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Internal Revenue Service Self-Incrimination

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Freeman Law

Antes se iniciaban auditorías civiles, ahora investigaciones penales Moraleja del Plan de Pensiones de Malta

Freeman Law on

El Plan de Pensiones de Malta ha captado la atención tanto de contribuyentes americanos como del IRS debido a sus atractivos beneficios fiscales. Diversos contribuyentes aprovecharon las ventajas fiscales que ofrecía el...more

Burr & Forman

You are Contacted by an IRS Criminal Investigator: What Do You Do? Defending an IRS Criminal Investigation (Part 11)

Burr & Forman on

The IRS investigates criminal violations of federal tax laws, including tax evasion, tax fraud, and not filing tax returns. Many people do not realize that simply not filing a tax return when it is due is a crime under...more

BakerHostetler

IRS and DOJ Use a New Method to Defeat Taxpayers’ Fifth Amendment Argument Against Turning Over Foreign Account Records

BakerHostetler on

At virtually every turn, courts have ruled against taxpayers who have asserted their Fifth Amendment privilege against self-incrimination to avoid turning over foreign account records to the government, citing the “Required...more

BakerHostetler

Ninth Circuit Holds that Fifth Amendment Does Not Shield Taxpayer's Attorney from Forced Production of Client-Taxpayer's Records

BakerHostetler on

Applying the “foregone conclusion” exception to the Fifth Amendment privilege against self-incrimination, the Ninth Circuit held on January 8, 2013, that the IRS could force a taxpayer’s criminal defense attorney to turn over...more

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