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Full-Text Articles in Tax Law
Tax Issues In Divorce, Marjorie A. O'Connell
Tax Issues In Divorce, Marjorie A. O'Connell
William & Mary Annual Tax Conference
No abstract provided.
Incriminatory Effects Of Compliance With Irs Subpoenas For Personal Documents: An Analysis Of Current Approaches, Leah A. Kahl
Incriminatory Effects Of Compliance With Irs Subpoenas For Personal Documents: An Analysis Of Current Approaches, Leah A. Kahl
William & Mary Bill of Rights Journal
This Note argues that creating a tax-crime exception to the privilege against self-incrimination countervenes both the language and the spirit of the Fifth Amendment. This Note further argues that the Ninth Circuit's creation of a tax crime-exception stemmed from a misinterpretation of precedent.
This Note describes the tax system and structure of the Internal Revenue Service (IRS), including its investigatory powers. The relationship between the IRS and the Department of Justice is discussed to ascertain the incriminatory effects of taxpayers' disclosures. A Ninth Circuit district court case, United States v. Troescher, is used as a framework for analyzing the Ninth …