Andy Grewal (Skadden, Washington, D.C.) has posted Supreme Court Podcast: Boulware v. United States on SSRN.  Here is the abstract:

Can you go to jail for tax evasion even when you don’t owe the government anything in taxes? In other words, 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 the defendant 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.

The podcast is available here.