How the IRS Reconstructs Income in Tax Fraud Cases
Live online tax webinar for CPAs, EAs, and tax professionals.
Live Webinar
Course Information
This session explores the IRS’s indirect methods for reconstructing income when financial records are missing, incomplete, or suspected to be manipulated in fraud cases. Attendees will review techniques such as the bank deposits method, net worth method, and expenditures method, along with key legal standards established in Holland v. United States and related cases. The course also examines audit red flags, burden of proof shifts, and best practices for defending clients in income reconstruction scenarios.