I have previously blogged this issue here to address DOJ Tax's claims that it has authority to investigate tax crimes. I had cited the Webster Report to the effect that the IRS was the only federal agency authorized to investigate tax crimes. I was reading a new TIGTA Report today titled The Criminal Investigation Division Can Take Steps to Ensure Its Seizure Opportunities Are Maximized, No. 2010-30-058 (6/18/10). The report also says (Background, p. 1): "The CI Division is the only Federal agency that can investigate potential criminal violations of the Internal Revenue Code."
Well, I thought, perhaps TIGTA is just not as smart or savvy as DOJ Tax and was just talking off the reservation (as was, presumably Judge Webster in the Webster report). So, I just did the trusty Google search and I find that the following sources, among many others, also repeat this notion, perhaps rotely (maybe cloning it from Judge Webster or whoever he cloned it from).
IRS CI
Treasury
Wikipedia
Facebook
You know, I guess if it is said often enough by somewhat credible sources (I am not among them, but can repeat what I read on the internet), someone may begin to believe this stuff.
Jack Townsend offers this blog on Federal Tax Crimes principally for tax professionals and tax students. It is not directed to lay readers -- such as persons who are potentially subject to U.S. civil and criminal tax or related consequences. LAY READERS SHOULD READ THE PAGE IN THE RIGHT HAND COLUMN TITLE "INTENDED AUDIENCE FOR BLOG; CAUTIONARY NOTE TO LAY READERS." Thank you.
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Tuesday, July 20, 2010
4 comments:
Comments are moderated. Jack Townsend will review and approve comments only to make sure the comments are appropriate. Although comments can be made anonymously, please identify yourself (either by real name or pseudonymn) so that, over a few comments, readers will be able to better judge whether to read the comments and respond to the comments.
If DOJ has no authority to conduct tax investigation, does it mean that HSBC (or other's) client who received a letter from DOJ can simply disregard it? Or return it back mentioning that DOJ has no authority to ask those questions? What would DOJ do in such a hypothetical case?
ReplyDeleteAnonymous,
ReplyDeleteI don't think that the target of a DOJ Tax criminal tax investigation can ignore the investigation or any indictment that may come from it. I think the test of the propriety of the investigation would come after the indictment.
I can't speak for what DOJ Tax would do in a case where the taxpayer sent back the letter stamped unacceptable or some such. I suspect that DOJ Tax would not affected one way or the other.
Thanks for your comment.
Jack Townsend
Sheesh! I think its safe to say if you got a letter like that from DOJ Tax you had better be lawyered up and hopefully you had already "Got In Line Brother". Ya think?
ReplyDeleteI may be a little late to this discussion, but, in response to Anonymous' question, I would hire the author of this blog, Jack Townsend, if I got such a letter. His commentary is knowledgable, thoughtful, and not a bombastic account of how great he is, unlike most of his lawyer brethren. For the record, I have no connection to Jack other than as a reader and sometimes commentator on this blog!
ReplyDelete