Cooper Burns is one of two boys utilized to frame Jackie Walker for pedophilia. He and Jonah Allen were recruited by their older sisters, Rachel Burns and Brooke Allen, to falsely accuse Walker of using sex toys on them, the sisters personally buying the toys and using them to collect their brothers' DNA before placing them in Walker's office at the school he taught at.
Walker was acquitted of all charges once the conspiracy was revealed, his reputation irreparably ruined. The boys were never charged, and the girls took pleas for probation from needing some sorts of charges and refusing to put the brothers on the stand. (SVU: "Dissonant Voices")