Unlike narcotics trials in which the illegal transactions take place in secret between coconspirators, in tax trials witnesses are not often coconspirators and transactions take place in publicly recorded transactions.

• 与毒品审判中非法交易在密谋者之间秘密进行不同，在税务案件中，证人一般不是密谋者，而且交易是有公共纪录的。