Tax Crimes
- ISBN-10
- 0327178418
- ISBN-13
- 9780327178415
- Category
- Law
- Pages
- 578
- Language
- English
- Published
- 2008-07-15
- Publisher
- LexisNexis
- Authors
- John Townsend, Steve Johnson, Larry Campagna
Description
This new title is one of six releases from the LexisNexis Graduate Tax Series. Tax Crimes embodies the dual goals established for the LexisNexis Graduate Tax Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. To this end, the Assigned Readings emphasize the Code sections and other rule-based materials, including: the Department of Justice Criminal Tax Manual, the Internal Revenue Manual, the United States Sentencing Guidelines, and statutes governing other crimes which frequently are charged together with tax crimes, such as conspiracy, false statement, bankruptcy fraud, and currency offenses. This book addresses the numerous substantive and procedural issues that arise in the investigation, prosecution, and defense of tax crimes and related offenses. The early chapters of the book map the topography, providing an overview of criminal tax, describing the crimes under the Code and related crimes under other statutes, and developing the elements of and principal defenses to tax crimes. The middle chapters take a "life cycle" approach, tracking the stages of a criminal tax case from investigation to pretrial, trial, post-trial, and sentencing. Subsequent chapters address ancillary issues such as the forfeitures, disabilities, publicity, ethics, and civil tax liability and penalties. The concluding chapter summarizes the course and ties the various topics together with a comprehensive Problem. This eBook features links to Lexis Advance for further legal research options.
Get the book
Other editions
Similar books
-
Criminal Tax Manual
By United States. Department of Justice. Tax DivisionCriminal Tax Manual
-
Illicit Activity: The Economics of Crime, Drugs and Tax Fraud
By Ziggy Macdonald, David J PyleThe work reported covers three areas of activity: crime (especially property-related crime); consumption of illegal substances (drugs); and income tax evasion.
-
Tax Cheating: The American Way And A Tax for Healthcare
By John J. VassenHoward might have been a strict supervisor, but he always supported his auditors. This is rare in the IRS. ... Vincent had and still has the ability to estimate where a smart tax cheater would hide payoffs. Vincent and I developed a ...
-
Tax Fraud and Evasion: A Guide to Civil and Criminal Practice Under Federal Law
By Harry Graham Balter, Joanna R. GuidottiTax Fraud and Evasion: A Guide to Civil and Criminal Practice Under Federal Law
-
Countering Tax Crime in the European Union: Benchmarking the OECD’s Ten Global Principles
By Umut TurksenThis book seeks durable solutions for tax crime and is a great resource for the development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches to countering tax crime.
-
Tax Crimes and Enforcement in the European Union: Solutions for law, policy and practice
By Reinhard Kreissl, Umut Turksen, Donato Vozza108 OECD, Study into the Role of Tax Intermediaries (2008) 14 accessed 15 January 2022. 109 Maximilian Kittl, 'Does Professional Tax Preparation Matter?
-
Tax Procedure and Tax Fraud in a Nutshell
By Patricia T. MorganFederal Tax System; IRS and Treasury Department Rule Making; Confidentiality vs. Disclosure; Audits and Administrative Appeals; Statutes of Limitations: Choice of Forum in Civil Tax Litigation; Additional Civil Litigation Considerations;...
-
Tax Crimes
By Steve R. Johnson, John A. Townsend, Larry A. CampagnaThe book begins with an overview of the criminal tax system and the personnel involved followed by the elements of the numerous crimes for which a defendant may be charged, focusing on key aspects such as willfulness.
-
Fighting Tax Crime The Ten Global Principles: The Ten Global Principles
By OECDFighting Tax Crime – The Ten Global Principles sets out the 10 essential principles for effectively fighting tax crimes.
-
Tax Procedure and Tax Fraud in a Nutshell
By Camilla E. WatsonReliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute.