Overview of the United States Procedural Aspects of the Criminal Tax System. Phase (2). DOJ Tax Approval Phase. US DOJ (Department of Justice) Tax (Tax Section) authorizes all criminal tax prosecutions and sets national prosecution standards and priorities that further overall compliance with the federal tax system. In addition to its criminal tax role, DOJ …
Overview of the United States Procedural Aspects of the Criminal Tax System. Phase (1). IRS Phase The IRS is the chief investigator of tax crimes. The IRS’s branch that investigates tax crimes is Criminal Investigation (“CI’). CI agents are referred to as “Special Agents”. Special Agents are law enforcement officers, with many powers of the …
The focus of Tax Crimes Attorney practice is upon federal tax crimes enumerated in the Internal Revenue Code of 1986. This is often, or rather most ot the time, is to deal with tax crime’s frequent companions, such as Title 18 USC offenses for aiding and abetting (section 2), conspiracy (section 371), and false statements …