Scott Schumacher

  • Professor of Law
  • Associate Dean for Experiential Education
  • Co-Director, Global Business Law Institute
  • Director, Global Business LL.M.
  • Director, Taxation LL.M.
  • Faculty Director, Federal Tax Clinic

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

Areas of Expertise

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

Recent Courses

Course Number Course Name
Contracts
Child Advocacy Seminar
Judicial Externship
Legislative Externship
Agency Externship
Public Interest Law Externship
Criminal Justice Externship
For-Profit Small Firm Externship
For-Profit Corporate Counsel Externship
White Collar Crime
Federal Tax Clinic
Tax Writing

Selected Publications

  • Scott A. Schumacher, Curb Their Enthusiasm: Controlling the Discretion of Creative Prosecutors, 23 U. N.H. L. Rev. ___ (forthcoming 2025).
  • John A. Townsend, Larry A. Campagna, Steve Johnson & Scott Schumacher, Tax Crimes (2d ed. LexisNexis 2015). 678 pages & apps.
  • John A. Townsend, Larry A. Campagna, Steve Johnson & Scott Schumacher, Tax Crimes (LexisNexis 2008). 1 vol.

See the full list under the Publications tab below.

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, Curb Their Enthusiasm: Controlling the Discretion of Creative Prosecutors, 23 U. N.H. L. Rev. ___ (forthcoming 2025).
  • 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, 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

  • 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).

  • Speaker, "Tax and Data Privacy," Korea University Symposium on Privacy and the Public Interest, (March 22, 2019)
  • Speaker, "Technology, Law and the Future of Education," University of Washington Converge, (November 17, 2018)
  • Speaker, "US Tax and Trade Policy and Their Impact on Business with Mexico," Northwest University (November 1, 2018)
  • Speaker, "Corporate Crime and Compliance in the United States," Bielefeld University (September 10, 2018)
  • 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, ºìÌÒÊÓÆµ (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)
  • Apr 04, 2023 | Source: KUOW

    Seattle officials tell KUOW they’re considering a local tax on capital gains. This follows last month’s state Supreme Court ruling that a state tax on capital gains is constitutional. According to City Councilmember Teresa Mosqueda, it’s just one possibility for new sources of revenue in the coming years to fill a giant “revenue gap.” Scott Schumacher, professor of law at the UW, is quoted.

  • Dec 01, 2022 | Source: Northwest News Radio

    The state Supreme Court has issued a stay on a Douglas County judge's ruling that the recently passed 7% tax on capital gains tax is unconstitutional. According to the stay, the state may proceed to collect the tax. If the high court decides later the tax is unconstitutional, the state would have to give back the money. Scott Schumacher, professor of law at the UW, is interviewed.

  • Jul 18, 2022 | Source: Nola.com

    “One of the best and most important defenses is reliance on the advice of a professional,” said Scott Schumacher, a law professor at the ºìÌÒÊÓÆµ, who has served as a trial attorney with the U.S. Department of Justice Tax Division as well as defense attorney for clients fighting similar charges to Williams.

  • Apr 11, 2022 | Source: MyNorthwest

    Is Washington’s capital gains tax an excise or income tax? That’s the question that could soon be presented to the state Supreme Court, and which two experts — Hugh Spitzer and Scott Schumacher, professors of law at the UW — debated over on Thursday night.

  • Apr 11, 2022 | Source: The Center Square

    What’s in a name? A lot, according to two University of Washington (UW) professors who recently debated the state’s nascent capital gains tax. That’s because the tax’s constitutionality hinges on whether it’s characterized as an income tax or an excise tax.

  • Mar 31, 2021 | Source: NW News Network

    Washington rancher Cody Easterday pleaded guilty Wednesday in federal district court to defrauding Tyson Foods Inc. and another company out of more than $244 million. Easterday admitted charging the companies for the costs of purchasing and feeding hundreds of thousands of fictitious cattle. Scott Schumacher, professor of law at the UW, is quoted.

  • Oct 16, 2020 | Source: Financial Times

    Vista Equity Partners founder will pay $139m but avoid indictment for years of tax evasion.