5293 Tax Fraud & Money Laundering - TOWNSEND/CAMPAGNA- 38587
Larry Campagna (ADJUNCT)
John "Jack" Townsend (ADJUNCT)
Course Areas: Taxation
Time: 5:30p-7:30p M Location: 215 TU2
Course Outline: This course introduces the student to both the substance and procedure of criminal investigations and prosecutions of federal tax crimes. The most commonly charged federal tax crimes such as tax evasion, tax perjury, aiding and assisting, etc., are covered, together with an introduction to the other crimes that often accompany tax crimes, such as Title 18 crimes for aiding and abetting, conspiracy, wire and mail fraud, and false statements. Finally, the course introduces crimes related to currency reporting and money laundering which often have tax components and in which the IRS plays a significant enforcement role. In the latter regard, the course will cover recent initiatives by the IRS to refocus its criminal investigations toward more on traditional tax crimes. In addition to introducing the student to these various crimes, the course covers related matters, including significantly the United States Sentencing Guidelines, forfeiture, statutes of limitations, civil tax considerations, investigation techniques and procedures (including the roles of the IRS's Criminal Investigation Division, the Department of Justice Tax Division and the grand jury), international evidence gathering techniques (such as treaties and letters rogatory), privileges (including the Fifth Amendment privilege and the attorney-client privilege), and methods of proof in tax investigations (direct methods and indirect methods, such as net worth).
Class Web Site:
Course Notes: This is an LL.M class, and JD students may register, if space is available.
Prerequisites: Yes Federal Income Tax
First Day Assignments:
Final Exam Schedule: 05/06 6-8pm 211 TU2
This course will have:
Satisfies Skills Course Requirement: No
Satisfies Senior Upper Level Writing Requirement: No