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NCJRS Abstract

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NCJ Number: 120578 Find in a Library
Title: Tax Fraud (From White-Collar Crime: Fifth Survey of Law, P 1031-1041, 1989, Andrew J. Gildea, ed. -- See NCJ-120557)
Journal: American Criminal Law Review  Volume:26  Issue:3  Dated:(Winter 1989)  Pages:1031-1041
Author(s): B G Kelley
Date Published: 1989
Page Count: 11
Type: Legislation/Policy Analysis
Format: Article
Language: English
Country: United States of America
Annotation: While violations of the United States tax code can be prosecuted under many criminal tax statutes, the major felony provision for tax fraud is Section 7201 of Title 26 of the United States Code, which is discussed in detail.
Abstract: The elements of a Section 7201 offense are discussed, along with defenses to the alleged offense, the investigative procedures of the Internal Revenue Service, and relevant case law. Strategies for taxpayers under criminal investigation are discussed, and it is pointed out that manpower shortages in the Internal Revenue Service have forced the government to shift its focus away from ordinary tax offenders and towards the investigation of professional criminals. The Internal Revenue Service's dual roles of tax enforcement and wider-ranging non-income tax enforcement are assessed. 76 footnotes.
Main Term(s): Tax evasion
Index Term(s): Federal tax law enforcement; Fraud investigations; Internal revenue laws; White collar crime
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