Tuesday, October 19, 2010

New Faculty Publication: Scott Schumacher on Criminal Tax & Immigration

Scott A. Schumacher, Criminal Tax and Immigration: A Search for Clarity, 129 TAX NOTES 234-39 (2010).

The Oct. 11, 2010 issue of Tax Notes contains Scott's article.

This article discusses the recent case law developments concerning the impact of a criminal conviction on immigration status, focusing on the circuit split regarding whether a conviction for filing a false tax return is an aggravated felony under the immigration laws.

Prof. Schumacher has published several articles in Tax Notes, including:
  • Tomko and Sentencing Guidelines in Tax Cases after Booker, 125 Tax Notes 149-53 (2009), available at http://ssrn.com/abstract=1483338.

  • The Ninth Circuit Says Aloha to Boulware -- Again, 122 Tax Notes 1631-34 (2009), available at http://ssrn.com/abstract=1479741.

  • Unnecessary Harm: IRS Levies on Social Security Benefits, 113 Tax Notes 265-67 (2006).

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