Scott A. Schumacher

University of Washington - School of Law

William H. Gates Hall

Box 353020

Seattle, WA 98105-3020

United States

https://www.law.washington.edu/directory/profile.aspx?ID=156

SCHOLARLY PAPERS

8

DOWNLOADS

978

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

Magnifying Deterrence by Prosecuting Professionals

89 Ind. L.J. ___ (2014) Forthcoming, University of Washington School of Law Research Paper No. 2013-17
Number of pages: 54 Posted: 02 Apr 2013 Last Revised: 14 May 2013
Scott A. Schumacher
University of Washington - School of Law
Downloads 377 (120,604)

Abstract:

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Tax havens, tax shelters, prosecuting professionals, tax crimes, criminal theory

2.

Section 6694 Preparer Penalties and Tax Advice: The Latest on the Constantly Moving Target

The Practical Tax Lawyer, Vol. 23, No. 19, 2009
Number of pages: 17 Posted: 11 Sep 2009
Scott A. Schumacher
University of Washington - School of Law
Downloads 269 (172,792)

Abstract:

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ethics, tax opionions, business planning, estate planning

3.

Sentencing in Tax Cases after Booker: Striking the Right Balance between Uniformity and Discretion

Villanova Law Review, Forthcoming, University of Washington School of Law Research Paper No. 2014-04
Number of pages: 38 Posted: 16 Mar 2014
Scott A. Schumacher
University of Washington - School of Law
Downloads 146 (300,430)

Abstract:

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United States v. Booker, sentencing, federal sentencing guidelines, theories of punishment, tax crimes

4.

MacNiven v. Westmoreland and Tax Advice Using 'Purposive Textualism' to Deal with Tax Shelters and Promote Legitimate Tax Advice

Marquette Law Review, Vol. 92, No. 33, 2008
Number of pages: 64 Posted: 05 Sep 2009
Scott A. Schumacher
University of Washington - School of Law
Downloads 119 (350,878)
Citation 1

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tax shelters, ethics, textualism

5.

The Ninth Circuit Says Aloha to Boulware - Again

Tax Notes, Vol. 122, No. 1631, 2009
Number of pages: 9 Posted: 28 Sep 2009
Scott A. Schumacher
University of Washington - School of Law
Downloads 54 (556,774)

Abstract:

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tax evasion, return of capital defense, burden of proof

6.

Taxes, Administrative Law, and Agency Expertise: Questioning the Orthodoxy

The Tax Lawyer (forthcoming Winter 2023)
Number of pages: 48
Scott A. Schumacher
University of Washington - School of Law
Downloads 13

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Internal Revenue Service, IRS, innocent spouse, I.R.C. section 6015, Cincinnati Centralized Innocent Spouse Operation, tax court

7.

Tomko and Sentencing Guidelines in Tax Cases after Booker

Tax Notes, Vol. 125, No. 149, 2009
Posted: 06 Oct 2009
Scott A. Schumacher
University of Washington - School of Law

Abstract:

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Sentencing Guidelines, tax crimes, Booker

8.

Learning to Write in Code: The Value of Using Legal Writing Exercises to Teach Tax Law

Pittsburgh Tax Review, Vol. 4, No. 2, 2007
Posted: 25 Jun 2007
Scott A. Schumacher
University of Washington - School of Law

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