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On this edition, Jack Trachtenberg discusses the New York Office of Tax Enforcement and its Special Investigations Unit arm, recently established to improve voluntary tax reporting compliance through voluntary disclosure and through criminal investigations and related action. Mr. Trachtenberg outlines the strategic mission of the Special Investigations Unit, signposts of criminal and fraudulent intent, and the impact of tax preparer involvement. He also discusses tools investigators use to establish fraudulent intent and strategies taxpayers use in their defense. Copyright© 2009 LexisNexis, a division of Reed Elsevier Inc.