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NCJ Number: 82913 Add to Shopping cart Find in a Library
Title: RICO (Racketeer Influenced and Corrupt Organization Act) and Tax Fraud - Return(s) to Racketeering?
Journal: Criminal Law Bulletin  Volume:18  Issue:3  Dated:(May/June 1982)  Pages:204-227
Author(s): R E Zuckerman; C S Hunterton
Date Published: 1982
Page Count: 24
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Language: English
Country: United States of America
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)
Index Term(s): Federal tax law enforcement; Racketeer Influenced and Corrupt Organizations (RICO) Act
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=82913

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