Within the past year, district judges within the Second Circuit have issued a number of opinions in criminal and civil tax cases. Among the more significant opinions addressing criminal issues were a decision by Judge Colleen McMahon addressing both the use of psychiatric evidence to negate the specific intent requirement in a criminal tax prosecution and the admissibility of a statement given in the context of a civil tax audit, an opinion by Judge Lawrence McKenna addressing concealment of assets in a case involving the evasion of the payment of taxes and a decision by Judge Richard Berman discussing the process by which a taxpayer may invoke his Fifth Amendment privilege against self-incrimination in responding to an IRS summons.
Expert Psychiatric Evidence
