Tax returns have been held admissible as prior inconsistent statements.{footnote}Halladay v. Verschoor, 381 F.2d 100 (8th Cir. 1967).{/footnote}

Confidentiality provisions contained in Title XII of the Tax Reform Act of 1976 set forth procedures which must be followed in order for tax returns or information from tax returns to be disclosed to or used by prosecutors.{footnote} [4057]  P.L. No. 94-455, 26 U.S.C. §§ 6103, 7213 and 7217.

Check 1 ALR4th 959{/footnote}  If a proceeding relates to "tax administration"{footnote}Defined in 26 U.S.C. § 6103(b)(4)(A)){/footnote}, the statute is satisfied if the federal prosecutor has subpoenaed the return in issue, whereas more stringent requirements are in place for proceedings which do not relate to tax administration.{footnote} [4059]  Admissibility under the statute of tax returns in a fraud prosecution is explored extensively in United States v. Mangan, 575 F.2d 32, 37-41 (2d Cir. 1978).  The Court held any error vitiated by the defendant’s failure to file a motion to suppress, and also cited the presumption or regularity for official records.  See also OFFICIAL RECORDS AND REPORTS–Presumption of Regularity.{/footnote}

These protections have been held not to extend to a taxpayer’s own copies of returns.{footnote}United States v. O’Mara, 122 F. Supp. 399 (D.C.D.C. 1954).{/footnote}

Courts have generally held that tax returns are privileged whether or not state tax laws prohibit their disclosure by the state.{footnote} [4061]  70 A.L.R.2d 240.{/footnote}  See also REQUIRED RECORDS.

Privilege Against Self-Incrimination

The privilege against self-incrimination may be raised as to information sought in a tax return.{footnote}Check Garner v. United States, 424 U.S. 648, 47 L.Ed.2d 370, 96 S.Ct. 1178 (1976).{/footnote}

Authentication

Signatures on tax returns are presumed valid, by operation of statute,{footnote} [4063]  I.R.C. § 6064.{/footnote} and handwriting on tax returns has been held self-authenticating.{footnote}United States v. Mangan, 575 F.2d 32, 41-42 (2d Cir. 1978) (citing I.R.C. § 6064).{/footnote}  See also HANDWRITING; SIGNATURES. 

Admissibility of Duplicate

26 U.S.C. 7513 (duplicates of tax returns and other documents treated as originals)

[changed by new code?]

Failure to File

A prior conviction for failure to file a tax return has been held admissible as impeachment.{footnote}United States v. Gellman, 677 F.2d 65 (11th Cir. 1982).{/footnote}  See also CONVICTIONS. In a criminal tax prosecution,  the defendant’s failure to file tax returns for three years was held admissible as evidence of habit.{footnote} [4066]  United States v. Luttrell, 612 F.2d 396 (8th Cir. 1980).{/footnote}

Relevance of Tax Evasion

In a suit brought by a customer who allegedly was the victim of a "ponzi" scheme, it was held that evidence of the customer’s alleged underreporting of income from the investment was substantially more prejudicial than probative.{footnote}Harrison v. Dean Witter Reynolds, Inc., 79 F.3d 609 (7th Cir. 1996).{/footnote}