An in-depth review of the criminal aspects of the federal tax laws from 1920 to the present including The Bank Secrecy Act of 1986, Title III of the USA PATRIOT ACT (also known as the International Money Laundering and Anti-Terrorist Financing Act of 2001 and selected provisions of the Sarbanes- Oxley Corporate Fraud and Accountability Act of 2002). The course will also explore an analyze: the various methods of proof used by the IRS in investigating and prosecuting criminal tax fraud cases; investigative techniques; the right to cooperate in the investigation or to refuse to do so; the protections of the Fourth and Fifth Amendments; grand jury investigations; the right to a conference; motions before indictment; preparation for trial from prosecutorial and defense perspective; the trial; parallel proceedings; and the Federal Sentencing Guidelines.
|T 7:30-9:20 PM||Klein 6B|
This is a Graduate Tax Program course. JD students must obtain permission to register from Assistant Dean Thompson or Professor Mandelbaum.
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)