ABSTRACT

United States Attorneys' Bulletin: Tax Enforcement II, Volume 61 Number 3, May 2013   [open pdf - 743KB]

This edition of the United States Attorneys' Bulletin covers Tax Enforcement. The following articles are included: "UBS, Wegelin, and Offshore Banking Prosecutions: The Power of General Deterrence"; "The Required Records Doctrine and Offshore Bank Accounts"; "Litigating Fifth Amendment Claims by Non-Filing Taxpayers in Response to IRS [Internal Revenue Service] Summonses"; "Parallel Proceedings in Tax Cases: Avoiding Common Pitfalls"; "Restitution-Based Assessments Pursuant to 26 U.S.C. § 6201(a)(4)"; and "Terrorism Tax Evasion: Using Criminal Tax Charges to Combat the Use of Charities in Terrorism Financing."

Publisher:
Date:
2013-05
Series:
Copyright:
Public Domain
Retrieved From:
United States Department of Justice: http://www.justice.gov
Format:
pdf
Media Type:
application/pdf
Source:
United States Attorneys' Bulletin (March 2014), v.61 no.3
URL:
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