Wednesday, April 29, 2015

Civil Fraud Vs. Criminal Fraud With Regards to Taxation

Civil fraud - when all the elements of fraud cannot be proven beyond reasonable doubt, but these elements can be established by clear and convincing evidence amounting to more than a mere preponderance of evidence.

Criminal fraud - a criminal tax fraud case results when all the elements of fraud can be proven beyond reasonable doubt. "Proof beyond reasonable doubt".

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