Ethical and Strategic Issues Unique to Tax Cases

Criminal tax cases present unique challenges. If a defense attorney is dabbling in this area, it is important to understand not only the tax and procedural nuances specific to criminal tax cases but the ethical issues as well. Sarah Q. Wirskye discusses the Fifth Amendment act of production privilege, filing of the current year return, dealing with the prior year return, and the required records doctrine. She also reminds defense attorneys that they should be aware of potential conflicts of interest that may arise with joint representation in a civil tax examination, which may later become a criminal case.