Whether you are defending a client on tax fraud charges or advising a client on exposure to tax fraud, this reference has the answers and advice you will need. Tax Fraud & Evasion: Offenses, Trials, Civil Penalties [Vol. 1] discloses what factors the government will consider; the procedures and polices the government adopts to investigate and prosecute; and when the IRS will impose the civil fraud penalty.

This indispensable reference shows you:

• What IRS special agents do
• What investigative techniques the IRS Criminal Investigation Division uses
• How the IRS uses the Federal Grand Jury to investigate cases
• What basic defense strategies and techniques to consider during an IRS criminal investigation
• How you should try your client’s civil fraud case in the U.S. Tax Court
• How the civil fraud penalty is applied in situations involving corporations and other entities