Schmidt, Robert Milton. <br/><br/>
Legal and accounting handbook of Federal tax fraud. / 
Robert Milton Schmidt 
 - Englewood Cliffs, N.J., :   Prentice-Hall,   1963. 
 - ix, 646 pages ;   26 cm. 
<br/><br/>Bibliographical references included in "Notes." 
<br/><br/>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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Tax evasion--United States.<br/>Administrative procedures
<br/><br/><label>Dewey Class. No.: </label>336.294 /  / S349l