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Tax Fraud and Evasion: Offenses, Trials, Civil Penalties

Tax Fraud and Evasion: Offenses, Trials, Civil Penalties

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Whether you are defending a client on tax fraud charges or advising a client on exposure to tax fraud, this reference has the answers and advice you will need. Tax Fraud & Evasion: Offenses, Trials, Civil Penalties [Vol. 1] discloses what factors the government will consider; the procedures and polices the government adopts to investigate and prosecute; and when the IRS will impose the civil fraud penalty.

This indispensable reference shows you:

  • What IRS special agents do
  • What investigative techniques the IRS Criminal Investigation Division uses
  • How the IRS uses the Federal Grand Jury to investigate cases
  • What basic defense strategies and techniques to consider during an IRS criminal investigation
  • How you should try your client's civil fraud case in the U.S. Tax Court
  • How the civil fraud penalty is applied in situations involving corporations and other entities

  • Comisky, Feld & Harris: Tax Fraud & Evasion Vol. 1, Offenses, Trials, Civil Penalties
    • Chapter 1: History
    • Chapter 2: Offenses Under the Internal Revenue Code
    • Chapter 3: Related Title 18 Offenses
    • Chapter 4: Criminal Investigations and Case Processing
    • Chapter 5: The Federal Grand Jury
    • Chapter 6: Pretrial Proceedings in Criminal Cases
    • Chapter 7: Trial Problems
    • Chapter 8: Civil Fraud Penalties
    • Chapter 9: Litigating the Taxpayer Civil Fraud Case
    • Chapter 10: Basic Defense Strategies and Techniques
    • Appendix A.