This course explores the role of IRS Fraud Technical Advisors (FTAs) in tax fraud investigations and their potential impact on taxpayer rights. Participants will examine how FTAs assist in identifying fraud indicators, developing cases, and coordinating with IRS Criminal Investigation, while analyzing the legal implications of the landmark United States v. Tweel decision. The course also discusses best practices for tax professionals in handling cases involving FTAs and mitigating risks in fraud examinations.