3 ms·

> What's important is that what the IRS learns this way should not be shared with other agencies. I'm not sure if it does; but regardless, it's not admissible

by csomar 6y ago

> What's important is that what the IRS learns this way should not be shared with other agencies. I'm not sure if it does; but regardless, it's not admissible in a court of law. So if you did hid your steps well, or it was foreign income (which the police/FBI is less enthusiastic to resolve), then you might get off free :)

voxic11 6y ago
It certainly is admissible, and it does get shared with other agencies. > Under §6103(i)(1), an assistant U.S. attorney may obtain tax returns as part of a non-tax criminal investigation or grand jury proceeding by submitting an ex parte application to a federal district judge. Taxpayers have no right to notice, a hearing, or dis-closure of the application,1 and prosecutors may file simultaneous motions to seal both the application and subsequent order granting or denying the application.2 The district judge “may” grant the order if (1) there is reasonable cause to believe a criminal act has been committed, (2) there is reasonable cause to believe the tax return is relevant to the commission of the criminal act, and (3) the return is sought exclusively for use in a federal criminal investigation or proceeding and the information sought cannot reasonably be obtained from another source. > In preparing for trial, defense counsel in both tax and non-tax cases need to anticipate that the government might attempt to offer tax returns not directly at issue in the case to show knowledge and intent, unexplained wealth, or even the falsity of rep-resentations made in connection with a fraudulent scheme. While some courts have permitted the gov-ernment to introduce tax returns as circumstantial evidence of some disputed fact... https://www.maglaw.com/publications/articles/2015-05-21-the-government-s-use-of-tax-returns-at-trial/_res/id=Attachments/index=0/070051534Morvillo.pdf https://www.maglaw.com/publications/articles/2015-05-21-the-...

by csomar 6y ago

voxic11 6y ago

It certainly is admissible, and it does get shared with other agencies. > Under §6103(i)(1), an assistant U.S. attorney may obtain tax returns as part of a non-tax criminal investigation or grand jury proceeding by submitting an ex parte application to a federal district judge. Taxpayers have no right to notice, a hearing, or dis-closure of the application,1 and prosecutors may file simultaneous motions to seal both the application and subsequent order granting or denying the application.2 The district judge “may” grant the order if (1) there is reasonable cause to believe a criminal act has been committed, (2) there is reasonable cause to believe the tax return is relevant to the commission of the criminal act, and (3) the return is sought exclusively for use in a federal criminal investigation or proceeding and the information sought cannot reasonably be obtained from another source. > In preparing for trial, defense counsel in both tax and non-tax cases need to anticipate that the government might attempt to offer tax returns not directly at issue in the case to show knowledge and intent, unexplained wealth, or even the falsity of rep-resentations made in connection with a fraudulent scheme. While some courts have permitted the gov-ernment to introduce tax returns as circumstantial evidence of some disputed fact... https://www.maglaw.com/publications/articles/2015-05-21-the-government-s-use-of-tax-returns-at-trial/_res/id=Attachments/index=0/070051534Morvillo.pdf https://www.maglaw.com/publications/articles/2015-05-21-the-...