NCJ Number
82913
Journal
Criminal Law Bulletin Volume: 18 Issue: 3 Dated: (May/June 1982) Pages: 204-227
Date Published
1982
Length
24 pages
Annotation
The authors explore a novel and important question concerning RICO: May the felony provisions of the federal tax laws be incorporated into RICO even though tax fraud is not among the offenses which constitute racketeering activity as defined in the statute?
Abstract
Before attempting an answer to this question, the authors explore such subsidiary questions as: May tax fraud be prosecuted as mail fraud? Tax fraud as mail fraud under RICO? In addition, the article takes a very close definitional look at key words in RICO: 'person,' 'pattern of racketeering activity,' 'enterprise,' and so on. (Publisher abstract)