학술논문

Federal Criminal Tax Charges and DOJ Tax Division Conference Requests.
Document Type
Article
Source
Criminal Litigation. Fall2019, Vol. 20 Issue 1, p1-4. 4p.
Subject
*INDICTMENTS
*ELECTRONIC filing of tax returns
*TAXATION
Language
ISSN
1938-713X
Abstract
While some Tax Division conferences are essentially "rubber stamps" for tax charges that an AUSA may want to bring, others are not; and one can, occasionally, "kill" a case completely at the Tax Division. Although a taxpayer does not have a legally enforceable right to a conference with the Tax Division before the Division decides whether to approves tax charges against the taxpayer, my firm's many years of experience reveal that the Tax Division always grants a conference-but only if the taxpayer timely requests it. If your client's matter is referred to the Tax Division to approve tax charges, a Tax Division attorney will contact you to set up a conference. [Extracted from the article]

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