NCJ Number
28917
Journal
American University Law Review Volume: 24 Issue: 3 Dated: (SPRING 1975) Pages: 751-796
Date Published
1975
Length
46 pages
Annotation
THIS COMMENT BRIEFLY SURVEYS THE BACKGROUND OF MIRANDA, THE RATIONALE UNDERLYING ITS WARNINGS, AND THE APPLICATION OF THAT REASONING TO THE IRS CRIMINAL INVESTIGATION.
Abstract
THE AUTHOR POINTS OUT THAT CRIMINAL TAX FRAUD INVESTIGATIONS HAVE NOT BEEN SUBJECTED TO THE SAME STRICT JUDICIAL CONTROL THAT HAS BEEN EXERCISED IN OTHER MORE CONVENTIONAL CRIMINAL INVESTIGATIONS SINCE MOST COURTS HAVE HELD THAT MIRANDA WARNINGS ARE NOT CONSTITUTIONALLY REQUIRED. THE EFFICACY OF RELYING ON AN IRS PRESS RELEASE NOTICE OF CRIMINAL INVESTIGATIVE POLICIES (WHICH INCLUDE GIVING TAX PAYERS A WARNING THAT THEY ARE THE TARGET OF A CRIMINAL PROBE) AS A MEANS OF GUARANTEEING MIRANDA-TYPE WARNINGS FOR THE TAXPAYER IS THEN EXAMINED. EMPHASIZED IS THE FACT THAT THE IRS HAS CONSISTENTLY AND SUCCESSFULLY ARGUED THAT THE AGENCY RULES EXCEED ANY LEGAL REQUIREMENTS, THAT, UNLIKE MIRANDA CUSTODIAL SITUATIONS, THERE IS NO CONSTITUTIONAL RIGHT TO BE GIVEN ANY WARNINGS, AND THAT THE IRS INVESTIGATIONS ARE NONADJUDICATORY AND THEREFORE NOT SUBJECT TO THE CAREFUL SCRUTINY OF DUE PROCESS ANALYSIS. THE AUTHOR SUGGESTS THAT IT WOULD BE PREFERABLE TO SECURE A JUDICIAL DETERMINATION THAT MIRANDA WARNINGS WERE CONSTITUTIONALLY REQUIRED IN THE TAX CONTEXT, SINCE SUCH A DETERMINATION WOULD STEM FROM THE RECOGNITION THAT A TAX SUSPECT IS SUSCEPTIBLE TO THE DANGERS OF INHERENT MENTAL COERCION. HE CONCLUDES THAT ABSENT A DEFINITIVE RULING ON THE APPLICABILITY OF MIRANDA, ADMINISTRATIVE DUE PROCESS AFFORDS A WORKABLE AND SATISFACTORY MEANS OF PROTECTING THE TAXPAYER UNDER INVESTIGATION FOR CRIMINAL FRAUD.