September 2015
Western New England Law Review;2015, Vol. 37 Issue 3, p265
Academic Journal
The article examine the U.S. laws that allows unlimited time to prosecute allegations of tax fraud, false returns and instances of non-filed tax returns. Topics discussed include the U.S. Internal Revenue Service (IRS) limitless tax investigations; sections 6501(e)(1)-(3), (9) of the U.S. Internal Revenue Code (IRC) that provides unlimited time to determine a deficiency; and need of a finite assessment period. It mentions statutes in the Revenue Act of 1913 to assess a fraud.


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