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. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.

Note that this information may change at any time. Please visit the MyBU Student Portal for the most up-to-date course information.