Corey Smith

Lecturer

Senior Litigation Counsel, U.S. Department of Justice, Tax Division

BA with honors, The University of Chicago
JD cum laude, Suffolk University Law School
LLM in Taxation, Boston University School of Law

Areas of Interest
Tax Law
Biography

Corey Smith is senior litigation counsel in the Tax Division of the U.S. Department of Justice in Washington, DC.  At the Department of Justice, he has litigated over 100 complex white collar cases, and has successfully tried sixteen federal criminal cases. As Senior Litigation Counsel for the Tax Division, he handles national security and identity theft issues and reports to the Deputy Assistant Attorney General for Criminal Matters. Previously he was an Assistant Section Chief for the Southern Criminal Enforcement Section. In 2004, he tried the Anderson’s Ark and Associates case in Seattle which resulted in over 30 convictions and a $62.5 Million restitution order. More recently, he negotiated a $37 million settlement in an investigation involving an international investment company doing business in the United States which fraudulently expatriated millions of dollars in profits through a series of Caribbean shell corporations and misuse of the Portfolio Interest rule. Mr. Smith has also worked on a number of terrorism financing investigations involving the use of tax exempt charities as financing vehicles for international terrorist organizations.

Courses

2 credits

This Course will cover the legal, evidentiary, and procedural challenges presented in the prosecution of criminal tax cases. Class discussion will cover basic criminal tax violations found in United States Code Title 26 and a selection of federal crimes found in Title 18. The Course will also cover: IRS and Department of Justice, Tax Division practice and procedure; IRS audit, appeal and collection procedure and parallel civil and criminal tax procedures; the various methods of proof used by the IRS in investigating and prosecuting criminal tax fraud cases; federal grand jury practice; financial records search warrants; federal conspiracy and money laundering offenses; testimonial and document production immunity; foreign evidence processes, including select portions of the Title III of the USA PATRIOT ACT (also known as the International Money Laundering and Anti-Terrorist Financing Act of 2001; and application of criminal tax offenses to terrorism financing cases.

FALL 2016: LAW TX 981 OL , Sep 6th to Dec 8th 2016
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Corey Smith
FALL 2017: LAW TX 981 OL , Sep 4th to Dec 8th 2017
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 Smith
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