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Scott Michel Comments on the Trends in IRS Criminal Enforcement

December 21, 2015, Tax Notes
Worldwide Tax Notes quoted Scott D. Michel on the recent trends in IRS criminal enforcement.  Noting that the IRS has appeared to focus its criminal enforcement resources on more non-traditional tax evasion and tax fraud cases, Mr. Michel said "It's beginning to look like the late '90s again when CI was not 'patrolling the streets' of normal general tax fraud, small business tax fraud, and the like." The article referenced an ABA Section of Taxation  report issued in the late 1990s and authored by Mr. Michel and by Caplin & Drysdale's Cono R. Namorato, which documented a similar trend two decades ago and described the detrimental impact of such a shift in enforcement priorities on traditional tax compliance and deterrence. For the full article, please visit Tax Notes's website.

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