Archives 2016

Court Finds That the Statute of Limitations in a Section 7202 Tax Case Begins When Willfulness Arises.

In general the Internal Revenue Code provides that no action may be maintained more than six years after the commission of a criminal tax violation.
However, the Court has ruled that the statute does not necessarily begin when the tax return was filed or should have been filed.

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When Does Statute of Limitations Start to Run in Criminal Tax Cases?

When Does Statute of Limitations Start to Run in Criminal Tax Cases?

The statute of limitations for tax crimes may not begin to run on the later of the date the tax return was due or the date the return was filed. With regard to certain tax crimes, such as 7202, the date that the statute of limitation begins is the date that the taxpayer acted willfully. This will often be a question of fact that must be decided by the jury. As a result, a motion to dismiss based upon dates set forth in the indictment may be denied.

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Selecting a Criminal Tax Attorney

Selecting a Criminal Tax Attorney

Selecting a criminal tax attorney to represent you during a criminal tax investigation by the Criminal Investigation Division of the IRS may be a substantial factor in determining whether you will be indicted and ultimately whether you will prevail at trial with a jury verdict of NOT GUILTY on all counts.

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The Failure to Instruct the Jury That the Misdemeanor Section 7203 Willful Failure to Pay a Tax is a Lesser Included Offense of Tax Evasion Under Section 7201 is Reversible Error.

A taxpayer requested the trial court to instruct the jury that the willful failure to pay a tax is a lesser included offense of the charge of tax evasion. The trial court committed reversible error by refusing the taxpayer's requested instruction.

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The Refusal of the Court to Instruct the Jury

In a tax evasion case in which the taxpayer is charged pursuant to section 7201 of the Code, it is reversible error for the trial court to refuse the taxpayer's request to instruct the jury that willful failure to pay a tax under section 7203 is a lesser included offense, if the facts of the case would permit a reasonable jury to find willful failure to pay and not the additional act of concealment required to prove tax evasion.

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When May the Court Properly Include Interest and Penalties in Its Calculation of Tax Loss For Sentencing Purposes Under the Federal Sentencing Guidelines.

Generally, the Federal Sentencing Guidelines are based upon tax loss. The definition normally does not include interest and penalties. However, when a taxpayer is convicted of a tax offense in which he attempted to evade payment of the tax, interest and penalties, the Court may include interest and penalties in its calculation of tax loss.

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Sentence Based Upon Tax Loss Including Penalties and Interest

Taxpayer attempted to pay tax liens with checks from bank accounts that had been closed. The taxpayer was convicted after a jury trial of tax evasion. The Court sentenced the taxpayer based upon tax loss including interest and penalty since the taxpayer attempted to defraud the IRS for the entire amount.

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