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Spring 2023

5293 Tax Fraud & Money Laundering - CAMPAGNA- 23960

Professor(s): Larry Campagna (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 5:30p-7:30p  T  Location: 100 

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).

Course Syllabus: Syllabus

Course Notes: (Face-to-Face)   The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid-term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.

This is an LL.M class, and JD students may register, if space is available.

Prerequisites: Yes  Federal Income Tax

First Day Assignments: Tax Crimes casebook, Ch. 1 Overview of the Criminal Tax System

Final Exam Schedule: 05/09 6-8pm  100    

This course will have:
Exam: Yes
Paper: None

Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type: No

Bar Course: No

DistanceEd ABA: No

Pass-Fail Student Election: Unavailable (Instructor Preference)

Course Materials

Book(s) Required

The book for this class is Townsend, Campagna, Johnson & Schumacher, Tax Crimes (Lexis-Nexis 2015). The assigned book is the second edition, published in 2015, and now published by Carolina Press. ISBN: 978-1630430757
Students should not acquire the 2008 edition.
Students will also need access to the Internal Revenue Code.

University of Houston Law Center

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