ABSTRACT
Since the use of indirect methods of proof is relatively new in the area of jurisprudence, it is only natural that they have evolved through a series of appeals and reviews. In establishing the requirements for their use, courts have reœned the use of indirect methods by placing unique circumstances and restrictions on the government (taxing authority) when they are applied to criminal tax cases. ese unique aspects follow the fact that tax crimes are a unique form of œnancial fraud. ere are three general areas in which tax crimes di›er from the œnancial crimes perpetrated by con men and thieves.
