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But Sullivan held only that a taxpayer could not defeat a prosecution for failure to file a tax return on the grounds that his income was illegally obtained.
415, 99 L.Ed. 475 (1955), established that the Fifth Amendment did not bar prosecution for failure to file a form such as 11C.
the case is dismissed or terminated by the convening authority or on motion of the prosecution for failure of available evidence or witnesses.
Despite the fact that a third of new buildings fail to meet even our own pitiful official standards, there has not been a single prosecution for failure.
The statutory requirement to register and file gambling tax returns was held to compel self-incrimination and the privilege became a complete defense to a criminal prosecution for failure to register and pay the related taxes.
510, 97 L.Ed. 754 (1953), a prosecution for failure to register and pay the gambling tax, this Court held that the registration requirement and the obligation to pay the gambling tax did not violate the Fifth Amendment.
Similar(44)
Were it not so, arcane English laws would, for example, have led to prosecutions for failure to perform medievally mandated archery practise being pursued into the industrial age, and would – even to this day – result in Halloween trick-or-treaters being charged under old strictures about "wilfully and wantonly" knocking on doors.
The result has been a feedback loop, accelerating through the 2000s, where criminal prosecutions for failure to disclose HIV status have generated publicity that has implicitly instructed the public on how to respond to HIV.
Paul was being sought by the FBI on an unlawful flight to avoid prosecution warrant for failure to appear for trial Dec. 12, 1983 in St. Johns County Fla. on a charge of attempted murder.
A long-standing practice of the IRS has been not to recommend criminal prosecution of individuals for failure to file tax returns, provided they voluntarily file, or make arrangements to file, before being notified they are under criminal investigation.
'While undoubtedly the right of a witness to refuse to answer lest he incriminate himself may be tested in proceedings to compel answer, there is no support for the contention that there must be such a determination of that question before prosecution for the willful failure so denounced.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com