ABSTRACT
In this case, cash on hand is based on the currency found at John Doe’s residence during the execution of the search warrant (Table 8.1, line 1). ‚ere are tax cases that say that there must be cash-on-hand šgures. Cash on hand must be established as much as possible. ‚ere are various methods to determine cash on hand. One method is to check on bank deposits shortly aƒer year-end. Any cash deposits can be shown as cash on hand at year-end. Another method is to show the diŸerence between cash deposits and checks to cash during the year. Another method is to use the cash-on-hand šgure used on personal šnancial statements to creditors. If there is no cash on hand at year-end, then the investigator must present some evidence that the subject has no possible cash on hand.
