NTPI Graduate Class: CI / TFRP
Course Description
During this session we will define and discuss Trust Fund Recovery Penalties along with identifying what IRS Criminal Investigation investigative priorities are and how you can assist your clients in both situations.
Who May be Assessed Trust Fund Recovery Penalties TFRP?
- Define Trust Fund Taxes.
- Who is a Responsible Person?
- What are the Willfulness Factors?
- Preparing a Reasonable Cause Statement
Introduction to IRS Criminal Investigation?
- What are IRS CI Priorities in Fiscal Year 2023.
- Describe when a civil tax case potentially rises to a criminal tax investigation.
- Understand the role of a non-attorney practitioner in a criminal tax investigation
- Identify when to refer a client to an attorney.
Presenters
David Gannaway, EA, MBA, CFE, CAMS, CVA
Mr. Gannaway joined J.S.Heldin November 2020 as an executive vice president in the Forensic Accounting & Economics Group. Since 2007, he has been providing tax controversy, litigation support, and expert witness services to attorneys and clients in both civil and criminal litigations in federal and state courts across multiple business sectors including construction, healthcare, financial services, and nonprofit.
Read the full bio here!
Mr. Gannaway joined J.S.Heldin November 2020 as an executive vice president in the Forensic Accounting & Economics Group. Since 2007, he has been providing tax controversy, litigation support, and expert witness services to attorneys and clients in both civil and criminal litigations in federal and state courts across multiple business sectors including construction, healthcare, financial services, and nonprofit.
Read the full bio here!
Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at
education@naea.org. IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at
education@naea.org. An NAEA education team member will review the request for a refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand will not be refunded.