Monday, February 11, 2008
Ellen Podgor (Stetson) of our sister White Collar Crime Prof Blog praises the DOJ's increased use of injunctive relief against fraudulent tax return preparers and tax-fraud promoters:
One has to applaud the tax division for trying to stop criminal conduct prior to it occurring. The use of a civil remedy to avoid criminality should also be applauded. As opposed to waiting for a crime to occur and then have to spend tax dollars on the prosecution, the DOJ is using injunctive relief to promote compliance with the law.