Seth D. Uram is an Assistant United States Attorney for the Northern District of Ohio, specializing in complex white collar investigations and prosecutions..  He graduated from Connecticut College in 1979 (B.A.) and from the Georgetown University Law Center in 1983 (J.D.).

After law school, Mr. Uram worked from 1985 to1991 as a Tax Fraud Investigator for the Massachusetts Department of Revenue.  From 1991 to 1997, he worked as a federal prosecutor for the Northern Criminal Enforcement Section, Tax Division, U.S. Department of Justice, in Washington D.C.   While with NCES, Mr. Uram worked on the New England Bank Fraud Task Force (1991 - 1994) and also conducted grand jury investigations and/or tax fraud trials in ten different federal judicial districts. 

In 1997, Mr. Uram began working as a prosecutor in the U.S. Attorney’s Office in Toledo, specializing in health care fraud, investment fraud, money laundering offenses, and tax fraud.  

Mr. Uram teaches a class called Money Laundering and a class called Tax Fraud.  The Money Laundering class traces the development of federal money laundering laws and the elements, proof, and sentencing options for these offenses.  Recent prosecutions are used to emphasize the use of offshore trusts to launder criminal proceeds and to illustrate issues an attorney might face in a typical business practice.  The Tax Fraud class reviews the elements of federal tax offenses, the investigatory techniques of the IRS, typical tax evasion schemes by small and medium business owners, and tax protestor theory and prosecutions.  Guest speakers usually include an attorney specializing in clients with significant compliance problems, an IRS Special Agent (criminal investigator), a defense attorney specializing in tax fraud, and a U.S. District Judge.