scholarly journals Criminal Tax Investigation in the United States: Focusing on the role and function of the Internal Revenue Service

2014 ◽  
Vol 15 (3) ◽  
pp. 353-378
Author(s):  
지유미
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
And Function ◽  
Role And Function

Supervision of Field Services in the United States Revenue Administration

1933 ◽  
Vol 27 (6) ◽  
pp. 930-942
Author(s):  
Carroll K. Shaw
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue Service ◽  
United States Government ◽  
Internal Revenue ◽  
Administrative Control ◽  
States Government ◽  
Respective Field ◽  
Revenue Administration ◽  
Centralized System

The two revenue-collecting services of the United States government offer interesting contrasts in the methods used for the administrative control of their respective field services. This arises in large part from the fact that the Bureau of Customs has been the more decentralized service. Ever since its establishment in 1789, and in the course of a long and continuous existence, it has built up a background of traditional decentralization which contrasts with the policy of centralization characterizing the Bureau of Internal Revenue. The latter service has a much shorter history, really beginning in 1862, although internal taxes were levied by the federal government from 1791 to 1802, and from 1813 to 1817. By virtue of the fact that Congress conferred administrative powers directly upon the commissioner of internal revenue, rather than upon the Secretary of the Treasury (as was done in the case of the customs service), a more integrated and centralized system of control has been used in the internal revenue service since the beginning of its existence.

scholarly journals Civil Rights in Juvenile Courts

1969 ◽  
pp. 341
Author(s):  
Brian Kaliel
Keyword(s):  
United States ◽  
Civil Rights ◽  
General Pattern ◽  
The United States ◽  
Juvenile Courts ◽  
The Subject ◽  
The Law ◽  
And Function ◽  
Role And Function

Civil rights in juvenile courts is an area of the law that has attracted wide discussion and comment in the United States. Canada's laws, however, while following the same general pattern as those in the United States have not been the subject of close scrutiny. The purpose of the article is to scrutinize Canada's laws and place them in the context of modem views as the role and function of juvenile courts.

Why Are There No Clinical Ethicists in France?

2001 ◽  
Vol 10 (3) ◽  
pp. 341-344 ◽  
Author(s):  
JEAN-CHRISTOPHE MINO
Keyword(s):  
United States ◽  
Ethics Committees ◽  
The United States ◽  
Ministry Of Health ◽  
Research Project ◽  
Hospital Ethics Committees ◽  
French Hospital ◽  
Hospital Ethics ◽  
And Function ◽  
Role And Function

As part of a research project, sponsored by the French Ministry of Health, comparing the role and function of French hospital ethics committees as compared to those in the United States, I was intrigued by differences that emerged. Particularly, why should it be that professional ethicists, such prominent figures in America, have no counterpart in France?

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