During the course of discovery or a support trial, a judge learns that a witness or a party has unreported “under-the-table” income. Instinctively, a trial judge may recoil: The federal1 and state2 taxing authorities should be informed.

But the judicial decision to report tax evasion or other illegal conduct to “appropriate authorities” is more complicated, with an overlay of ethical rules and practical complications that caution judicial restraint.

Judicial Discretion

This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.

To view this content, please continue to their sites.

Not a Lexis Subscriber?
Subscribe Now

Not a Bloomberg Law Subscriber?
Subscribe Now

Why am I seeing this?

LexisNexis® and Bloomberg Law are third party online distributors of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® and Bloomberg Law customers are able to access and use ALM's content, including content from the National Law Journal, The American Lawyer, Legaltech News, The New York Law Journal, and Corporate Counsel, as well as other sources of legal information.

For questions call 1-877-256-2472 or contact us at [email protected]