As prescribed by the forensic guidelines of the College of Tax Law Department of Forensic Analysis
Electronic classes begin February 2010
The College of Tax Law offers the one-year LL.M. Forensic Analysis* degree to IRS and law enroforcement agents and investigators, attorneys and non-attorneys, including banking and financial professionals and businesspersons. The emphasis of this program is on the analysis of tax fraud and evasion.
The LL.M. Forensic Analysis Program reviews from both a defense counsel's and prosecutor's perspective the criminal investigation and case processing procedures followed by the Internal Revenue Service and the Tax Division of the Justice Department, the agencies responsible for investigating and prosecuting tax offenses eminating from fraud via finanical reporting. Course study focuses on defense strategies considering case procedures and processing routines that may depart from the norm when a particular type of case, crime or taxpayer is being investigated or when exigent circumstances require prompt prosecutorial action (e.g., when there is an impending statute of limitations, flight, destruction of evidence, or concealment of property).
The one-year curriculum addresses the following topics:
Comprehensive Federal Taxation
Fraudulent Financial Reporting
Indirect Methods of Reconstructing Income
Employee Fraud: Misappropriation of Assets
Federal Tax Collections, Leins and Levies
Tax Fraud and Evasion I: Money Laundering, Asset Forefeiture and Sentencing
Tax Fraud and Evasion II: Offenses, Trials and Civil Penalties
Litigation of Fraudulent Tax Controversies: Making Your Case
Tuition: $15,000 USD for one year program
Payment plans are available. Individuals are admitted on a case-by-case basis. Licensed attorneys must submit a Certificate of Good Standing from their licensing state. For further information please write to michaelstuart@taxlawinstitute.com.
The College of Tax Law offers a six-month Certification in Forensic Analysis Program to IRS, DOJ, SEC, FDIC fraud investigators and their contractors. This program is also open to foreign financial officials and administrators and businesspersons from member nations who are U.S. tax treaty partners. The cost is $10,000 USD.
Courtesy of the Board of Overseers, The College of Tax Law, LL.M. Forensic Analysis Program, San Diego, California. All Rights Reserved.
The LL.M. Forensic Analysis Program reviews from both a defense counsel's and prosecutor's perspective the criminal investigation and case processing procedures followed by the Internal Revenue Service and the Tax Division of the Justice Department, the agencies responsible for investigating and prosecuting tax offenses eminating from fraud via finanical reporting. Course study focuses on defense strategies considering case procedures and processing routines that may depart from the norm when a particular type of case, crime or taxpayer is being investigated or when exigent circumstances require prompt prosecutorial action (e.g., when there is an impending statute of limitations, flight, destruction of evidence, or concealment of property). 
