According to CoinDesk, a demonstration of the IRS online training course recently showed that the course gave criminal investigators of the agency a detailed description of several ways to discover potential encryption fraud. James Daniels, project manager for cybercrime at the IRS Criminal Investigation Department, said in the demo: "The function of each application should be studied to determine if the application can transmit or otherwise allow Bitcoin transactions. If so, it should Check if the app only allows peer-to-peer transactions, or also allows transactions related to encryption-related services." This week, a CPA named Laura Walter leaked the demo on Twitter. The IRS has now confirmed to CoinDesk that this document is true.