I. INTRODUCTION II. CRIMINAL INV...

I. INTRODUCTION

II. CRIMINAL INVESTIGATIONS below I.R.C. [subsection] 7201, 7202,
7203 7206 AND 7212(A)
A. Policies and conducts of IRS Investigations
1 meanings of IRS Investigations
2 Policies
3 Constitutional Considerations
a. Notice and fit Process Requirements
b Substantive Rights and IRS Internal Regulations
c Fifth Amendment Issues and Disclosure of Documents
4 Statute of Limitations
B I.R.C. [section] 7201
1 proper spheres
a. Existence of a Tax Deficiency
b Affirmative Act Constituting Evasion
c Willfulness
2 Defense
a. Lack of Deficiency
b Lack of Willfulness
c Third Party Liability/Reliance
d Selective Prosecution
C I.R.C. [section] 7202
1 Willful Failure to