NCJ Number
31483
Date Published
1976
Length
374 pages
Annotation
GUIDELINES FOR STATE PROSECUTION ON INCOME AND OTHER TAX EVASION CHARGES OF RACKETEERS WHO HAVE EFFECTIVELY INSULATED THEMSELVES FROM PROSECUTIONS FOR OTHER TYPES OF CRIMES.
Abstract
BASED ON THE FEDERAL GOVERNMENT'S EXPERIENCE IN THIS AREA, THESE GUIDELINES ARE ESPECIALLY DESIGNED FOR THOSE STATES HAVING STATUTES CLOSELY RESEMBLING THOSE USED MOST OFTEN IN FEDERAL CRIMINAL TAX PROSECUTIONS OF RACKETEERS. THE FIRST PART OF THESE TWO-PART GUIDELINES CONSIST OF A JUSTICE DEPARTMENT PUBLICATION USED BY FEDERAL PROSECUTORS AS A GUIDE IN CRIMINAL TAX PROSECUTIONS, AND IT IS USED TO COMPARE STATE AND FEDERAL STATUTES AND PROCEDURES IN THIS AREA. TEXTS OF THE FIVE STATUTES MOST OFTEN USED IN FEDERAL CRIMINAL TAX PROSECUTION OF RACKETEERS (TAX EVASION, WILLFUL FAILURE TO FILE, MAKING AND PRESENTING FALSE DOCUMENTS, CONSPIRACY, PRESENTING FALSE STATEMENTS) ARE SET FORTH, FOLLOWED BY A DISCUSSION OF THE ELEMENTS OF EACH OFFENSE. ALSO IN THIS FIRST SECTION IS A DISCUSSION OF THEORIES OF PROOF IN CRIMINAL TAX CASES, INCLUDING THE USE OF DIRECT AND CIRCUMSTANTIAL EVIDENCE - THE NETWORK PLUS EXPENDITURES METHOD AND THE BANK DEPOSITS METHOD. IN ADDITION, SAMPLE FEDERAL INDICTMENT AND INFORMATION FORMS ARE PROVIDED. THE SECOND HALF OF THIS PUBLICATION CONTAINS EXTRACTS FROM INTERNAL REVENUE SERVICE PUBLICATIONS USED IN TRAINING SPECIAL AGENTS FROM CRIMINAL TAX INVESTIGATIONS. IT INCLUDES A DISCUSSION OF INVESTIGATIVE PROCEDURES AS WELL AS THE FEDERAL STATUTORY PROVISIONS PERTAINING TO CRIMINAL TAX PROSECUTIONS, AND CITATIONS TO RELEVANT CASE LAW,