IRS Special Agent study plan

Map the individual income tax formula end to end, then compute taxable income and tax liability for three fact patterns without notes

Distinguish gross income inclusions from exclusions by writing a two-column sort of at least 20 item types

Reconstruct the rules for filing status, dependents, and standard versus itemized deductions and apply them to two scenarios

Build a one-page formula sheet from memory, then correct it against source material and log every miss

Trace basis and gain/loss recognition through sale, exchange, and involuntary conversion examples

Differentiate capital versus ordinary treatment and classify ten transactions by holding period and character

Explain the mechanics of at least four business deductions and four credits with a worked example of each

Summarize the civil penalty and accuracy-related penalty framework and identify which facts trigger each

Sequence the stages of a criminal tax investigation from referral through prosecution and label the decision point at each stage

State the elements the government must prove for the core tax crimes and match each element to the type of evidence that proves it

Draft an elements chart for at least four offenses with a proof source listed for every element

Explain how constitutional protections apply during interviews, searches, and document requests, and give a concrete example of each

Outline the grand jury process and identify what an agent may and may not disclose about grand jury material

Describe the rules governing summonses, subpoenas, and third-party recordkeeper notices and apply them to two hypotheticals

Analyze entrapment, immunity, and privilege issues in three short fact patterns and justify each conclusion

Draft a timeline of an investigation showing where each legal authority is invoked

Construct a full financial statement from a source document set and reconcile it to reported income

Apply the expenditures, bank deposits, and net worth methods to the same fact pattern and compare the resulting income figures

Identify indicators of unreported income and unexplained wealth and rank them by evidentiary weight

Trace funds through at least three accounts and document each transfer with a source reference

Analyze a balance sheet and income statement for anomalies and write a findings memo on the top three

Compute and interpret at least six ratios and explain what each reveals about income concealment

Evaluate internal control weaknesses and describe how each could enable fraud

Document an evidence chain for financial records that would withstand challenge at trial

Write an investigative report section that states findings, evidence, and conclusions in plain language without jargon

Practice two interview scenarios and produce a written question plan that moves from background to confrontation

Rank response options in four situational judgment scenarios and justify each ranking against agency standards and ethics rules

Identify conflicts between investigative urgency and procedural requirements in three scenarios and resolve each in writing

Complete a timed 100-question mixed practice set and record accuracy by domain

Re-teach the two weakest subtopics from memory and verify against source material

Recompute two indirect-method problems and one tax liability problem under time pressure

Consolidate error logs into a final one-page review sheet covering only the highest-frequency misses