An unnamed IRS-Criminal Investigation supervisory special agent is making headlines about the politicization of the Department of Justice.  The whistleblower is seeking advice from the United States Congress to disclose what he (assuming it is a he) knows regarding preferential treatment of the Department of Justice. In this episode, I discuss the role of IRS-Criminal Investigation, the role of a supervisory special agent, the uniqueness of the whistleblowing act, the laws that hamper...

Leah Wietholter is a CPA, CFE, Private Investigator, and CEO of Workman Forensics, a forensic accounting firm in Tulsa, Oklahoma.  She started her career at the FBI, went to a CPA firm, and then later started her own firm. https://www.workmanforensics.com/ https://open.spotify.com/show/5XIzhOCoLSoFG1r4IrJ1Lf In this episode we discuss: Why Leah started a forensic accounting practiceHow she marketed herself to get clientsHow her best practices became a bookWhy customer service exceeds...

Karen Webber is a CPA, CFE, and the founder of FraudFindr.com, a software company specializing in fighting financial exploitation of elderly persons.  She is currently a partner at The Bonadio Group. https://fraudfindr.com/ https://www.bonadio.com/our-people/karen-webber In this episode, we discuss: How forensic accounting is used to fight elder abuseThe effects of financial fraud on elderly victimsWhy she started Fraudfindr.comHow the software service flags suspicious transactionsFuture...

Brian Behr is the Bankruptcy Administrator for the Eastern District of North Carolina.  The Bankruptcy Administrator's Office and the Bankruptcy Trustee's Office are similar across the country. They serve as the watchdog for the Bankruptcy Court. Very often the Bankruptcy Administrator seeks or refers fraud examiners to assist in bankruptcy proceedings. https://www.uscourts.gov/services-forms/bankruptcy/trustees-and-administrators In this episode, we discuss: The role of the Bankruptcy...

Tiffany Couch is an author, forensic accountant and owner of Acuity Forensics.  She has a CPA license, CFE and CFF credential.  She wrote about fraud stories in "The Thief in Your Company." www.acuityforensics.com In this episode, we discuss: The emotional toll on fraud victims.How she started her forensic accounting business.Why she wrote her book “The Thief in Your Company.”And her recommendation to new forensic accountants. Support the show

Erin O’Loughin is the Senior Director of Training at the Association of Certified Financial Crime Specialists (ACFCS).  She has been an analyst for the CIA and financial institutions. https://www.acfcs.org/ In this episode we discuss: How she started her career in investigating fraud and money launderingHow the ACFCS startedThe role of the ACFCS in fighting fraudHow to qualify for the CFCS credentialWhy learning the BSA and Patriot Act is beneficial Support the show

In this short episode, there are a few updates on what is happening recently.  My new book, Criminal Tax Secrets, is published on Amazon.  Please get a copy for that special someone who needs to know how IRS-CI evaluates criminal tax investigations.  The book is a reference guide, so a paperback will serve you better than a Kindle; or just get both. A sister podcast (Criminal Tax Files) was created, which is all about criminal tax investigation and prosecutions.  I also created an author...

J.P. Davis is a federal public defender for the Western Judicial District of North Carolina.  The federal public defender's office represents indigent clients in federal criminal court.  At times, those attorneys need experts, especially in white-collar crimes. https://ncw.fd.org/ In this episode, we discuss: The purpose of the federal public defender's officeWhy the public defender's office needs expertsHow forensic accountants can market themselvesThe role of technology in reviewing large...

Sam Azhari is a white collar defense attorney in Chicago, Illinois.  He represents defendants across the country.  As PPP prosecutions are pursued, Sam talks about how the fraud is committed and how the courts are evaluating the crimes. https://azharillc.com/ In this episode, we discuss: How fraud is committed with PPP and EIDL loansThe criteria used to calculate prison timeHow forensic accountants can market themselves as experts. Support the show

Tod McDonald was a CPA investigating a bankruptcy case, when he uncovered the largest Ponzi scheme in the history of the Northwest United States.  Seeing the need for forensic accounting software, he co-founded Valid8, a forensic accounting software company. https://www.valid8financial.com/ In this episode, we discuss: How he uncovered the largest Ponzi scheme in the Northwest US.The need for forensic accounting software.Why Valid8 was created to investigators quickly follow the money.His...

Amanda "Jo" Erven is the President of Audit Consulting Education, LLC.  She is an author, trainer, and speaker on Internal Audit and Ethics.  She has a CPA and CIA license, and also a CFE credential.  Her latest book is "Becoming The Everyday Ethicist: Doing Things the Right Way the First Time", which is available on Amazon. www.auditconsultingeducation.com [email protected] In this episode, we discuss: How she transitioned from internal audit to ethics trainingUsing internal...

A recent federal budget created funding for 87,000 IRS employees over the next 10 years.  Unfortunately, there are news reports and in speeches by elected officials, that the IRS is hiring 87,000 armed agents.  This is far from the truth.   But there is some truth that IRS does have armed agents; the IRS has a Criminal Investigation Division of approximately 2,100 special agents who have arrest powers and carry weapons.  They are an elite unit of financial investigators that can travel the...

Don Fort was a former Chief of IRS-Criminal Investigation and is currently the Director of Investigations with the law firm Kostelanetz & Fink. https://kflaw.com/profile/don-fort/ In this episode, we discuss: His journey to becoming an IRS special agentThe theory to seize assets from Russian OligarchsThe importance of mentors in this careerHaving a positive attitude when you don’t get selected.  Support the show

Alton Sizemore has over 25 years of experience with the FBI as a special agent specializing in forensic accounting.  He is a CPA and CFE.  He also teaches courses for the Association of Certified Fraud Examiners.  At the FBI, he rose to the rank of Assistant Special Agent in Charge which he oversaw many areas of the FBI office in Birmingham, Alabama, before retiring to continue practicing as a forensic accountant. In this episode, we discuss: Why he joined the FBI as a special agent.Why...

The 2022 ACFE Global Fraud Conference was held in June of 2022 in Nashville, TN.  Your host, Robert Nordlander, attended the conference and gives a review of the conference, including the venue, speakers, and the event itself.  This was his first attendance of the conference so he did not know what to expect and overall gave it a thumbs up.  Although the sessions were good, most of value was not from the sessions itself but meeting fellow podcast guests and session speakers outside of the...

In this episode, your host, Robert Nordlander, discusses the difference between a civil tax audit and a criminal tax investigation.  The stakes are at the highest in a criminal tax investigation.  Therefore, not just any CPA or forensic accountant should be hired by a taxpayer or taxpayer's attorney.  Even if the expert is a former IRS employee doesn't make them the best choice. There is a huge difference between a civil audit and a criminal tax investigation, such as burden of proof,...

Natalie Lewis is a CPA, forensic accountant, and principal with the CPA firm Windham Brannon in Atlanta, GA.  She earned a CFF (Certified in Financial Forensics) which is an additional credential for CPAs. https://windhambrannon.com/our-team/natalie-lewis/ https://us.aicpa.org/membership/join/cff-exam.html In this episode, we discuss: The value of the CFF credential (Certified in Financial Forensics)How the CPA license and CFE credential differ in forensic accountingWhy asking questions is...

Mike Dunavant is the Chief Investigative Counsel for the Tennessee Comptroller of the Treasury.  He is a former state prosecutor and former US Attorney for the Western District of TN.  The Comptroller is known as the "Money Cop" to ensure that fraud, waste and abuse are investigated in the state and local government. https://comptroller.tn.gov/ In this episode, we discuss: The role of the TN Comptroller of the TreasuryThe authority it has to conduct financial investigationsThe ways it...

Sandy Boxerman is a founding member of the law firm Capes Sokol in St. Louis, Missouri.  He defends individuals and corporations in white collar investigations and prosecutions.  He also represents taxpayers in civil and criminal tax matters. https://www.capessokol.com/people/sanford-j-boxerman/ In this episode we discuss: The definition of cash skimmingHow cash skimmers are caughtHow the IRS finds and prosecutes a cash lifestyleHow a forensic examiner can market their services Support the...

Derek Benner is a former Executive Associate Director of Homeland Security Investigations (HSI) and currently Managing Director of Thomson Reuters Special Services. In this episode, we discuss: The value of learning from others as a supervisorHSI’s’ shift in enforcing human traffickingHow to distinguish yourself for a federal law enforcement jobHow data science is increasingly important in fraud investigationsHow Thomson Reuters Special Services is serving law enforcement Support the show...

Tom Golden retired as a partner from PricewaterhouseCoopers.  At the end of his forensic accounting career, he started writing financial fiction thrillers inspired by real events he experienced.  His first book "Sunday Night Fears" is about his first public company audit as a new auditor where he discovered a large financial fraud.  His second book "One Honest Soul" is about his travels to a foreign country uncovering public...

Dr. Rich Brody is an accounting professor and department chair at the University of New Mexico.  Almost 20 years ago, he started his forensic accounting career while as an academic.  With his CFE credentials, CPA license and PhD in Accounting, he shares his insight as an expert witness and published author in forensic accounting.   https://www.mgt.unm.edu/faculty/facultyDetails.asp?id=10050 Email: [email protected] In this episode, we discuss: How he got started in forensic accounting...

Rich Brody is a professor. Support the show (https://www.buymeacoffee.com/fraudfighter)

Nick Bunch is a former Assistant United States Attorney and currently a partner with the law firm Haynes and Boone in Dallas, Texas.  One of his prosecutions was on a $17 million embezzlement from Collin Street Bakery, a Texas company that is world famous for its fruitcake. https://www.haynesboone.com/people/bunch-nick In this episode, we discuss: The decisions a prosecutor must make in every investigation.Most common misconception of federal prosecutors.The $17 million embezzlement from the...