This presentation will teach you how the government gathers information both domestically and internationally in the 21st century. There are tried and true methods that have been around since time immemorial, as well as new techniques such as FATCA.

We will begin on the domestic side with IRS summonses, subpoenas, search warrants, and sting operations, and then make our way to international evidence gathering.

Specifically, we will discuss mutual legal assistance treaties, tax treaties, information exchange agreements, FATCA, and letters rogatory.

Key Learning Outcomes:

• Understand the legal basis and procedures for IRS summonses and their enforcement.
• Identify the requirements and challenges of different IRS investigative tools like search warrants and grand jury subpoenas.
• Master the complexities of international evidence gathering, including treaties and FATCA.
• Recognize FATCA reporting mechanisms (IGAs) and their implications for financial institutions and taxpayers.
• Gain awareness of FBAR requirements and associated penalties.

This course is crucial for legal and financial professionals seeking to understand and navigate the IRS's investigative landscape in an increasingly globalized world.