Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
- Publication Type
Articles 1 - 9 of 9
Full-Text Articles in Criminal Law
Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg
Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg
Dissertations, Theses, and Capstone Projects
Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …
Tax Evasion And Fraud In The United States Sex Market, Youngbee Dale
Tax Evasion And Fraud In The United States Sex Market, Youngbee Dale
Dignity: A Journal of Analysis of Exploitation and Violence
This study describes tax evasion or fraud in the United States sex market. Prior to this study, scholars have recognized the problem of tax evasion in the commercial sex market as an obstacle to national revenue collection. Tax violation and fraud investigations also are ways to combat the illegal commercial sex industry. However, no studies have focused on the problem in the United States sex market. Hence, this study aims to describe tax evasion or fraud methods used by the criminals operating in the United States sex market. This study relies on both quantitative and qualitative methods to examine the …
Cooperating Individual Or Entity: Law Enforcement's Friend In A Time Of Escalating Deficits And Tight Budgets, Albert F. Tellechea
Cooperating Individual Or Entity: Law Enforcement's Friend In A Time Of Escalating Deficits And Tight Budgets, Albert F. Tellechea
Florida A & M University Law Review
No abstract provided.
Are Cryptocurrencies Super Tax Havens?, Omri Marian
Are Cryptocurrencies Super Tax Havens?, Omri Marian
Michigan Law Review First Impressions
Virtual currencies are online payment systems that may function as real currencies but are not issued or backed by central governments. As demonstrated by recent events, virtual currencies present regulators with significant challenges. On May 23, 2013, the U.S. federal government brought an indictment against the operators of Liberty Reserve, a popular virtual currency, charging the operators with money laundering and operating an unlicensed money-transmitting business. The same month, the Government Accountability Office ("GAO") made public a report exploring the potential tax-compliance risks associated with virtual currencies and economies. Legislators have also taken particular interest in one type of virtual …
"Failure To Pay Any Poll Tax Or Other Tax": The Constitutionality Of Tax Felon Disenfranchisement, Sloan G. Speck
"Failure To Pay Any Poll Tax Or Other Tax": The Constitutionality Of Tax Felon Disenfranchisement, Sloan G. Speck
Publications
If the government convicts a citizen under the tax evasion provisions of the Internal Revenue Code, some state disenfranchisement laws preclude that citizen — now a felon — from voting. In this sense, the right to vote depends on the payment of federal income taxes. The Constitution's Twenty-Fourth Amendment, however, guarantees that the federal franchise “shall not be denied or abridged... by reason of failure to pay any poll tax or other tax.” If “other tax” includes income taxes, the text of the Twenty-fourth Amendment appears to prohibit the disenfranchisement of citizens convicted of tax felonies. This Comment argues that …
Practitioners - Beware The Trojan Horse: The Government Unsheathes An Old Weapon To Target Practitioners For Criminal Tax Offenses, Dante Marrazzo
Practitioners - Beware The Trojan Horse: The Government Unsheathes An Old Weapon To Target Practitioners For Criminal Tax Offenses, Dante Marrazzo
Akron Tax Journal
Nestled within the many criminal sanctions of the Internal Revenue Code is a little known, less understood, and, until recently, seldom used statute proscribing attempts to interfere with administration of the Internal Revenue laws. This article will discuss the exponential increase in use of that provision, section 7212(a) of the Internal Revenue Code, in the last decade to seek prosecution of tax scofflaws, particularly practitioners, who might have otherwise escaped criminal sanctions. This article will call attention to some perils for the practitioner relating to representing a client on tax matters. Those perils include possible criminal prosecution of an attorney …
Constitutional Law - Criminal Law And Procedure - Presence Of Accused During Arguments Of Law, Arthur B. Lathrop
Constitutional Law - Criminal Law And Procedure - Presence Of Accused During Arguments Of Law, Arthur B. Lathrop
Michigan Law Review
The defendant was indicted for a felony on charges of wilfully attempting to "evade or defeat'' federal income taxes based on his failure to report money allegedly received by him from "backers" of numbers games in exchange for political protection. On cross-examination he was questioned about certain payments made in the year following the ones on which the indictment was based. His attorney objected on the ground that the question was going to be the subject of another indictment against the defendant, and asked that the jury be dismissed while an argument was had upon the point of law raised. …
Criminal Law And Procedure - Statutes-Constitutionality Of Criminal Penalties For Unreasonable Deductions Under Federal Income Tax Statute, William H. Shipley
Criminal Law And Procedure - Statutes-Constitutionality Of Criminal Penalties For Unreasonable Deductions Under Federal Income Tax Statute, William H. Shipley
Michigan Law Review
Defendant was indicted for attempting to evade the federal tax on the income of a certain corporation for the years 1933 to 1936. In providing for deductions from gross income, the statute permits a reasonable allowance for salaries or other compensation for personal services. The government charged that the defendant was a party to a fraudulent scheme whereby, under the guise of paying commissions for services, which commissions were · deducted from gross income, the corporation distributed profits to its stockholders. The trial court submitted to the jury the issue whether the deduction represented a reasonable allowance for the services …
Criminal Law And Procedure - Statute Of Limitations - Income Tax Prosecution, Michigan Law Review
Criminal Law And Procedure - Statute Of Limitations - Income Tax Prosecution, Michigan Law Review
Michigan Law Review
Defendant was indicted for wilfully attempting to evade and defeat payment of part of his income tax for the taxable year 1930 by filing a false return in violation of the Revenue Act of 1928. A motion to quash was entered because the indictment had not been found and returned within six years of the alleged commission of the offense. The indictment had been actually found and filed six years and one hundred sixty-six days from the day upon which the return was filed. Defendant was absent from the district on various business and pleasure trips for more than the …