Students get taste of the IRS

Mock fraud investigation teaches techniques of an agent

Ashleigh Sanchez

Issue date: 11/5/07 Section: News
by Ashleigh Sanchez

Daily Lobo



Not everyone at the IRS has a desk job.

Some agents spend their days digging through trash and installing wiretaps, IRS special agent Jerry Gomez said.

The agents, known as certified forensic examiners, investigate tax fraud and enforce tax laws, Gomez said.

"This is an interactive presentation that shows the main duties of IRS special agents," he said. "There is a lot more to accounting than sitting at a desk."

The IRS hosted a mock fraud investigation for students Saturday.

The program, known as the Adrian Project, teaches accounting students the investigative techniques of an agent, Gomez said. The project also helps recruitment, he said.

Richard Brody, an accounting professor, said eight students from two of his courses participated in the mock audit.

This is the first time the department has hosted the event, and the objective was to keep the student group small, he said.

"This was a chance for them to take control of a real-life situation," Brody said.

As part of the presentation, four IRS agents played roles in the mock investigation.

In the scenario, an ex-employee of an ice cream shop reported her boss for under-reporting his income and pocketing the extra money.

Students sorted through evidence, which included digging through a pile of trash for bank statements or anything relevant to the investigation.

"I call it dumpster diving," Brody said. "And it was real trash. The students had gloves on and had to dig through it to find the evidence."

Students also used covert surveillance, Brody said.

They wired two students who interviewed the owner, while the rest of the students watched from another room.

The students used techniques they learned in class to draw conclusions based on the informant's information, Brody said,

"It was really great, very realistic," he said. "It's great to see students apply things they learn in class. The agents seemed impressed because the students were knowledgeable."
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