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

法律翻译亚明，毕业于欧洲顶尖的高级翻译学院，专注翻译各类与汽车与运输有关的法律文件。