Life Cycle of a Tax Fraud Case

By Robert M. Finkel
A presentation to the Boston Bar Association Tax Section
May 18, 2005

Tax Fraud Matters: Criminal and Civil Practice Pointers

This presentation is available as a PDF.

Simplified outline:

I. Civil vs. Criminal Tax Statutes

II. Sources of Criminal Tax Cases

III. Badges of Fraud

IV. Affirmative Acts vs. Affirmative Indications

V. Role of Fraud Referral Specialist

VI. Bad Signs

VII. Examination Process — Things to do immediately

VIII. Suspension of Civil Examination

IX. Criminal Fraud Referral

X. Role of Accountant and Tax Return Preparer

XI. After Conclusion of the Criminal Case

Download the full article Life Cycle Of A Tax Fraud Case as a PDF. For more information on tax fraud issues, please contact Robert M. Finkel.