NCJ Number
82747
Journal
Trial Volume: 18 Issue: 5 Dated: (May 1982) Pages: 52-55,84-85
Date Published
1982
Length
7 pages
Annotation
This article addresses problems attorneys encounter in defending criminal tax cases. The impact of the Speedy Trial Act and the Federal Rules of Criminal Procedure is highlighted.
Abstract
Tax evasion and misstatement indictments are the products of many years of Government investigation; they frequently involve thousands of transactions and documents. If the client does not obtain counsel at the outset of an investigation, the attorney's ability to prepare will depend greatly upon an understanding judge and prosecutor. In general, however, the courts are interested in clearing crowded criminal dockets and use the Speedy Trial Act as a tool for accomplishing this purpose. In addition, the Federal Rules of Criminal Procedure do not require that the prosecutor allow the defendant to inspect witnesses' statements or the agent's case statement which explains the relevance of the Government's evidence. In view of the paucity of discovery available from the Government, a defense attorney should file a Bill of Particulars to clarify the indictment. Unless a client's defense appears to be foolproof, the client should decline an interview with an Internal Revenue Service (IRS) agent because the purpose of such interviews is to procure damaging admissions. Accountants and other third parties have a right to record all interviews with special agents. By fighting a summons served on a third party or the taxpayer, a party forces the IRS to pursue enforcement in the Federal courts. These actions are civil in nature and present opportunities under the Federal Rules of Civil Procedure for more complete discovery of the Government's case. Further discovery opportunities exist in the review conferences normally offered taxpayers by the IRS and the Department of Justice. The article provides 31 references.