LLM - 341E Criminal Tax Investigation & Prosecution

1 unit(s)
Students will gain insight into how federal criminal tax cases are investigated, prosecuted, and defended. The seminar course overviews a criminal fraud case from lead source through sentencing, and provides an introduction to tax crimes including evasion, conspiracy, and filing false returns. We begin with a criminal referral and follow the case through prosecution, outlining the initial investigation and pinpointing potential issues and pitfalls. Get a first-hand look at fraud case development including, sufficiency of proof, methods of proof, potential defenses, and ethical issues. Learn to examine the strength of your evidence, understand the equities for-and-against prosecution, and learn to develop an effective trial strategy.

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