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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 314 / 352

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© D.L. Crumbley

Tax Fraud

Tax fraud is somewhat different than legal fraud. The Supreme Court in Spies v. U.S. provides some badges of tax fraud:

Abnormal cash dealings.

False entries in records or creation of false documents such as invoices.

Duplicate set of books.

Concealing assets or sources of income.

Fictitious transactions.

Expenses not deducted to divert attention from unreported income.

Destruction of books or records.

Source: 317 U.S. 492 (1943).

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