More than any other area of the criminal law, enforcement of the tax laws is associated with a specific date: April 15.
In a 2010 article
published in the Virginia Tax Review, Professors Joshua Blank and Daniel Levin
analyzed 782 press releases issued by the Tax Division between 2003 and 2009
announcing civil or criminal enforcement events. Blank and Levin concluded that
the Tax Division issued 58% more press releases between February 1 and April 15
than the rest of the year; 71% more between March 1 and April 15 than the rest
of the year; and a whopping 128% more between April 1 and April 15 than the rest
of the year.
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