Jeremy Temkin, here, has authored an article titled "The
Government's Use of Tax Returns at Trial," published in the New York Law
Journal, vol. 253 (5/21/15), here. The following is his summary which,
hopefully, will encourage readers to read the article
In criminal cases charging tax evasion and filing false returns, the
defendant’s income tax returns for the years at issue constitute essential
evidence of the alleged criminal conduct. But courts have also allowed
prosecutors in tax cases to offer the defendant’s returns for uncharged years
as Rule 404(b) evidence of his knowledge or intent with respect to the charged
conduct. Eve in narcotics and non-tax fraud cases, courts have allowed
prosecutors to offer tax returns filed (or not filed) by a defendant to
establish some relevant fact, such as unexplained wealth or conduct at odds
with the defense presented to the jury. Such evidence is especially
problematic for defense counsel because the defendant’s failure to report
certain items of income will often undermine a claim that the funds in question
represented legitimate income. This article addresses the government’s
ability to access the defendant’s tax returns in non-tax cases and its ability
to use returns not directly at issue in both tax and non-tax cases.
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