Abstract
The recent Supreme Court decision in Beckwith v. United States, holding that Miranda does not extend to noncustodial tax investigations, has important implications with respect to the News Release doctrine and the involuntary consent grounds considered in motions to suppress evidence. This article will examine Beckwith and its potential significance with respect to these other doctrines, discussing the factors which the IRS and the courts should consider in order to assure fair treatment of taxpayers during investigations.
Recommended Citation
Curtis L. Christensen,
Taxpayer Rights in Noncustodial IRS Investigations after Beckwith v. United States,
10
U. Mich. J. L. Reform
297
(1977).
Available at:
https://repository.law.umich.edu/mjlr/vol10/iss2/6
Included in
Constitutional Law Commons, Fourth Amendment Commons, Supreme Court of the United States Commons, Tax Law Commons