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To Foil Filching from Federal Fisc -- Test to Thwart (Some) Shelters
Alvin D. Lurie 
May 28, 2004
Excerpt: Is the verb 'filch' too strong to describe a raid on the fisc by way of abusive tax shelters? In normal usage an 'abuse' connotes a corrupt practice. If we can identify corruption, in reference to tax practice, as frustrating collection of one's tax liability by unlawful means, I submit we have fairly described a filching. If anything, the verb is not strong enough.
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