The Coronavirus Aid, Relief and Economic Security (“CARES”) Act provided hundreds of billions of dollars to support businesses and stimulate the economy. Recognizing that such huge amounts of money will attract some fraudulent behavior, Congress has earmarked significant funding for monitoring compliance and enforcement. The IRS has a significant role in disseminating CARES Act relief and will be tasked with a large part of ensuring compliance and enforcement activities. Indeed, several criminal fraud cases already have been filed and more are sure to follow. This panel will explain how the IRS will be monitoring the provision of the CARES Act such as tax refunds and credits, the Payroll Protection Program, and Net Operating Losses.
Mike Batdorf serves as the Executive Director, Refund and Cyber Crimes (RCC) for IRS Criminal Investigation (IRS-CI) headquartered in Washington, DC. In concert with the Chief, Criminal Investigation Executive Director Batdorf directs, plans, and implements CI's law enforcement priorities which are designed to promote tax compliance, address emerging areas of fraud, and further CI’s mission to serve the American Taxpayer by working alongside federal and state law enforcement partners to advance multi-agency federal initiatives.
Since joining Kostelanetz & Fink, LLP in 2003, Christopher M. Ferguson has concentrated his practice in the areas of complex commercial litigation, civil and criminal tax litigation, and other white-collar criminal and regulatory enforcement matters. He represents clients in both federal and state courts, as well as before governmental agencies and other regulatory bodies, including the Department of Justice, the Internal Revenue Service, the Securities and Exchange Commission, and the New York Stock Exchange.
John Hinding is the Director, Cross Border Activities in the Large Business & International Division at the IRS. Previously, John served as the Deputy Associate Chief Counsel (Strategic International Projects); the Director of the IRS Advance Pricing Agreement Program and Deputy Director of the Advance Pricing and Mutual Agreement Program.
John also worked in Branch 6 of the IRS Office of Associate Chief Counsel International and two law firms in Washington D.C. John has his B.A. cum laude from the University of Notre Dame, his J.D. from the Duke University School of Law, and his LL.M. in Taxation from Georgetown University Law Center.
Nikki Johnson serves as the Director of Collection Policy, in Headquarters Collection in the Small Business/Self Employed (SB/SE) Division and oversees policy and provides guidance for the national Collection organization. Nikki leads eight program areas that services the field, campus and specialty collection programs including enforcement, employment tax, installment agreements, campus support/operations, offers in compromise, insolvency, abusive tax avoidance transactions and international collection.
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