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Chapter 1 OVERVIEW OF THE CRIMINAL TAX SYSTEM I. Introduction II. Scope of the Book III. Introduction to the Criminal Tax System IV. Some Policy Issues Chapter 2A CRIMES UNDER THE INTERNAL REVENUE CODE—TAX EVASION I. Introduction II. Affirmative Act III. Willfulness IV. Tax Due and Owing V. Ex Post Facto Solutions to Tax Evasion Chapter 2B CRIMES UNDER THE INTERNAL REVENUE CODE—OTHER OFFENSES I. Introduction II. Section 7206(1) Tax Perjury III. Section 7206(2) Aiding and Assisting False Return IV. Section 7212(a) Corruptly Impeding Tax V. Section 7203 Failure to File, Keep Records, Supply Information, or Pay Tax VI. Sections 7202 and 7215 Failure to Collect and Pay Over VII. Section 7207 Fraudulent Returns, Statements, or Other Documents VIII. Section 6050I Currency Transaction Reporting Chapter 3 Related Crimes outside the Internal Revenue Code I. Introduction II. Conspiracy III. Aiding and Abetting IV. Filing False Claims (18 U.S.C. Sections 286 and 287) VI. Money Laundering (18 U.S.C. Sections 1956 and 1957) VII. Financial Reporting Crimes (31 U.S.C. Sections 5322 and 5324) VIII. Mail Fraud and Wire Fraud (18 U.S.C. Sections 1341 and 1343) Chapter 4 MODES OF PROOF I. Introduction II. Burden and Standard of Proof III. Direct, Indirect, and Hybrid Methods of Proof IV. Government Employees as Witnesses V. Presumptions Chapter 5 PROSECUTION POLICIES AND AFFIRMATIVE DEFENSES I. Introduction II. Declining Prosecution: Getting Prosecutors to Just Say No III. Affirmative Defenses Chapter 6 INVESTIGATION AND DEVELOPMENT OF CRIMINAL TAX CASES I. Introduction II. The Players III. Administrative Cases IV. Grand Jury Cases V. Hybrid Cases VI. Types of Cases VII. Standards for Prosecuting Tax Crimes VIII. Voluntary Disclosure IX. Egg Shell Audits Chapter 7 GOVERNMENT INFORMATION GATHERING I. Introduction II. IRS Summons Power III. Grand Jury Subpoena IV. Search Warrants V. Sting Operations VI. Defenses and Privileges VII. International Evidence Gathering Chapter 8 PRE-TRIAL ISSUES IN CRIMINAL TAX CASES I. Introduction II. Discovery of the Government’s Case III. Dispositive Motions and Motions to Suppress Evidence IV. Venue Issues V. Motion for Bill of Particulars VI. Shifting the Responsibility Chapter 9 TRIAL AND POST-TRIAL I. Introduction II. Trials Determine Justice, Not Truth III. Planning the Trial IV. Jury Selection V. The Judge and the Jury VI. The Trial VII. Post-Trial VIII. Attorneys Fees - The Hyde Amendment IX. Incarceration X. When All Else Fails - The Presidential Pardon Chapter 10 SENTENCING IN TAX CASES I. Introduction II. Overview of the Sentencing Guidelines III. Procedures for Sentencing IV. United States v. Booker V. The Sentencing Guidelines in Tax Cases Chapter 11 ETHICAL ISSUES IN CRIMINAL TAX PRACTICE I. Introduction II. Sources of Law III. General Ethical Duties IV. Duties Owed to the IRS V. Client Confidentiality and Dealings with Government Agencies VI. The Challenges of Representing an Entity Client VII. Cash for Services Chapter 12 MAJOR COLLATERAL ISSUES I. Introduction II. Forfeiture III. Civil Disabilities Arising from Conviction IV. Immigration Matters Arising from Conviction V. Professional Sanctions VI. Press Releases VII. Contract Violations Chapter 13 CIVIL TAX CONSIDERATIONS I. Introduction II. Civil -Criminal Coordination III. Civil Penalties IV. Collateral Estoppel V. Statute of Limitations VI. Mitigating Tax Liabilities VII. Subsequent Years’ Returns Chapter 14 PUTTING IT ALL TOGETHER I. Introduction II. Understanding the Players without a Scorecard III. Some Examples of Strategic Decision-Making in Criminal Tax Cases IV. A Final Caution Appendix A Glossary of Acronyms and Initialisms Appendix B Additional Resources Appendix C Indictment of Richard Hatch Appendix D Indictment of Wesley Trent Snipes, et al. Appendix E Indictment of Jeffrey Stein, et al. Appendix F Jury Instructions Re Wesley Trent Snipes Appendix G Judgment Re Wesley Trent Snipes Appendix H Criminal Complaint Table of Cases Table of Statutes Table of Secondary Authorities Index