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May 14, 2025 — A Georgia attorney was sentenced today to 16 months in prison for obstructing the IRS in connection with his participation in the promotion of abusive syndicated conservation easement tax shelters.

June 25, 2025 — A New Jersey certified public accountant (CPA) pleaded guilty yesterday to conspiring to defraud the United States by promoting fraudulent tax shelters to his high-income clients.

People First Initiative - Audits FAQ page

The Internal Revenue Service’s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On September 10, 2018, the IRS announced the approval of five additional compliance campaigns.

Listed transactions, with citations of published guidance, regulations, or court cases.

Tax Tip 2023-57, April 26, 2023 — Unscrupulous tax preparers and tax fraud promoters make big promises – and charge high fees – but taxpayers are legally responsible for what's on their return. Taxpayers should use only reputable tax professionals and know what is on their tax return.

The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions. This strategy includes guidance on abusive transactions, regulations governing tax shelters, a hotline for taxpayers to use to report abusive technical transactions, and enforcement activity against abusive tax shelter promoters and investors.

The IRS Lead Development Center (LDC) is constantly working to combat tax abuse by stopping abusive promoters and tax return preparers as early as possible.

A comprehensive list of documents and other information available electronically on the IRS.gov site.

FS-2022-19, March 2022 — This fact sheet shows just a small example of the types of cases in which CI has led or been significantly involved in over the last few years. These cases show the breadth and skill of CI’s Special Agents in various types of fraud and criminal activity that have had significant impacts on the financial system at home and abroad.