Legal and accounting handbook of Federal tax fraud. /
Schmidt, Robert Milton.
Legal and accounting handbook of Federal tax fraud. / Robert Milton Schmidt - Englewood Cliffs, N.J., : Prentice-Hall, 1963. - ix, 646 pages ; 26 cm.
Bibliographical references included in "Notes."
General Policies. -- The Internal Revenue Code Criminal Offenses. -- Title 18 Offenses. -- The Civil Sanctions of the Internal Revenue Code. -- Investigative Powers of the Federal Government. -- Rights of Taxpayers and Witnesses During a Tax Investigation. -- Theories of Proof-Direct Evidence. -- Theories of Proof Circumstantial Evidence. -- Role of an Accountant in a Tax Fraud Case. -- Miscellaneous Defenses. -- Administrative Procedures and Pre-Trial Motions and Practice in Criminal Income Tax. -- Trial of a Criminal Fraud Case. -- Administrative Procedures and Pre-Trial Motions and Practice in Civil Fraud Cases. -- Trial of Civil Cases Involving Additions to the Tax. -- Specific Evidentiary Problems Common in Tax Fraud Trials.
Tax evasion--United States.
Administrative procedures
336.294 / / S349l
Legal and accounting handbook of Federal tax fraud. / Robert Milton Schmidt - Englewood Cliffs, N.J., : Prentice-Hall, 1963. - ix, 646 pages ; 26 cm.
Bibliographical references included in "Notes."
General Policies. -- The Internal Revenue Code Criminal Offenses. -- Title 18 Offenses. -- The Civil Sanctions of the Internal Revenue Code. -- Investigative Powers of the Federal Government. -- Rights of Taxpayers and Witnesses During a Tax Investigation. -- Theories of Proof-Direct Evidence. -- Theories of Proof Circumstantial Evidence. -- Role of an Accountant in a Tax Fraud Case. -- Miscellaneous Defenses. -- Administrative Procedures and Pre-Trial Motions and Practice in Criminal Income Tax. -- Trial of a Criminal Fraud Case. -- Administrative Procedures and Pre-Trial Motions and Practice in Civil Fraud Cases. -- Trial of Civil Cases Involving Additions to the Tax. -- Specific Evidentiary Problems Common in Tax Fraud Trials.
Tax evasion--United States.
Administrative procedures
336.294 / / S349l