Chapter 2 – Tax Crimes - American Inns of Court

Sep 22, 2019 · In the early 1970s the Department of Justice (“DOJ”) followed a policy of restraint in the filing of conspiracy indictments. The Tax Division Manual for Criminal Tax Trials (July 1973) had this statement regarding the Section 371 conspiracy charge: “A policy of self-restraint has been applied by the Department with regard to the use of ... ................
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