A Tax Return is Worth More Than 1,000 Words: The Case of the Interview with the IRS-CI

• In Event: Teaching Cases - Fraud

Abstract

The tax return is often a key piece of evidence in a forensic accounting engagement. Therefore, forensic accounting students need to understand what a tax return can tell its reader about the taxpayer. This case is designed for an introductory course in forensic accounting and supports the call for case instruction as a means to attaining student experience objectives in this growing practice area (Heitger and Heitger 2008). Students are placed in the hypothetical role of a person interviewing for an entry-level position with the IRS-CI. The employer provides them with a personal tax return and asks them to prepare a memo describing what they can learn about the taxpayer from their return. Successful completion of this assignment demonstrates a student can translate a tax return into a financial story about the taxpayer. It also requires the student to utilize their written communication skills.

Authors

• David O'Bryan, Pittsburg State University

• Jeffrey J Quirin, Wichita State University