IRS Citizen Academy Simulates Investigation, Arrest

As part of an in-class simulation, your professor is being deflective about her associations with a probable drug dealer. Your advisor is being grilled by your classmates. And your dean’s fingers are covered in white dust. What do you do?

For the students participating in the IRS Criminal Investigation Citizen Academy held in Lillis on February 23, it was all part of a simulation exercise that saw the cuffs come out.

The event, organized by University of Oregon Beta Alpha Psi (BAP) and the Internal Revenue Service and sponsored by Jones & Roth CPAs and Business Advisors, uses role-playing to show accounting students how their interest in problem-solving could translate into an exciting career as an IRS special agent.

During the exercise, each student group is assigned a potential fraud to investigate as part of a mock case—with actual IRS Criminal Investigation agents guiding them. Faculty play the parts of the criminal and the criminal’s associates. After hearing from agents and experts including Assistant US Attorney Gavin Bruce from the Eugene office, students gear up—literally—for an ambush arrest.

“This is an amazing resource,” said student participant and BAP Vice President of Communication Andrew Switzer. “In the case I was in, there were three cases going simultaneously, and we developed and built up evidence—everything we needed to get a warrant for our respective cases. Then, we put all the documents together and made a combined effort to relate the cases to one another. The agents really let us know what they do in their day-to-day lives. This was a great simulation.”

While a career with a big-four accounting firm is the right route for many accountants, participants in the event got a glimpse of a different path where they could apply their accounting skills and interests in ways they may not have considered.

“I really appreciated this experience,” said student Casey Tevlin. “Coming into the Master of Accounting program, I knew I wanted to do either forensic accounting or tax, and this was kind of the perfect combination. It was also really reassuring that this is actually a possible career for me in the future. I’m graduating in a few months, so the future is right around the corner. This was a really big day for me. It filled me with excitement. I got to connect with people in the area, which is big because I’m from out of state. It’s a nice way to get my foot in the door.”

UO Beta Alpha Psi President Sarah Luginbill worked with BAP officers to coordinate the event with the IRS.

She said she was pleased with the room-filling turnout and the thoughtful approach both the students and IRS agents took toward the exercise. Watching the students react in real time, with the IRS experts providing on-the-spot support and insight, illustrated the value of the partnership and made all the planning worth it.

“The students were fantastic; they were engaged, worked hard all day, and had fun! We couldn't ask for a better group,” said Special Agent Jon Gee, IRS Criminal Investigation. “Hopefully we will see some of them join our agency as special agents in the near future. Wherever their professional careers lead them, it is very apparent that the staff and faculty at Lundquist College of Business have set these students up for great success. A special thank you to Beta Alpha Psi and their officers for coordinating so much of today's program behind the scenes!”

— AnneMarie K-S ’05, Lundquist College Communications