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NCJ Number: 156659 Find in a Library
Title: Money Laundering, the Internal Revenue Service, and Enforcement Priorities
Journal: Florida Law Review  Volume:43  Issue:5  Dated:(1991)  Pages:939-990
Author(s): P T Morgan
Date Published: 1991
Page Count: 52
Type: Legislation/Policy Analysis
Format: Article
Language: English
Country: United States of America
Annotation: This article contends that involvement of the Internal Revenue Service (IRS) in the war on drugs and its attendant money laundering eradication efforts jeopardizes the voluntary tax compliance system by diverting scarce resources away from traditional tax law enforcement activities.
Abstract: If decreased general enforcement activity results in an increased tax gap, taxpayers will directly suffer the economic consequences. A shift in focus by the IRS is highly unlikely in the foreseeable future, however, because of insufficient evidence to support concerns about the current enforcement program and because Congress continues to demand greater Section 6050I enforcement activity. A less global but more direct and immediate effect of the IRS tax law enforcement program is currently being absorbed by the criminal defense bar. If no accommodation for attorneys can be made in the statutory scheme or by those who enforce it, then criminal defense practices will continue to be undermined. In addition, many honest but ill-informed attorneys may discover they are criminally liable for conduct that only a decade ago was commonplace: advising a client how to avoid the impact of the IRS Code. According to the author, tax planning that involves advice about Section 6050I reporting requirements is now a hazardous activity for any attorney. 276 footnotes
Main Term(s): Drug law enforcement
Index Term(s): Drug regulation; Federal tax law enforcement; Internal revenue laws; Internal Revenue Service; Money laundering
Note: DCC
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