Tax Fraud Investigations – A Procedural Road Map – Part II

Joseph M. Jones I. Introduction In the last issue of the Corporate Criminal Liability Reporter, Spring 1988, we described the process involved in IRS criminal investigations — how they begin, the cast of players, the investigatory techniques used, and the manner in which evidence is summarized for subsequent use in reviewing and prosecuting the case. In this second of two articles we will attempt to identify those techniques which counsel…