Archives July 2016

CPA Charged with Preparing False Tax Returns Found Not Guilty on All Counts

A certified public accountant was charged with conspiracy to defraud the IRS, preparing and filing false tax returns and obstructing a CFTC and an IRS investigation. The jury found him not guilty on all counts.

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Taxpayer Was Convicted of Failure to File a Tax Returns Based Upon IRS Transcript U.S. v. Maga, 2012 U.S. App. LEXIS 6867 (6th Cir. 2012)

Taxpayer appealed his conviction for failing to file a tax return based upon the testimony of an IRS agent who read an IRS transcript purporting to reflect a history of taxpayer's tax return history. Taxpayer asserted that his confrontation clause rights had been violated since the IRS agent did not input the information that resulted in the transcript.

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Social Security Benefits Constitute Taxable Income

Taxpayer filed a petition challenging Respondent Commissioner of the Internal Revenue Service's (IRS) notices of deficiency. Lawrence argued that his pension and social security benefits did not constitute taxable income because they were paid directly to the IRS pursuant to an IRS levy to recover his outstanding income taxes. The United States Tax Court upheld the Commissioner's deficiency determination. Lawrence appealed.

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Prosecutor Misconduct was Not Sufficient to Reverse Tax Conviction U.S. v. Guinn, 2012 U.S. App. LEXIS 5103 (11th Cir. 2012)

Taxpayer was convicted pursuant to 7203 for failing to file several tax returns. Taxpayer appeal based upon the alleged misconduct of the prosecutor. The Court affirmed based upon "harmless error".

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