of derivative liability -- i.e., liability, or guilt, other than as a principal can apply to the crime of tax evasion …. The theories of derivative liability including aiding and abetting under 18 USC 2(a), causing under 18 USC 2(b), and … Pinkerton liability for crimes committed by another person who is a co-conspirator. These questions were presented in a trilogy …

Annotation: the article investigates legal liability for tax evasion in the USA. The authors present an analysis of the … regulatory legal framework regulating liability for tax crimes and offenses, as well as the procedure of tax collection in the …