Tax Fraud/Evasion





Prepared by the United States Tax Court
Admissions & Trial Practice Programs
for Non-attorney & Attorney Federally
Authorized Tax Practitioners at the
Tax Law Institute

Whether you are defending a client on tax fraud charges or advising a client on exposure to tax fraud, this treatise along with the Tax Law Institute's companion, electronic course, has the answers and advice you will need. Tax Fraud & Evasion: Offenses, Trials, Civil Penalties [Vol. 1] discloses what factors the government will consider; the procedures and polices the government adopts to investigate and prosecute; and when the IRS will impose the civil fraud penalty.

This indispensable treatise and together with the Tax Law Institute electronic course shows you:

  • What IRS special agents do
  • What investigative techniques the IRS Criminal Investigation Division uses
  • How the IRS uses the Federal Grand Jury to investigate cases
  • What basic defense strategies and techniques to consider during an IRS criminal investigation
  • How you should try your client's civil fraud case in the U.S. Tax Court
  • How the civil fraud penalty is applied in situations involving corporations and other entities

Teaching Faculty

This course is led by former U.S. Tax Court Special Trial Judge John F. Dean and Counsel L.B. Carpenter, CPA and Member of the Bar U.S. Tax Court, Certified U.S. Tax Court Litigator, and IRS Code Section 482 specialist.

Professor Joni Larson, Federal tax evidence scholar and former judicial Clerk of the U.S. Tax Court, will participate, along with Professor Eugene Smith, CPA and Ph.D scholar in money laundering and bank secrecy provisions, and who previously served the U.S. Treasury Department as Special Agent and IRS Revenue Agent.

The discussions will be moderated by IRS Provider, Professor Emeritus Michael Stuart, Harvard-trained international relations specialist and former U.S. Justice Department LEEP Scholar, with specializations in international financial management and accounting.

$2,195 + Cost of Treatise
5 weekly sessions that award 20 CE credits

Offered electronically Spring 2020

Register 1.800.513.1598


Courtesy of Cornell Law School Legal Information Institute

Extended Office Hours
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