This is a continuation article written on the heels of the executive order issued by the Income Tax Commissioner on the reciprocity between criminal and civil treatment of a case. Notwithstanding that the purpose of the order is not to regulate the right to remain silent in an income tax proceeding, one can glean details from it which shed more light on the issue. Although the executive order takes a rigid stance, which does not place an emphasis on the taxpayer’s right to remain silent, one can find indications of a softer position on the part of the Commissioner, and they are described in the article.
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