Are There Procedural Deficiencies in Tax Fraud Cases? A Reply to Professor Schoenfeld
31 Pages Posted: 13 Jul 2016
Date Written: 2001
This article is a reply to Marcus Schoenfeld's article, "A Critique of the Internal Revenue Service's Refusal to Disclose How It 'Determined' a Tax Deficiency, and of the Tax Court's Acquiescence with This View," 33 Ind. L. Rev. 517 (2000). Professor Schoenfeld argued that a combination of factors conspire to hinder taxpayers' defense of civil tax cases, particularly cases involving allegations of fraud. His concerns center on taxpayer access to IRS information and IRS techniques for proving tax fraud. This reply tackles each of those sets of issue in turn, arguing that in many contexts, existing checks on the IRS are sufficient, but also recommending specific improvements to some aspects of the tax controversy process.
Keywords: Notice of Deficiency, Tax Court, IRS, Deficiency Determination, Tax Deficiency
JEL Classification: H26, K34, K41, K42
Suggested Citation: Suggested Citation