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Full-Text Articles in Law
Tax Evasion Confusion In The Ninth Circuit, Kimberly Stanley
Tax Evasion Confusion In The Ninth Circuit, Kimberly Stanley
Publications
It is well settled that the crime of tax evasion under IRC §7201 has three fundamental elements. The statute requires the government to prove (1) the existence of a tax deficiency, (2) willfulness in the attempted evasion of taxes, and (3) an affirmative act constituting an evasion or attempted evasion. However, two recent Ninth Circuit tax evasion cases have muddied the waters – resulting in opposite outcomes – and have tax practitioners questioning the court’s reasoning.
Statutory Speed Bumps: The Roles Third Parties Play In Tax Compliance, Leandra Lederman
Statutory Speed Bumps: The Roles Third Parties Play In Tax Compliance, Leandra Lederman
Articles by Maurer Faculty
Recent legal and economic scholarship has recognized that the government can use structural systems as an efficient way to reduce prohibited behavior. The federal tax system employs structural mechanisms, such as withholding taxes, to foster compliance. The use of structural systems to reduce tax evasion need not be limited to tax administration, however. The Article argues that substantive federal income tax law can - and in many contexts does - foster compliance by harnessing the structural incentives of third parties. Although this phenomenon has gone largely unnoticed, third parties are routinely used by the tax system to verify the bona …