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Economic Crime: Tax Offenses

Tax Noncompliance, Economics Of Tax Evasion, The Role Of Criminal Sanctions, Conclusion, Bibliography

A traditional view holds that criminal tax offenses exist to combat tax evasion. Tax evasion is indeed a widespread, serious, and persistent problem in the United States and elsewhere. In the last part of the twentieth century, however, the United States government broadened its criminal enforcement focus from the suppression of classical tax evasion to a more general attack on crime, including drug dealing and financial crimes. The federal government still prosecutes tax cheats, but at the turn of the century "criminal tax enforcement" more accurately represents a particular style of investigation than a single-minded effort to secure the federal fisc.

JOHN SHEPARD WILEY, JR.

ERIC M. ZOLT

CASES

Cheek v. United States, 498 U.S. 192 (1991).

Newman v. Commissioner of Internal Revenue, 159 F.2d 848, 850, 851 (2d Cir. 1947), cert. denied 331 U.S. 859 (1947).

Spies v. United States, 317 U.S. 492 (1943).

United States v. Carlson, 235 F.3d 466, 2000 WL 1847536 (No. 99-10525 9th Cir. 12/19/2000).

Additional topics

Law Library - American Law and Legal InformationCrime and Criminal Law