Judicial Ethics: Reporting Tax Evasion in Support Cases

, New York Law Journal

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Richard A. Dollinger writes that when a judge learns that a witness or a party has unreported "under-the-table" income, his or her first thought may be to contact taxing authorities. But the judicial decision to report tax evasion or other illegal conduct is more complicated, with an overlay of ethical rules and practical complications that caution judicial restraint.

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