1. Interviewing

2. Types of Interviews Subject/Taxpayer Informant Third parties

3. Types of witnesses Cooperative –Exercise caution Hostile

4. Types of questions Open ended – best Close ended Probing Confirming

5. The interview process Prepare ahead of time –You may only have one shot Identify yourself and state purpose of interview Identify every person in the room PAY ATTENTION Make sure you understand the answers Be bold Focus Prepare memorandum

6. Auditor’s Role in a Criminal Investigation Attend interviews Complete audit as you usually would and review the audit with the taxpayer, but do not bill the taxpayer Keep detailed notes on audit procedure Testify about your audit

7. Special Agent’s Role Conduct interviews Gather evidence to prove intent and criminal violations Calculate tax liabilities giving the taxpayer the benefit of any doubt Testify to the evidence gathered and any criminal calculations

8. Auditor’s Role in Interviews Take very detailed notes. You are the scribe. Your note taking allows the special agent to devote their full attention to the answers, body language, etc. If you feel the special agent has overlooked something let them know. You will always be given a chance to ask questions before the interview ends. Don’t offer personal opinions or comments on any answers. We hear a lot of irrelevant information regarding peoples’ character, personal lives, etc. Let it go.

9. A Word of Caution Your interview notes will become a part of discovery ie the taxpayer and his attorneys will get them. Don’t write personal comments or observations ie “he’s lying”, “she is a sorry dog”, etc. Don’t take notes on anything other than a clean piece of paper. You don’t want your shopping list or another taxpayer’s information to become public. Abbreviations are okay as long as you know and can remember what they mean.

10. The End