01365cam a22001931  4500003000400000005001700004008004100021040001700062041000800079082002500087100003600112245008100148260005500229300002900284504005200313505074400365650003201109650003001141OSt20211124164411.0800124s1963    nju      b    000 0 eng    aDLCcCO-JMCR0 aeng04a336.294 /bS349l2231 aSchmidt, Robert Milton.eauthor10aLegal and accounting handbook of Federal tax fraud. /cRobert Milton Schmidt  aEnglewood Cliffs, N.J., : bPrentice-Hall, c1963.  aix, 646 pages ; c26 cm.  aBibliographical references included in "Notes."0 aGeneral Policies. -- The Internal Revenue Code Criminal Offenses. -- Title 18 Offenses. -- The Civil Sanctions of the Internal Revenue Code. -- Investigative Powers of the Federal Government. -- Rights of Taxpayers and Witnesses During a Tax Investigation. -- Theories of Proof-Direct Evidence. -- Theories of Proof Circumstantial Evidence. -- Role of an Accountant in a Tax Fraud Case. -- Miscellaneous Defenses. -- Administrative Procedures and Pre-Trial Motions and Practice in Criminal Income Tax. -- Trial of a Criminal Fraud Case. -- Administrative Procedures and Pre-Trial Motions and Practice in Civil Fraud Cases. -- Trial of Civil Cases Involving Additions to the Tax. -- Specific Evidentiary Problems Common in Tax Fraud Trials.14aTax evasionzUnited States.24aAdministrative procedures