Criminal Tax

Knowledge of criminal tax is important both for those who are interested in a white collar criminal defense practice and for all tax lawyers. 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. Without an understanding of criminal tax rules and procedures, a tax practitioner is a danger to his or her clients and quite possibly to him or herself. This course will cover federal tax crimes and their frequent companions. We will study the substantive elements of the offenses and how they are investigated, prosecuted, and defended. Each class will center on discussion of assigned problems designed to help students understand how the concepts covered in the readings apply in practice. Registration Requirements: Basic Tax must be taken as a prerequisite or concurrently with this class. Not open to second year JD students who are not enrolled in the Joint Degree Program without the permission of the instructor. Basic Federal Income Tax is a pre-requisite for JD candidates. Evaluation Methods: There will be a final examination at the end of the course which will constitute the primary basis for each student's grade. The grade received on the examination may be adjusted up as much as two notches or down one notch to reflect the quality of the student's contributions in class. For example, a student who receives a B+ on the examination could receive a final grade as high as an A if the student's comments in class were exceptionally insightful and demonstrated diligent preparation, or as low as a B if the student was frequently absent or unprepared. Class Materials: The book for this class is Townsend, Campagna, Johnson & Schumacher, Tax Crimes (Lexis-Nexis 2008). The book is somewhat dated, so updates and supplemental materials will be made available to students electronically. ISBN-13: 978-1422417690

Catalog Number: TAXLAW 681

Course History

Fall 2013
Title: Criminal Tax
Faculty: Johnson, Jenny Louise (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 6