Scott Schumacher

  • Associate Dean for Academic Administration
  • Co-Director, Global Business Law Institute
  • Director, Graduate Program in Taxation
  • Faculty Director, Federal Tax Clinic
  • Professor of Law

Contact

Phone: (206) 543-5351
Email: sschum@uw.edu

Education

B.A. 1986, Loyola Marymount University J.D. 1990, Seattle University LL.M. 1991, New York University

Curriculum Vitae

Areas of Expertise

Criminal Law and Procedure — Prosecution and Prosecutorial Ethics — Taxation — White Collar Crime

Recent Courses

LAW E 502 White Collar Crime
LAW T 526 Federal Tax Clinic
LAW T 550 Global Perspectives on International Taxation

Selected Papers

  • Mark E. Matthews & Scott A. Schumacher, Handling a Case with Potential Criminal Problems, in Effectively Representing Your Client Before the IRS 13-1 to -78 (7th ed. 2018 Am. B. Assn.).

  • John A. Townsend, Larry A. Campagna, Steve Johnson & Scott Schumacher, Tax Crimes (2d ed. LexisNexis 2015). 678 pages & apps.

  • Scott A. Schumacher, Magnifying Deterrence by Prosecuting Professionals, 89 Ind. L.J. 511-58 (2014).

— See the expanded list below or visit this faculty member's SSRN Author Page for more publications.


Professor Schumacher is the Director of the Graduate Program in Taxation. He is also the Director of the Law School's Federal Tax Clinic. He teaches courses in taxation and White Collar Crime. Prior to joining the UW law school faculty full-time 2001, he was an attorney with Chicoine & Hallett, P.S., in Seattle, where his practice focused on civil and criminal tax controversy and litigation. He also served as a trial attorney with the U.S. Department of Justice Tax Division and an attorney-advisor to the Hon. Arthur L. Nims, III, Chief Judge of the U.S. Tax Court. He is admitted to the bars in Washington state, the U.S. Supreme Court, and numerous federal courts.

Peer Reviewed Journals & Law Reviews

  • Scott A. Schumacher, Sentencing in Tax Cases after Booker: Striking the Right Balance Between Uniformity and Discretion, 59 Vill. L. Rev. 563-98 (2014).

  • Scott A. Schumacher, Magnifying Deterrence by Prosecuting Professionals, 89 Ind. L.J. 511-58 (2014).

  • Scott Schumacher, Stevens: Is Zealous Advocacy Obstruction of Justice?, 132 Tax Notes 1169-76 (2011).

  • Scott Schumacher, Innocent Spouse, Administrative Process: Time for Reform, 130 Tax Notes 113-17 (2011).

  • Scott A. Schumacher, Criminal Tax and Immigration: A Search for Clarity, 129 Tax Notes 235-39 (2010).

  • Scott A. Schumacher, Tomko and Sentencing Guidelines in Tax Cases after Booker, 125 Tax Notes 149-53 (2009).

  • Scott A. Schumacher, The Ninth Circuit Says Aloha to Boulware -- Again, 122 Tax Notes 1631-34 (2009).

  • Scott A. Schumacher, Section 6694 Preparer Penalties and Tax Advice: The Latest on the Constantly Moving Target, Prac. Tax Law., Winter 2009, at 19-32.

  • Scott A. Schumacher, MacNiven v. Westmoreland and Tax Advice: Using "Purposive Textualism" to Deal with Tax Shelters and Promote Legitimate Tax Advice, 92 Marq. L. Rev. 33-102 (2008).

  • Scott A. Schumacher, Learning to Write in Code: The Value of Using Legal Writing Exercises to Teach Tax Law, 4 Pitt. Tax Rev. 103-35 (2007).

  • Scott A. Schumacher, Unnecessary Harm: IRS Levies on Social Security Benefits, 113 Tax Notes 265-67 (2006).

Books or Treatises

  • John A. Townsend, Larry A. Campagna, Steve Johnson & Scott Schumacher, Tax Crimes (2d ed. LexisNexis 2015). 678 pages & apps.

  • Ethical Duties to the Tax System: A Handbook (Scott A. Schumacher & Michael Hatfield eds., University of Washington Gallagher Law Library, 2015). 556 pages.

  • John A. Townsend, Larry A. Campagna, Steve Johnson & Scott Schumacher, Tax Crimes (LexisNexis 2008). 1 vol.

Book Chapters

  • Mark E. Matthews & Scott A. Schumacher, Handling a Case with Potential Criminal Problems, in Effectively Representing Your Client Before the IRS 13-1 to -78 (7th ed. 2018 Am. B. Assn.).

  • Scott A. Schumacher, Handling a Case with Potential Criminal Problems, in 2 Effectively Representing Your Client Before the IRS 13-1 (Keith Fogg ed., 6th ed. American Bar Association 2015).

  • Scott A. Schumacher, Handling a Case with Potential Criminal Problems, in 2 Effectively Representing Your Client Before the IRS 13-1 to -82 (Keith Fogg ed., 5th ed. American Bar Association 2011).

  • Scott A. Schumacher, Ethical Issues in Advising Closely Held Businesses, in Dwight Drake, Business Planning: Closely Held Enterprises 656-77 (West 2006).

Professional Publications

  • Scott Schumacher & Darrell D. Hallett, Sentencing Guidelines in Tax Cases, American Bar Association, Criminal Tax Fraud in the 90's.

  • Scott Schumacher & Darrell D. Hallett, Before the Special Agents Arrive: Handling the "Eggshell Audit," American Bar Association, Criminal Tax Fraud 1998.

  • Scott Schumacher, Analysis of the Taxpayer Bill of Rights Section of the Internal Revenue Service Restructuring and Reform Act of 1998, Washington State Bar Association Tax Section Newsletter.

  • Speaker, "Spotting Potential Criminal Tax Issues", IRS Annual LITC Grantee Conference, (December 7, 2017)

  • Panelist, "The Structure of Deals", The Art and Science of the IP Deal, University of Washington School of Law (April 7, 2017)

  • Speaker, "Tax Avoidance--Implications on Corporate Governance", Keio Global Symposium, (January 14, 2017)

  • Speaker, "Collateral Consequences in Tax Cases", IRS Annual LITC Grantee Conference, (December 15, 2016)

  • Speaker, "Beyond Zealous Advocacy: The Ethical and Criminal Problems of Being Too Helpful to Clients", 65th Annual Tulane Tax Institute, (November 10, 2016)

  • Speaker, "Identifying Cases with Potential Criminal Tax Issues", IRS Annual LITC Grantee Conference, (December 9, 2015)

  • Speaker, "Administrative and Judicial Review of Tax Disputes: A Comparative Analysis", International Conference on Taxpayer Rights, (November 19, 2015)

  • Speaker, "Tax Clinics and Calendar Call Programs", United States Tax Court Judicial Conference, (May 21, 2015)

  • Speaker, "Handling Cases with Potential Criminal Issues", American Bar Association Tax Section (May 9, 2015)

  • Speaker, "Criminal Tax: Prosecution Policies and Voluntary Disclosures", Tax Section Seminar, Washington State Bar Association (December 15, 2014)

  • Speaker, "Representing Taxpayers in IRS Disputes", 2014 Annual Low-Income Taxpayer Clinics Grantee Conference, (December 9, 2014)

  • Speaker, "Investigations and Compliance: When Things Go Wrong", Corporate Counsel Ethics Seminar, Washington State Bar Association (November 14, 2014)

  • Speaker, "Effective Tax Court Practice", 2013 Annual Low-Income Taxpayer Clinics Grantee Conference, (December 13, 2013)

  • Speaker, "Duties and Regulation", Tax Law Program Symposium: Duties to the Tax System, University of Washington School of Law (October 4, 2013)

  • Speaker, "Criminal Tax Sentencing: Fairness and Deterrence", 2013 Norman J. Shachoy Symposium, (September 27, 2013)