In re TEA Investigations 2020 SDSC 7
In re TEA Investigations 2020 SDSC 7
| Date of judgment | 11th March 2020 |
|---|---|
| Justices | Chief Justice Euphyrric Justice CreatingKing Justice RemasterMorrowind |
| Held | The exclusion of the Attorney General in TEA investigations is constitutional as tax audits are not criminal investigations and therefore fall outside of the Attorney General’s remit. |
| Ruling | 3-0 |
| Applicable precedent |
MAJORITY OPINION by Chief Justice Euphyrric
(with Justices CreatingKing and RemasterMorrowind agreeing)
[1]. After reading what was a set of lengthy arguments for both sides, the Supreme Court recognises that according to the Constitution of SimDemocracy, the Attorney General, which shall hereon be shortened to AG, has primary authority over all criminal investigations (Art. 7, §4).
[2]. The Court recognises the petitioner’s arguments that financial crimes are covered under the Criminal Code, and therefore any investigations that may seek to find any criminal wrongdoing would be covered by the definition of a ‘Criminal Investigation’.
[3]. The Court found the respondent’s information regarding the differences between an Audit and an Investigation to be crucial in our deliberation.
[4]. The Court has unanimously found that an Audit, while an act to detect tax fraud, is not an investigation, and therefore cannot be a Criminal Investigation. As this is the case, the AG shall have no oversight over the Auditing process.
[5]. The Court has decided to, in order to avoid any future confusion, recommend the Senate amend §1.3 of the TEA creation request from:
§1.3. Audit citizens and companies to ensure that they have correctly paid their taxes. Tax fraud, when detected, is to be sent to the Attorney General, who may choose to pursue the matter through the legal system. The TEA may exercise discretion here in the interest of guiding well-meaning citizens and businesses to correct and timely tax payments without sending them through the legal system.
To:
§1.3. Audit citizens and companies to ensure that they have correctly paid their taxes. Tax fraud, when detected, is to be sent to the Attorney General, who may choose to pursue the matter through the legal system.
