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6653(b)), as a part of the civil tax liabilities, are very much a
part of the investigation.
There is, however, a more fundamental error in petitioner's
reasoning. The gravamen of the argument from petitioner's point
of view is that the decision to hold in abeyance the civil tax
resolution procedures is simply a ministerial act. As we have
noted, the criminal and civil aspects of a tax fraud
investigation are inextricably intertwined. But there is no
question that once the criminal investigation begins there is a
clear distinction between ultimate procedural avenues that each
takes, and "It has long been the policy of the I.R.S. to defer
civil assessment and collection until the completion of criminal
proceedings." Badaracco v. Commissioner, 693 F.2d 298, 302 (3d
Cir. 1982), affd. 464 U.S. 386 (1984).
This policy is predicated on various considerations. The
often cited reason is potential conflict between avenues of civil
and criminal discovery if parallel civil and criminal cases
proceed. Compare Campbell v. Eastland, 307 F.2d 478 (5th Cir.
1962), with Commissioner v. Licavoli, 252 F.2d 268 (6th Cir.
1958), affg. T.C. Memo. 1956-187. But there are other
considerations such as where a party or witness may be put in a
situation of testifying when the testimony may be incriminating.
See United States v. Kordel, 397 U.S. 1 (1970). There is also
the confusion inherent in two cases that are proceeding
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