Putting TRAC to Work |
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Legal and Scholarly |
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Belarmine University |
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December 6, 2013 |
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Tax Fraud: The Journey from Civil Investigation to Criminal Prosecution and Back Again By Alisha M. Harper, Academy of Business Research Journal |
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According to TRAC (Transactional Records Access Clearinghouse), during 2013, approximately 530 criminal prosecutions in the United States included a Title 26 criminal statute as the lead charge. TRAC, IRS Criminal Enforcement by District, Percent of Prosecutions with Tax Lead Charge. Of the 530 prosecutions, 430, or 81 percent, were either pursuant to Internal Revenue Code § 7201 or Internal Revenue Code § 7206......[Citing TRAC research]. |
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Copyright 2016
