Prosecution and Defense of a Klein Conspiracy

    Prosecution and Defense of a Klein Conspiracy
    CLE 90 min

    Prosecution and Defense of a Klein Conspiracy

    • The download and on-demand online course for this title will be available for ABA Value Pass subscribers.
    • CD-ROM available to order 3 weeks before the program. Online courses and downloads will be available about a week after the program.
    • Recording date: July 24, 2014
    • Product Code: CET14PDKUMB
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    Representing a tax practitioner in a criminal tax proceeding may involve allegations that the practitioner knowingly participated in acts of concealment and misrepresentation in the structuring, promotion or the subsequent audit of an aggressive tax position. In some cases, the government does not actually challenge the underlying tax position, but instead charges that the tax practitioner and others intended to unlawfully “make it difficult” for the IRS to audit the transaction.

    In this program, you will learn the difference between lawful, zealous advocacy of your tax practitioner client and criminal acts that unlawfully impede the functions of the Internal Revenue Service.

    Our expert panel will:

    • Review indictments that charge tax practitioners with felony violations of the "defraud" clause of the Federal conspiracy statute, referred to as the Klein conspiracy, 18 U.S.C., section 371

    • Compare the differing perspectives of the government and defense attorneys

    • Discuss defense strategies in high profile cases that resulted in acquittal and reversals

    Product Details


    Charles M Meadows Jr, Justin A Thornton, Lawrence S Horn, Stanley J Okula


    ABACLE, Criminal Justice Section, Section of Taxation

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    Publication Date

    7/24/2014 12:00:00 AM

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