Reflections on United States v. Helmsley: should the 'impossibility' be a defense to attempted income tax evasion?
Article Abstract:
The no-tax-due defense should only excuse attempted tax evasion where defendants can show that they overpaid on other owed taxes and that the underpayment at issue is not the result of a willful attempt to claim undeserved deductions or fail to report taxable items. Just as the impossibility defense to criminal attempt is only available in cases of legal and not factual impossibility, taxpayers who plan to underpay their taxes should not be saved by the fortuitous event of overpayment of other taxes. Mistaken overpayments should not off-set intentional underpayments.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1993
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Much ado about $26 million: implications of privatizing the collection of delinquent federal taxes
Article Abstract:
Privatization of the IRS tax collection function is economically efficient and the 1997 congressionally instituted $26 million pilot program should be expanded. The pilot program was instituted to test collection results and costs of collection using contracts with private collection agencies and law firms. Loss of taxpayer privacy, abusive practices, and weakening of the self-reporting system are weak arguments against privatization of the tax collection function.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1997
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