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

资深法律翻译Patrick，毕业于美国顶尖的高级翻译学院，专注翻译各类与资产管理有关的法律文件。