Miranda Custody and the Tax Investigation

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Authors
McGrath, Maureen E.
Issue Date
1970
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Journal Article
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INTRODUCTION|The nature of an investigation leading to prosecution for income tax evasion presents perplexing questions of the extent of the guarantees of the criminal suspect's Fifth and Sixth Amendment rights.|The investigation itself may well begin as a civil audit to determine if any deficiency exists in taxpayer's tax liability. The records which the taxpayer is required to keep must be produced for inspection by a civil investigator for his determination of the accuracy of the taxpayer's reported liability. If during the course of the audit, the investigator (Revenue Agent) discovers the possible existence of fraud, he will refer the case to the Intelligence Division for their consideration. If Intelligence determines that a preliminary investigation is warranted, a Special Agent, who is essentially a criminal investigator, will be assigned to the case to develop the evidence concerning criminal violations -the setting of the investigation, however, remains the same...
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3 Creighton L. Rev. 292 (1969-1970)
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Creighton University School of Law
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