The primary text for this course is: Tax Fraud and Evasion - Volume 1 (Comisky, Feld and Harris) ISBN 978-0-7913-8695-8
Volume 2 of this publication is optional reading and is not required to complete the Lesson
Also required in this and other courses is:
Legal Research, Writing & Analysis (11th Edition) by Peter Jan Honigsberg.
Students must also have access to the Internal Revenue Code and related Regulations.
(The complete Code and Regulations are available through Lexis. For students preferring a
printed copy, Warren, Gorham & Lamont offers a paperback version.)
Lesson Assignment # ***** History, Offenses Under the Internal Revenue Code
Text: Study Chapters 1 and 2 of the text.
Statutes: Read the following code sections: Internal Revenue Code § 6051, §6065, §6663,
§7201, §7202, §7203, §7204, §7206, §7207, §7212, §7215 and §7343. United States Code 18
USC §§ 1503 and 1505.
Cases: Skim the following cases (“Skim” in this context means reading the Lexis® Case
Summary and Headnotes):
Helvering v. Mitchell, 303 US 391 (1948)
US v. Dyer, 922 F.2d 105 (2nd Cir. 1990)
US v. Meek, 998 F.2d 776 (10th Cir. 1993)
US v. Pomponio, 429 US 10 (1976)
US v. Mapelli, 971 F.2d 284 (9th Cir. 1992)
US v. Harris, 942 F.2d 1125 (7th Cir. 1991)
US v. Dahlstrom, 713 F.2d 1423 (9th Cir. 1985)
US v. Jewell, 532 F.2d 697 (9th Cir. 1976)
US v. Schulman, 817 F.2d 1355 (9th Cir. 1987)
US v. D’Agostino, 145 F.3d 69 (2nd Cir. 1998)
Following a style similar to the technique set forth in Legal Research, Writing & Analysis, prepare a brief of the following cases:
Spies v. US, 317 US 492 (1943)
Cheek v. US, 498 US 192 (1991)
US v. Helmsley, 941 F.2d 71 (2nd Cir. 1991)
(Note that all cases cited in the Program can be found in printed form in law and accounting
libraries as well as electronically on Lexis®.)
Please expand your thoughts with lesson answers and use additional academic quality outside resources in addition to the assigned textbook and cite directly where the information comes from. That applies to each response for each question.
Please specify the writing requirements as the sample written assignment which I believe to
1) "go beyond the call of the question" and 2) use a wide variety of academic quality sources to support the answers given.
Please attempt to use more academic journals in your reference citations. Websites are great for additional information, but graduate level studies call for graduate level sources...such as peer reviewed journals.
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