dq 10-1

Criminal Fraud versus Civil Fraud

• Imagine a situation in which a client under audit by the IRS omitted $100,000 in income. From the e-Activity, examine the major factors relative to the omission by the client that would result in a criminal investigation, rather than a civil fraud proposal by the IRS.
• Based on the scenario in the first part of this discussion, suggest at least one (1) strategy that the client should use in defense of a criminal case pursued. Provide a rationale for your response.