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Article
The Fifth Amendment and The Conjurer’s Circle: Exploring the Privilege Against Self-Incrimination in Federal Tax Practice
Charleston Law Review (2014)
  • Timothy M Todd, Liberty University
Abstract
Federal tax practice is unique in that it comprises civil, criminal, and administrative law, and it is replete with self-incrimination concerns. This article discusses the application of the Fifth Amendment in the various stages of federal tax representation, including the return stage, the examination and audit stage (including eggshell audits), civil tax cases, and criminal tax cases.
Publication Date
2014
Citation Information
Timothy M Todd. "The Fifth Amendment and The Conjurer’s Circle: Exploring the Privilege Against Self-Incrimination in Federal Tax Practice" Charleston Law Review Vol. 9 (2014)
Available at: http://works.bepress.com/timothy_todd/7/