Some Questions About Income Tax Audits
An income tax audit is essentially a search. Why, consistent with the Fourth Amendment to the US Constitution, doesn’t it require a search warrant signed by a judge?
Since income-tax audits sometimes lead to criminal prosecutions and jail sentences, why is it not a requirement that anyone whom the IRS wishes to audit, first be given a “Miranda Warning,” with its notification of the right to remain silent and to have an attorney present?
Why isn’t the 5th Amendment to the US Constitution and its protection against self-incrimination a routine basis for the refusal to submit to an audit, thus requiring the IRS to make its cases without the cooperation of citizens forced to help in their own incrimination?
Source: http://georgereismansblog.blogspot.com/2021/11/some-questions-about-income-tax-audits.html
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