Points to Remember

The Selective Enforcement Defense in Civil and Criminal Tax Cases

A recognized defense in non-tax prosecutions, both federal and state, is that the Government discriminatorily and invidiously targeted the defendant. Although it fails far more often than it succeeds, the defense has been accepted in many non-tax cases. See, e.g., Annotation, What Constitutes Such Discriminatory Prosecution or Enforcement of Laws as to Provide Valid Defense in Federal Criminal Proceedings, 45 A.L.R. Fed. 732 (1979, as currently revised). The defense is constitutional in nature, implicating the Equal Protection and Due Process guarantees.

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