The course examines the criminal sanctions that are employed to enforce the tax system. The course also explores criminal tax investigations, case processing, and the use of the federal grand jury to investigate alleged criminal tax violations. The seminar enhances student understanding of the application of principles of tax law, criminal law, criminal procedure, constitutional law, and the law of evidence to these subjects. The course is beneficial to attorneys primarily engaged in tax planning and attorneys whose practice is concentrated in tax controversy matters.

Recommended for the Following Professional Pathways: Government/Public Sector; Tax; Trusts and Estates; General Practice – Litigation/Dispute Resolution; General Practice – Transactional

2 Credits