leads doctrine

leads doctrine. Tax. In a tax-evasion case, the rule that the government must investigate all the taxpayer’s leads that are reasonably accessible and that, if true, would establish the taxpayer’s innocence, or the government risks having the trial judge presume that any leads not investigated are true and exonerating. [Cases: Internal Revenue 5312.]

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词条贡献者

资深译员王漾，毕业于一所旨在培养高级翻译专业人才的翻译院校，擅长翻译各类与雇主商业秘密相关的法律文件。