Tax Crimes

Tax Crimes
Author: John A. Townsend
Publisher:
Total Pages: 0
Release: 2015
Genre: Tax evasion
ISBN: 9781630430757

Tax Crimes, now in it's Second Edition, covers both the substantive and procedural issues involved in the investigation, prosecution, and defense of criminal tax cases. The book begins with an overview of the criminal tax system and the personnel involved followed by the elements of the numerous crimes for which a defendant may be charged, focusing on key aspects such as willfulness. Next, the book covers how tax cases are investigated, including the most common steps from a civil tax examination through indictment. These chapters examine the tools the Government has at its disposal to obtain information, as well as the defenses a person under investigation may assert. The book then turns to trial and sentencing issues, including the ethical issues and collateral consequences that arise in the investigation and litigation of criminal tax cases. Finally, the book provides a review of the criminal tax system, allowing the reader to put all the foregoing concepts together, with a special emphasis on practical tips for handling these complex and exciting cases. Each chapter closes with a practical problem designed to highlight some of the key issues addressed in the cases and materials. The problems are based on situations encountered in practice or found in decided cases and many of them require analysis of a given set of facts to first determine and then resolve the critical issues.

Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Combatting Illicit Trade on the EU Border

Combatting Illicit Trade on the EU Border
Author: Celina Nowak
Publisher: Springer Nature
Total Pages: 283
Release: 2021
Genre: Commercial law
ISBN: 3030510190

This open access book provides the first-ever comparative study on criminal policy concerning the illicit trade of tobacco, conducted among four comparatively new EU Member States (Lithuania, Poland, Slovakia and Romania) and two "old" EU countries (Germany and Italy). The book addresses the national legal frameworks, current criminological situation regarding illicit trade of tobacco, and the practical challenges faced by national law enforcement authorities in the countries examined. It also considers the international framework, and concludes with a horizontal report. The objective of the book is to highlight legislative and practical challenges in the fight against illegal tobacco products at the national and transnational level, and to formulate recommendations for overcoming them more effectively in Europe.--

United States Code

United States Code
Author: United States
Publisher:
Total Pages: 1506
Release: 2013
Genre: Law
ISBN:

"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Tax Litigation

Tax Litigation
Author: David Wallen Chodikoff
Publisher: European Lawyer
Total Pages: 600
Release: 2016
Genre: Comparative law
ISBN: 9780414055407

This book covering 30 countries around the globe provides a starting point of practical reference with ready access to the fundamentals of tax litigation in a multi-jurisdictional comparative format. Each chapter covers the following subjects within a specific nation: significant subjects of tax litigation, the legislative framework for both civil tax litigation and criminal tax litigation, tax evasion and other criminal tax offences, pre-court processes, resolving disputes before commencing court proceedings, the elements of the offence in criminal law, early resolution, the trial process, the role of the judge/arbitrator/tribunal members, the commencement of proceedings for both civil law and criminal law, the government response, the burden of proof, documentary evidence, special rules/considerations, disclosure in criminal proceedings, witness evidence, witness preparation, expert evidence, closing the case in civil and criminal trials, the decision in civil and criminal cases, costs, appeals, recent civil law developments and proposals for reform and recent criminal law developments and proposals for reform.

Rico

Rico
Author: Jed S. Rakoff
Publisher: Law Journal Press
Total Pages: 784
Release: 2023-12-28
Genre: Law
ISBN: 9781588520487

RICO: Civil and Criminal Law and Strategy provides a fundamental grounding in substantive RICO law and focuses on strategic and tactical considerations of RICO practice.