Wednesday, May 27, 2009
Scoping the Conspiracy -- Upton Redux
I have previously written here about the First Circuit's decision in Upton. I subsequently refined those comments and publised them in a Tax Notes article, John A. Townsend, Scoping the Conspiracy, 123 Tax Notes 1047 (May 25, 2009), which may be viewed or downloaded here. This publication in Tax Notes, as well as the companion web publication Tax Notes Today, is part of a series that I and the other authors of Tax Crimes (LEXIS-NEXIS 2008) (see here) are publishing in Tax Notes. The other authors are Larry Campagna, Steve Johnson and Scott Schumacher. Articles in this series will come out about once a month and will be posted here as well as being available through Tax Notes or Tax Notes Today.