All Theses, Dissertations, and Capstone Projects

Year of Award



Master of Science in Taxation (MST)


College of Business & Professional Studies

Degree Program



Business Administration


tax court, custody, rights, revenue, warnings


In 1966 the United States Supreme Court ruled in Miranda v. Arizona, 384 U.S. 436 (1966), that a person in custody who is interrogated by officers regarding matters that might tend to incriminate him is entitled to be warned of certain rights that he has under the United States Constitution. In many instances the holding of this case is easily applied. However, the unique nature of criminal tax procedures has raised many questions regarding the application of the "Miranda warnings" to criminal tax investigations. This research project will analyze the questions raised and discuss the effect that the courts' rulings have had on criminal tax investigations as well as the possible effects had the courts ruled differently. Following the introduction will be a discussion of the characteristics of criminal tax investigations that distinguish them from other types of investigations. It is these differences that have caused the courts to apply the decision of Miranda v. Arizona uniquely to criminal tax cases. Next will be an analysis of the requirements set down by the courts in various instances that have occurred during criminal tax investigations. An understanding of the courts' rulings is essential to the comprehension of what is presently required of Special Agents in procedures outlined by the IRS. Finally, the conclusion will present comments .regarding the present procedures in place by the IRS that 1 ensures compliance with the Internal Revenue Code and Regulations without infringing upon the taxpayers' constitutional rights under Miranda.

Document Type

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