See generally "Criminal Investigation (CI) At-a-Glance," Internal Revenue Service, U.S. Dep't of the Treasury, at [7]. In the Internal Revenue Code, the CI division is referred to as the "Intelligence Division" of the IRS. See subsection (b) of 26 U.S.C.§ 7608. The Intelligence Division, formerly known as the "Intelligence Unit," changed its name to "Criminal Investigation" in July 1978 (see "The History of IRS Criminal Investigation (CI)," Internal Revenue Service, U.S. Dep't of the Treasury, at [8]), although section 7608 has not been amended by Congress to reflect this change.
Daniel B. Evans, "The Tax Protester FAQ", at [1]. See also Robert L. Sommers, Testimony Before The Senate Finance Committee, "Taxpayer Beware: Schemes, Scams and Cons: Trust Scams on the Web", April 5, 2001, U.S. Senate web site, at [2]. See also David Cay Johnston, "White Hats Take to the Web to Dispel Anti-Tax Schemes," New York Times, March 25, 2004, at [3]. Evans is also cited by tax law professor James Edward Maule; see James Edward Maule, "For Would-Be Travelers on the Noncompliant Federal Income Tax Protester Path," Villanova University School of Law, at "Would-be Travellers on the Noncompliant Tax Protester Path". Archived from the original on 2008-02-25. Retrieved 2008-04-15.; see also Joseph A. Gambardello, "Street's position on taxes rejected often by courts," Philadelphia Inquirer, Feb. 16, 2008; see also Allen D. Madison, "The Futility of Tax Protester Arguments," 36 Thomas Jefferson Law Review 253, at 256, footnote 15 (Vol. 36, No. 2, Spring 2014).
irs.gov
Internal Revenue Manual, IRM Part 4, Chapter 10, Section Frivolous Return Program, at [6].
See generally "Criminal Investigation (CI) At-a-Glance," Internal Revenue Service, U.S. Dep't of the Treasury, at [7]. In the Internal Revenue Code, the CI division is referred to as the "Intelligence Division" of the IRS. See subsection (b) of 26 U.S.C.§ 7608. The Intelligence Division, formerly known as the "Intelligence Unit," changed its name to "Criminal Investigation" in July 1978 (see "The History of IRS Criminal Investigation (CI)," Internal Revenue Service, U.S. Dep't of the Treasury, at [8]), although section 7608 has not been amended by Congress to reflect this change.
Daniel B. Evans, "The Tax Protester FAQ", at [1]. See also Robert L. Sommers, Testimony Before The Senate Finance Committee, "Taxpayer Beware: Schemes, Scams and Cons: Trust Scams on the Web", April 5, 2001, U.S. Senate web site, at [2]. See also David Cay Johnston, "White Hats Take to the Web to Dispel Anti-Tax Schemes," New York Times, March 25, 2004, at [3]. Evans is also cited by tax law professor James Edward Maule; see James Edward Maule, "For Would-Be Travelers on the Noncompliant Federal Income Tax Protester Path," Villanova University School of Law, at "Would-be Travellers on the Noncompliant Tax Protester Path". Archived from the original on 2008-02-25. Retrieved 2008-04-15.; see also Joseph A. Gambardello, "Street's position on taxes rejected often by courts," Philadelphia Inquirer, Feb. 16, 2008; see also Allen D. Madison, "The Futility of Tax Protester Arguments," 36 Thomas Jefferson Law Review 253, at 256, footnote 15 (Vol. 36, No. 2, Spring 2014).
ocala.com
Rick Cundiff, "Trial notebook: a good reason to quit early," Jan. 24, 2008, Ocala Star-Banner, at [5].
senate.gov
Daniel B. Evans, "The Tax Protester FAQ", at [1]. See also Robert L. Sommers, Testimony Before The Senate Finance Committee, "Taxpayer Beware: Schemes, Scams and Cons: Trust Scams on the Web", April 5, 2001, U.S. Senate web site, at [2]. See also David Cay Johnston, "White Hats Take to the Web to Dispel Anti-Tax Schemes," New York Times, March 25, 2004, at [3]. Evans is also cited by tax law professor James Edward Maule; see James Edward Maule, "For Would-Be Travelers on the Noncompliant Federal Income Tax Protester Path," Villanova University School of Law, at "Would-be Travellers on the Noncompliant Tax Protester Path". Archived from the original on 2008-02-25. Retrieved 2008-04-15.; see also Joseph A. Gambardello, "Street's position on taxes rejected often by courts," Philadelphia Inquirer, Feb. 16, 2008; see also Allen D. Madison, "The Futility of Tax Protester Arguments," 36 Thomas Jefferson Law Review 253, at 256, footnote 15 (Vol. 36, No. 2, Spring 2014).
George L. Yaksick, Jr., CCH News Staff, "IRS Referrals of Criminal Tax Investigations at Eight-Year High," Federal Tax Day, July 21, 2008, Item #T.2, CCH Tax Research NetWork (online), citing "Statistical Portrayal of the Criminal Investigation Division's Enforcement Activities for Fiscal Years 2000 Through 2007" (July 9, 2008), Reference Number 2008-10-133, Inspector General for Tax Administration, U.S. Department of the Treasury, at [9].
usdoj.gov
U.S. Dep't of Justice, "Transcript of Nathan J. Hochman, Tax Division's Assistant Attorney General Announcing Creation of the National Tax Defier Initiative," April 9, 2008, at [11].
vill.edu
vls.law.vill.edu
Daniel B. Evans, "The Tax Protester FAQ", at [1]. See also Robert L. Sommers, Testimony Before The Senate Finance Committee, "Taxpayer Beware: Schemes, Scams and Cons: Trust Scams on the Web", April 5, 2001, U.S. Senate web site, at [2]. See also David Cay Johnston, "White Hats Take to the Web to Dispel Anti-Tax Schemes," New York Times, March 25, 2004, at [3]. Evans is also cited by tax law professor James Edward Maule; see James Edward Maule, "For Would-Be Travelers on the Noncompliant Federal Income Tax Protester Path," Villanova University School of Law, at "Would-be Travellers on the Noncompliant Tax Protester Path". Archived from the original on 2008-02-25. Retrieved 2008-04-15.; see also Joseph A. Gambardello, "Street's position on taxes rejected often by courts," Philadelphia Inquirer, Feb. 16, 2008; see also Allen D. Madison, "The Futility of Tax Protester Arguments," 36 Thomas Jefferson Law Review 253, at 256, footnote 15 (Vol. 36, No. 2, Spring 2014).
washingtonpost.com
"IRS watchdog thwarts tax evasion schemes," Nov. 11, 2012, Washington Post, at [4].
web.archive.org
Daniel B. Evans, "The Tax Protester FAQ", at [1]. See also Robert L. Sommers, Testimony Before The Senate Finance Committee, "Taxpayer Beware: Schemes, Scams and Cons: Trust Scams on the Web", April 5, 2001, U.S. Senate web site, at [2]. See also David Cay Johnston, "White Hats Take to the Web to Dispel Anti-Tax Schemes," New York Times, March 25, 2004, at [3]. Evans is also cited by tax law professor James Edward Maule; see James Edward Maule, "For Would-Be Travelers on the Noncompliant Federal Income Tax Protester Path," Villanova University School of Law, at "Would-be Travellers on the Noncompliant Tax Protester Path". Archived from the original on 2008-02-25. Retrieved 2008-04-15.; see also Joseph A. Gambardello, "Street's position on taxes rejected often by courts," Philadelphia Inquirer, Feb. 16, 2008; see also Allen D. Madison, "The Futility of Tax Protester Arguments," 36 Thomas Jefferson Law Review 253, at 256, footnote 15 (Vol. 36, No. 2, Spring 2014).
