Course Details

Investigation, Prosecution and Defense of Tax Crimes

Understanding how tax crimes are investigated, prosecuted and defended is important both for those who are interested in a white collar criminal practice and for all tax lawyers. Federal prosecutors and defense attorneys should understand the unique techniques and legal issues that arise in tax cases, and tax practitioners must be able to read the warning signs that a civil tax matter has or may become criminal and respond in a way that contains that risk rather than exacerbating it. We will study: (1) the substantive elements of the federal tax crimes and their frequent companions, (2) how they are investigated, prosecuted, and defended, and (3) the ethical issues that arise in these matters. In addition to acquiring knowledge, students will hone their legal skills by preparing the types of documents that prosecutors and defense attorneys prepare in actual practice and participating in simulations of key events that happen in a criminal tax case. There will be no lectures. Class time will be devoted either to simulations or to discussion of assigned problems that are designed to help students understand how the concepts covered in the readings apply in practice. Students will be expected to keep up with the assigned readings and come to class prepared. The federal government does not criminally prosecute violations of technical tax rules, so no prior knowledge of tax law is required for this course. Basic knowledge of U.S. criminal law concepts and procedure will be helpful. Registration Requirements: Basic Federal Income Tax is a pre-requisite for JD candidates. The class is not a biddable class for JD and non-Tax LLM students. JD and non-Tax LLM students may only enroll in this class during the drop/add period with the permission of the instructor. Evaluation Methods: There will be no examination. There will be three take-home written assignments which students will have one week to complete and which will be worth 20 points each. There will be three in-class simulations which will require advance preparation and which will be worth 10 points each. The remaining 10 points will reflect a student's participation in the class discussions of assigned problems.

Catalog Number: TAXLAW 681
Additional Course Information: LLM tax course open to JD students,  Tax Program Course

Course History

Spring 2022
Title: Investigation, Prosecution and Defense of Tax Crimes
Faculty: Johnson Ware, Jenny L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 12