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The Law Of Pretrial Interrogation, Department Of Justice Office Of Legal Policy
The Law Of Pretrial Interrogation, Department Of Justice Office Of Legal Policy
University of Michigan Journal of Law Reform
The existing rules in the United States governing the questioning of suspects in custody are based on the Supreme Court's five to four decision in Miranda v. Arizona. The Court in Miranda promulgated a new, code-like set of rules for custodial questioning, including the creation of a right to counsel in connection with custodial questioning, a requirement of warnings, a prohibition of questioning unless the suspect affirmatively waives the rights set out in the warnings, and a prohibition of questioning if the suspect asks for a lawyer or indicates in any manner that he is unwilling to talk. These …
Taxpayer Rights In Noncustodial Irs Investigations After Beckwith V. United States, Curtis L. Christensen
Taxpayer Rights In Noncustodial Irs Investigations After Beckwith V. United States, Curtis L. Christensen
University of Michigan Journal of Law Reform
The recent Supreme Court decision in Beckwith v. United States, holding that Miranda does not extend to noncustodial tax investigations, has important implications with respect to the News Release doctrine and the involuntary consent grounds considered in motions to suppress evidence. This article will examine Beckwith and its potential significance with respect to these other doctrines, discussing the factors which the IRS and the courts should consider in order to assure fair treatment of taxpayers during investigations.