On May 24, 2022, Christopher M. Ferguson teaches a course entitled, “Walking on Eggshells:  How to Handle An Eggshell Audit” for the CPA Academy. CLE and CPE credit is offered for this event.

Course Description: An IRS audit can be a harrowing experience under any circumstances. When there is the risk of a criminal referral, otherwise known as an “eggshell audit,” the stakes increase drastically. This presentation covers many of the unique aspects of eggshell audits, including; (i) how to handle Information Document Requests and dealings with the civil exam agent; (ii) how to recognize badges of fraud; (iii) how and when to assert a client’s Fifth Amendment rights; (iv) how to handle ongoing tax compliance in the midst of an eggshell audit; (v) how to conduct a “shadow audit” while preserving privilege; and (vi) how to recognize that a criminal referral is being contemplated or has been made. The presentation also includes practice tips for navigating an eggshell audit ethically while trying to prevent the eggs from breaking.

Presenter:

• Christopher M. Ferguson, Partner, Kostelanetz & Fink LLP