Podcast: Boulware v. United States
University of Iowa - College of Law
March 30, 2008
Can you go to jail for tax evasion even when you don't owe the government anything in taxes? Is it a crime to avoid a tax liability that doesn't even exist?
In Boulware v. United States, the Ninth Circuit said yes, it is. But Boulware petitioned the Supreme Court for cert, and the high court agreed to hear his case.
This document is a transcript of remarks that I made while recording a podcast on the Supreme Court's ultimate decision in Boulware v. United States. These remarks should be useful to anyone looking for a nontechnical, easily accessible (but nonetheless informative) summary of the issues involved in Boulware.
Number of Pages in PDF File: 4working papers series
Date posted: March 27, 2008 ; Last revised: February 20, 2010
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