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租税犯罪 第2版

Tax Crimes, 2nd Edition

John Townsend, Steve Johnson, Scott Schumacher, Larry Campagna

1 vol. xviii, 678pp. Hardbound. 2015.(LexisNexis Graduate Tax Series)

Matthew Bender. ISBN: 9781630430757

¥34,537

在庫あり

租税刑事裁判の捜査、訴追、抗弁に関する実体法と手続法を解説。

【主な内容】

内国歳入法下およびそれ以外の犯罪/立証方法/訴追の方針と積極的抗弁/租税刑事事件の捜査と展開/政府の情報収集/公判前手続における問題/量刑手続/倫理的問題/付随する問題/民事上の問題、等

【Table of Contents】

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