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.
Tax deficiencies are at the center of all criminal tax cases. This article looks at the different methods used by the IRS to calculate a tax filer’s income and the resulting deficiency in tax revenue.
Criminal tax evasion is defined by the Supreme Court in the seminal case Spies v. United States. This post looks at the increased burden on the government when they try to turn a failure to file into a prosecution for tax evasion.
This post reviews the IRS whistleblower statute which provides awards for informants who provide information on tax fraud and underpayment of taxes.