Criminal Enforcement in an Artificial Intelligence World – Proof Beyond a Reasonable Doubt
The IRS has transformed tax enforcement with sophisticated AI and machine learning capabilities. This panel explores how the IRS deploys AI-driven case selection and pattern recognition in civil and criminal tax enforcement, particularly targeting high-income taxpayers, complex partnerships, Employee Retention Credit claims, and tax return preparer investigations. Learn critical strategies for defending clients against AI-powered prosecutions, including evidentiary standards for AI-generated evidence and establishing proof beyond a reasonable doubt in computational enforcement cases.
