer with a federal crime. The Internal Revenue Code permits the IRS to assess a 75% penalty where civil fraud is involved. This course will discuss how to navigate an audit where fraud is involved. We call these “egg shell audits” because you are walking on egg shells and trying not crack one that could lead to a fraud penalty, or a criminal indictment.


Badges of Fraud. Indicators of Fraud.



Designed For

CPAs and other tax professionals.


Identify the specific components of the Civil Fraud Penalty. Understand how to navigate an audit when a taxpayer has committed fraud. Understand a taxpayer’s rights during a civil fraud investigation and what rights the taxpayer has to appeal an adverse determination. Understand the process and tools available to try and keep the audit civil instead of it being referred to the Department of Justice for criminal indictment.




This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.


Leader Bios

Adam Fayne, Western CPE

Adam Fayne assists companies and individuals, nationally and internationally, on corporate and tax issues. As a corporate attorney, Adam routinely advises management or in-house general counsel on various legal matters affecting their day-to-day corporate activities. His experience includes handling matters involving mergers and acquisitions, employment, compliance, litigation, personal injury, vendor contract review and negotiations, employment benefits, financing, real estate and many other issues. Adam is also a tax attorney who helps businesses and individuals with tax controversies before the Internal Revenue Service (IRS) and tax planning both domestically and internationally. He also handles a variety of white collar criminal matters, both federal and state, particularly involving civil and criminal tax fraud, including tax evasion, money laundering and offshore tax compliance. Adam’s knowledge of tax law is informed by his former role as a Special Assistant U.S. Attorney with the Department of Treasury’s IRS.

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Non-Member Price $56.00

Member Price $49.00