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PDF Publication 5354 (Rev. 9-2020) - Internal Revenue Service

PDF Publication 5354 (Rev. 9-2020) - Internal Revenue Service-2026

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The February 2021 Criminal Tax Bulletin from the IRS discusses several significant legal cases related to criminal tax law, including the Eighth Circuit's ruling on Klein conspiracies, the Supreme Court's clarification on wire fraud requirements, and various rulings on grand jury subpoenas, attorney-client privilege, witness testimony, collateral estoppel in criminal cases, sentencing guidelines, and restitution under the Mandatory Victims Restitution Act. The bulletin highlights key judicial interpretations that impact the prosecution of tax-related crimes and procedural standards in federal courts.

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