May Ethics CE Meeting

May CE: Criminal Tax Investigation Ethics

Thursday, May 21

6:50PM-9:00PM

VIA Zoom

Kristina O’Connell works for the IRS’ Criminal Investigation (IRS-CI) Division as the Special Agent in Charge of the Boston Field Office.  In this capacity she oversees all IRS criminal investigations across the six New England states.  She is an active duty Army veteran and holds a Bachelor of Science degree in Accounting from Ithaca College and Master of Science degree in Administration from Central Michigan University.  SAC O’Connell has over 25 years of government experience and has worked for multiple federal agencies throughout her career.  She has piloted various initiatives in the Boston area, to include joint agency law enforcement working groups focusing on Domestic Terrorism and Stolen Identify Refund Fraud.  Her field experience includes five years as a full-time narcotics task force agent and several years working complex tax fraud and political corruption cases in and around New England.

SAC Kristina O’Connell’s presentation will cover a variety of ethical challenges and concerns related to conducting Criminal Investigations. She will review the various criminal tax statutes typically charged and ethical issues concerning the application of statutory matters to include venue, statute of limitations and criminal intent. She will discuss the nexus between criminal investigations and the a variety of guidelines governing tax professional conduct, to include Treasury Circular 230. She will review the ethical considerations in the application of various investigative techniques and there will be a discussion of the mitigating factors for penalty and discipline.

A Zoom link will be provided once you register for this event, along with instructions on how to prepare for the meeting.