id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-3405	Schoenfeld, Marcus	A Critique of the Internal Revenue Service's Refusal to Disclose How It "Determined" a Tax Deficiency, and of the Tax Court's Acquiescence with This View	2000	54	.pdf	application/pdf	29163	1360	55	'^ B. Civil Tax Fraud Cases Unlike criminal tax fraud cases, neither attorneys' fees nor a free transcript is available for indigent civil fraud petitioners because the Constitutional protections for criminal defendants generally do not apply to civil matters. The issue is seen most pointedly in civil fraud tax cases, especially in multiparty conspiracy civil fraud tax cases.	cache/inlawrev-3405.pdf	txt/inlawrev-3405.txt