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Podcast: Boulware v. United States

4 Pages Posted: 27 Mar 2008 Last revised: 6 Feb 2017

Andy Grewal

University of Iowa - College of Law

Date Written: 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.

Suggested Citation

Grewal, Andy, Podcast: Boulware v. United States (March 30, 2008). Available at SSRN: or

Amandeep S. Grewal (Contact Author)

University of Iowa - College of Law ( email )

Melrose and Byington
Iowa City, IA 52242
United States

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