Tax Fraud


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Tax Fraud and Evasion​​​​​​​
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The Al Capone Prosecution

Pictured above is Alphonse Gabriel Capone

Occasionally, we like to remind taxpayers' that it was the U.S. Treasury Department Internal Revenue Service that finally prosecuted and imprisoned noted Chicago gangster-kingpin, Alphonse Gabriel Capone - for tax evasion, no doubt. Without embellishment, it was the greatest single act of law enforcement since the creation of the income tax. Since the beginning of the new millennium, government prosecutions of those who commit tax fraud have been overwhelmingly successful. But as we all know today's IRS just doesn't have the manpower or budgetary resources to go after everyone who cheats - at least, not for now.

Photos of Al Capone Courtesy of

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 Visiting Professor Eugene Smith CPA  Ph.D.  M.Sc. Taxation  scholar in money laundering and bank secrecy provisions, and who previously served the U.S. Treasury Department as Special Agent and IRS Revenue Agent. He will be assisted by Judge John F. Dean, former Special Trial Judge of the U.S. Tax Court. Judge Dean sat on the bench in U.S. Tax Court for 20 years. Previously, he served in both the domestic and international sections of the IRS Office of Chief Counsel. Professor Joni Larson J.D. LL.M., former IRS tax litigator will participate along with Michael Stuart J.D.  M.P.A., a Harvard-trained specialist in international relations and former law professor and U.S. Justice Department LEEP Scholar. Also assisting is L.B. Carpenter CPA USTP CFP and member of the U.S. Tax Court Bar and IRS Code Section 482 specialist.

$3995 includes Treatise
3 Weekend Sessions

Awards 10 CPE/CE Credits 
Offered remotely

Register +1.202.800.9230

Courtesy of Cornell Law School Legal Information Institute

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