This post outlines the elements of tax evasion under two theories of prosecution – attempting to evade payment of a tax and attempting to evade assessment of a tax.
The Fifth Amendment to the United States Constitution holds various protections for criminal defendants. One of the more well-known clauses is the Double Jeopardy Clause – “no person shall be subject for the same offense to be twice put in jeopardy of life or limb.” On its face, this clause protects a criminal defendant from […]
This post analyzes how the Fifth Amendment right against self-incrimination applies to the production of documents in criminal tax litigation.
This post provides the history and legal authority for the federal income tax under the United States Constitution.
This post analyzes the central role foreign bank accounts play in criminal tax cases across the United States.
This post analyzes the intersection of the right against self-incrimination and the tax laws of the United States.