Lexis Nexis Publishes the 2023 Edition of Robert S. Fink’s Treatise “Tax Controversies: Audits Investigations and Trials”

“Tax Controversies: Audits Investigations and Trials” is a two-volume treatise by Akin senior tax counsel Robert S. Fink. Originally published by Matthew Bender in 1980, it has been updated yearly by Lexis Nexis to provide tax practitioners with a guide as to how to handle the most difficult tax situations that may be encountered.

Chapters 1 through 4 discuss the why and how of the routine civil tax examination, civil appellate procedures, Tax Court practice, assessment and collection powers of Revenue Service together with the remedies and protections available to the taxpayer, and a discussion of the role of, problems encountered by, and liability of, the tax preparer.

Chapters 5 and 6 describe the criminal tax investigation from inception through final administrative review by the Department of Justice, the criteria by which cases are selected for criminal rather than civil disposition, and the various taxpayer strategies. Investigative techniques used by the Service-summons, grand jury subpoena, and search warrant—and the manner in which taxpayers can defend against such powers are covered in Chapters 7 through 9. Then, Chapters 10 through 12 explore the rights and privileges of taxpayers and how those rights and privileges can be utilized to forestall or defend against a charge of tax fraud.

The corporation as a taxpayer faces special circumstances in criminal tax examinations. Chapter 13 deals with the problems of the corporation, including its rights and privileges, criminal responsibility, analysis of the tax consequences of "slush funds" and other sensitive foreign and domestic payments, and a consideration of the problems of allocation of income and deductions and intracompany pricing.

Chapter 14 discusses the current policy of "voluntary disclosure" and how it may be utilized by the taxpayer for his protection. Chapters 15 analyzes the various civil penalties and Chapter 16 through 18 review the nature and extent of criminal charges and asset forfeiture that may be brought to bear against a taxpayer.  Chapters 19 and 20 explore the methods of proof used by the government and the defenses available to a taxpayer to counter such assertations.

Finally, Chapter 21 discusses the issues involved in a criminal sentencing while Chapter 22 considers the collateral consequences of a criminal tax conviction, its effect on civil liability, licenses, and other rights of a citizen.

With this new edition, the tax practitioner, whether a judge or prosecutor, attorney or accountant should be ready to handle the most complex tax cases.