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NCJ Number: 31483 Add to Shopping cart Find in a Library
Title: USE OF STATE REVENUE STATUTES IN ORGANIZED CRIME PROSECUTIONS
Author(s): ANON
Corporate Author: US Dept of Justice
Law Enforcement Assistance Admin
United States of America
Date Published: 1976
Page Count: 374
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
Superintendent of Documents GPO
Philadelphia, PA 19120
US Dept of Justice
Washington, DC 20531
Sale Source: Superintendent of Documents GPO
Philadelphia Public Documents Distribution Ctr
5801 Tabor Avenue
Philadelphia, PA 19120
United States of America

National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: GUIDELINES FOR STATE PROSECUTION ON INCOME AND OTHER TAX EVASION CHARGES OF RACKETEERS WHO HAVE EFFECTIVELY INSULATED THEMSELVES FROM PROSECUTIONS FOR OTHER TYPES OF CRIMES.
Abstract: BASED ON THE FEDERAL GOVERNMENT'S EXPERIENCE IN THIS AREA, THESE GUIDELINES ARE ESPECIALLY DESIGNED FOR THOSE STATES HAVING STATUTES CLOSELY RESEMBLING THOSE USED MOST OFTEN IN FEDERAL CRIMINAL TAX PROSECUTIONS OF RACKETEERS. THE FIRST PART OF THESE TWO-PART GUIDELINES CONSIST OF A JUSTICE DEPARTMENT PUBLICATION USED BY FEDERAL PROSECUTORS AS A GUIDE IN CRIMINAL TAX PROSECUTIONS, AND IT IS USED TO COMPARE STATE AND FEDERAL STATUTES AND PROCEDURES IN THIS AREA. TEXTS OF THE FIVE STATUTES MOST OFTEN USED IN FEDERAL CRIMINAL TAX PROSECUTION OF RACKETEERS (TAX EVASION, WILLFUL FAILURE TO FILE, MAKING AND PRESENTING FALSE DOCUMENTS, CONSPIRACY, PRESENTING FALSE STATEMENTS) ARE SET FORTH, FOLLOWED BY A DISCUSSION OF THE ELEMENTS OF EACH OFFENSE. ALSO IN THIS FIRST SECTION IS A DISCUSSION OF THEORIES OF PROOF IN CRIMINAL TAX CASES, INCLUDING THE USE OF DIRECT AND CIRCUMSTANTIAL EVIDENCE - THE NETWORK PLUS EXPENDITURES METHOD AND THE BANK DEPOSITS METHOD. IN ADDITION, SAMPLE FEDERAL INDICTMENT AND INFORMATION FORMS ARE PROVIDED. THE SECOND HALF OF THIS PUBLICATION CONTAINS EXTRACTS FROM INTERNAL REVENUE SERVICE PUBLICATIONS USED IN TRAINING SPECIAL AGENTS FROM CRIMINAL TAX INVESTIGATIONS. IT INCLUDES A DISCUSSION OF INVESTIGATIVE PROCEDURES AS WELL AS THE FEDERAL STATUTORY PROVISIONS PERTAINING TO CRIMINAL TAX PROSECUTIONS, AND CITATIONS TO RELEVANT CASE LAW,
Index Term(s): Internal revenue laws; Internal Revenue Service; Judicial decisions; Organized crime; Organized crime investigation; Procedure manuals; Prosecution; State laws; Tax evasion
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=31483

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