RICO (Racketeer Influenced and Corrupt Organization Act) and Tax Fraud - Return(s) to Racketeering?

• NCJ Number: 82913
• Journal: Criminal Law Bulletin Volume: 18 Issue: 3 Dated: (May/June 1982) Pages: 204-227
• Author(s): R E Zuckerman; C S Hunterton
• Date Published: 1982
• Length: 24 pages
• Sale Source: National Institute of Justice/
• Language: English
• Country: United States of America

Annotation

The authors explore a novel and important question concerning RICO: May the felony provisions of the federal tax laws be incorporated into RICO even though tax fraud is not among the offenses which constitute racketeering activity as defined in the statute?

Abstract

Before attempting an answer to this question, the authors explore such subsidiary questions as: May tax fraud be prosecuted as mail fraud? Tax fraud as mail fraud under RICO? In addition, the article takes a very close definitional look at key words in RICO: 'person,' 'pattern of racketeering activity,' 'enterprise,' and so on. (Publisher abstract)