Tax Fraud Investigations and Prosecutions

3 units

This course will examine how criminal tax fraud cases are investigated and prosecuted. Topics covered include a general survey of the Title 26 and Title 18 criminal statutes related to tax fraud, how to deal with revenue and special agents during the audit or investigation, IRS procedures involving evidence gathering, IRS and Department of Justice review of tax fraud cases, grand jury procedures, methods of proof and trial procedures, sentencing guidelines, civil considerations involved in the criminal case, money laundering, currency violations, and handling of cases involving foreign bank accounts. [JD students interested in taking this course must receive special permission, and will receive a letter grade which will not calculate into their JD GPA.]