DOJ December 2023 Publication on Tax Enforcement (12/13/24)

This blog entry will alert readers of the following publication: Misc. Authors, Tax Enforcement, 71 DOJ J. Fed. Law & Prac., No. 4 (December 2023), here.

The following is a copy and paste of the Table of Contents (presented in table format). 

Tax Enforcement

Introduction	David A. Hubbert	1
Restitution in Criminal Tax Cases: Common Pitfalls and Practical Strategies	Elissa Hart-Mahan & Hannah Cook	5
Investigating Legal Source Income Tax Cases	Todd Ellinwood & Caryn Finley	23
Follow That Lead! Obtaining and Using Tax Information in a Non-Tax Case	Andrew H. Kahl	47
Tax Fraud Involving COVID-Relief Provisions	David Zisserson	63
Attorney–Client Privilege in the Context of Tax Preparation and Tax Planning	Larry Wszalek & Stuart Wexler	79
Prosecuting Tax Obstruction Under 26 U.S.C. § 7212(a)	Gregory S. Knapp & Joseph B. Syverson	97
Sentencing Advocacy in Criminal Tax Cases—Making the Government’s Case for the Appropriate Sentence	Stanley J. Okula, Jr. & Matthew Hicks	109
A Fool for a Client: Legal and Practical Considerations When Facing Pro Se Defendants	Katie Bagley & Melissa Siskind	129
A Taxing Dilemma: Navigating the Crime–Fraud Exception in  Criminal Tax Cases	Sean Beaty & Wilson Stamm	155
Prosecuting Fraudulent Tax Return Preparers	Sarah Kiewlicz & Thomas F. Koelbl	175
Gathering and Using Foreign Evidence in Tax Cases	Kimberle E. Dodd & Nanette L. Davis	199
Monetary Claims Against the Government: When Are They Tax Refund Cases	Jason Bergmann & Richard J. Markel	223
They Don’t Make ‘Em Like They Used To: Statutory Jurisdictional Requirements in the Age of the Clear-Statement Rule	Marie E. Wicks & Michael W. May	241
Note from the Editor-in-Chief	Christian A. Fisanick	265

Although, as of today, the presentations are about a year old and there have been developments in many of the areas, still there are some real gems in the various discussions. Highly recommended for students and practitioners. As I go through the various presentations, I may post subsequent blog entries on some of the items that I think might be particularly useful for readers of this blog.