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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 315 / 352

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© D.L. Crumbley

Tax Fraud

Bradford v. Commissioner provides other badges of fraud:

Understatement of income.

Inadequate records.

Failure to file tax returns.

Implausible or inconsistent explanations of behavior.

Concealing assets.

Failure to cooperate with tax authorities.

Engaging in illegal activities.

Attempting to conceal illegal activities.

Dealing in cash.

Failing to make estimated tax payments.

Many of these badges and others may be found in the Internal Revenue Manual. Source: 796 F. 2d 303 (CA-9, 1986).

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