How does emerging technology impact tax administration and enforcement? This panel will provide an overview of the recently reorganized IRS: Criminal Investigation’s Cyber and Forensic Services (IRS:CI-CFS). Panelists will describe the role, function, and program of IRS:CI-CFS, including current trends in criminal tax cybercrimes enforcement and virtual currency. Hot topics include, e.g., built-in obfuscation techniques (advanced wallets with mixing capabilities, cross-chain transactions); non-fungible tokens (NFTs) and illicit fund laundering; money mules and crypto-kiosks; crypto hacks/thefts; and other emerging trends. Panelists will discuss how these issues impact tax investigations and prosecutions.
Learning Objectives:
1. Role and functions of IRS:CI-CFS.
2. Emerging technology trends and issues in cybercrimes tax enforcement.
3. How do the emerging trends impact criminal tax investigations and prosecutions?
Panelists:
• Lawrence A. Sannicandro, Partner, McCarter & English, LLP (Moderator)
• Michael Boteler, Assistant Chief, Criminal Enforcement Section-Southern, Tax Division, U.S. Department of Justice
• Jarod J. Koopman, Acting Executive Director, Cyber and Forensic Services / Director, Cyber Crime (CI), IRS
• Travis W. Thompson, Associate, Sideman & Bancroft LLP (Invited)
