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.
Section 7212 of the Internal Revenue Code punishes intentional attempts to interfere with the IRS’s administration of the Internal Revenue laws.
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.
Court Denies Tax Preparer's Motions for Judgment of Acquittal and New Trial
Criminal No. 18-215 (MAS)
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.
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.
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.
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.
Which Federal Sentencing Guidelines Apply to a Section 7212 Violation of the Internal Revenue Code for Obstruction of Justice?
The Government Has Focused a Considerable Amount of Energy To Prosecute Taxpayers Who Failed to File FBAR Reports and Accurately Account For Taxes. The Government has used the Required Records Doctrine to compel taxpayers to produce foreign bank account records.