This past Tuesday, I was a guest lecturer at Jim Malone’s UVA Law Class on Tax Procedure. My subject was tax crimes. I circulated in advance a pdf summary of the topic here (which I have changed slightly as indicated in red). The summary is taken from the corresponding section of my Federal Tax Procedure Book Practitioner Edition but stripping out the footnotes and modifying the text as I thought appropriate). Readers of this blog can download the summary here. SSRN links to download either the Student or Practitioner Editions of the book are here.
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