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Prosecutions for Attempts to Evade Income Tax: A Discordant View of a Procedural Hybrid
Duke, Steven
Duke, Steven
Abstract
Legal proscriptions have proliferated at a Parkinsonian rate during the twentieth century, along with the officials who enforce them. Administrative agencies have assumed much of the prosecutor's prerogative of selecting targets for sanctions. Courts and juries, along with the prosecutor, have surrendered discretion to the agencies, as fact finding, law application, and law determination have all become part of the administrative process.