TY  - BOOK
AU  - Schmidt,Robert Milton
TI  - Legal and accounting handbook of Federal tax fraud.
U1  - 336.294 / 23
PY  - 1963///
CY  - Englewood Cliffs, N.J., : 
PB  - Prentice-Hall, 
KW  - Tax evasion
KW  - United States
KW  - Administrative procedures
N1  - Bibliographical references included in "Notes."; General 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
ER  -