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LAW G503: Criminal Tax Litigation and Procedure (White Collar Crime)
Fall 2017 • Section 51

Course Description

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.


Schedule

Day/Time Location
T 7:30-9:20 PM Klein 6B

Course Details

Instructor
  • Floyd Miller
Credit Hours

2 Credits

Seats/Capacity

No Limit

Course Type
  • Exam
Course Modality

Classroom

Fulfills J.D. Requirement

None

Registration Info

Registration Notes

This is a Graduate Tax Program course. JD students must obtain permission to register from Assistant Dean Thompson or Professor Mandelbaum.

Pre-Requisites

You must have completed the following courses before enrolling in this course:

  • LAW 0600 (Taxation)

Book List/Materials