Certain taxpayers who are citizens of foreign countries also have green cards granting them resident status in the United States. Some argue the laws regarding their obligation to file FBARs are unconstitutionally vague.
Court Finds That the Criminal Offense for a U.S. Resident’s Willful Failure to File an FBAR was Not Unconstitutionally Vague
The Applicable Federal Sentencing Guideline for a Violation of Internal Revenue Code Section 7212.
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Section 7212 of the Internal Revenue Code punishes intentional attempts to interfere with the IRS’s administration of the Internal Revenue laws.
In a Criminal Tax Case the Taxpayer Must Press His Statute of Limitation Defense at Trial or It Will Be Waived
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The statute of limitations for crimes in violation of the income tax laws is generally six years. However, the taxpayer cannot rely upon the statute of limitations as a defense if the taxpayer's counsel is asserting the statute of limitations defense for the first time on appeal. The taxpayer must press the statute of limitations defense during the trial.
United States v. Batts, 2020 U.S. Dist. LEXIS 43336 (March 12, 2020)
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Court Denies Tax Preparer's Motions for Judgment of Acquittal and New Trial
Criminal No. 18-215 (MAS)
Tax Return Preparer Wins Federal Criminal Tax Trial in Stunning Fashion.
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Sergio Gardea an accountant and tax return preparer with offices in Akron and Canton, Ohio prevailed in his federal jury trial in dramatic fashion with an unanimous NOT GUILTY verdict on all counts. Mr. Gardea had been charged with 30 counts of willfully filing false tax returns for clients. During the trial 9 counts were dismissed by the government and the jury found Mr. Gardea NOT GUILTY on all 21 counts remaining.
Verdict: Not Guilty on 30 Counts - United States v. Sergio Gardea.
Written by on in Criminal Tax Cases, When Winning is Your Only Option.
United States v. Sergio Gardea. Tax preparer found not guilty on all 30 counts of preparing false tax returns following a 2-weeks jury trial today. Mr. Gardea was represented by Miami criminal tax lawyer David M. Garvin.
Income Tax Evasion - Internal Revenue Code § 7201. When Winning is Your Only Option.
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Understanding the charge of tax evasion. In the world of federal criminal tax defense, to have a chance to win it is mandatory that both the taxpayer and his legal counsel know the intricate laws and rules that apply to criminal tax cases.
Selecting a Criminal Attorney, When Winning is Your Only Option, Revisited
Written by on in Criminal Tax Cases, Tax Audits, Appeals & Litigation, When Winning is Your Only Option.
Selecting a Criminal Attorney: If you learned that you were the target of a federal investigation, who would you call? How would you select a lawyer to represent you? In October of 2016 this blog discussed a number of factors that affect the outcome of federal criminal jury trials. This subject matter is revisited with newly published data by the United States District Courts.
When Does the Rule of Lenity Apply.
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It has been long recognized that a criminal statute that is ambiguous and capable of being interpreted to apply to more than one set of conduct, should be applied in a fashion that is narrower in scope.
Does a Green Card Holder Have to File U.S. Income Tax Returns and FBARs
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A citizen of the United Kingdom held a green card in the United States. He was indicted for not filing U.S. income tax returns and FBARs. The taxpayer challenged the constitutionality of the indictment.