Archives July 30, 2016

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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Sub S Election Made Before the Taxpayer Closed on the Purchase of the Company Rendered the Election Invalid Schaer v. C.I.R., United States Tax Court (March, 2012)

The Internal Revenue Service conceded a $638,798 tax deficiency it had assessed against a Tampa business executive Alfred Schaer. The tax deficiency arose from a dispute over the date Schaer completed the purchase of the stock of Tampa-based Computer Management Consultants, Inc. in March 2005. Taxpayer made an invalid S election and as a result did not owe additional taxes.

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Concealment of Fraud Extends the Statute of Limitations

Indictment Charging Tax Evasion Was Not Barred By the Statute of Limitations Even though the Tax Return Had Been Filed More Than Six Years Earlier Because the Taxpayer Provided Bogus Documents to the IRS Subsequent to the Filing of the Tax Return to Conceal the Fraud.

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Taxpayer Placed Funds Offshore and Made Purchases Through a Creditcard U.S. v. BERRETTINI, 431 Fed. Appx. 114 (3rd Cir. 2011, cert denied, Mar. 5, 2012)

Pharmacy Operator Formed Offshore Corporations to Receive His Earnings and Obtained the Funds Through Credit Cards Issued to Him and “Loans”. The Taxpayer Decided to Represent Himself and Challenged the Jurisdiction of the Court. The Jurisdiction Argument Was Held to Have No Merit and the Court Found that there was Sufficient Evidence to Affirm the Convictions.

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Civil Tax Lawyer & Conflict in Criminal Tax Trial

Taxpayers Were Convicted of Tax Evasion and Conspiracy. Defendants Alleged That Their Civil Tax Lawyer Had a Conflict of Interest Because He Rendered Tax Advise that Was In Issue at the Trial But Acted as Criminal Trial Counsel For One of the Defendants. Defendants Moved for New Trial Based Upon This Conflict. The convictions were affirmed.

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Staffing Agent Failed to Pay Patroll Taxes for Employees U.S. v. MCLAIN, 646 F.3d 599 (8th Cir. 2011, cert denied, Mar. 19, 2012)

Defendant Who Operated a Staffing Agency for Nurses Was Convicted of Failure to Pay Employment Taxes and Evidence that Defendant Represented to the State that the Nurses Were Employees Was Admissible to Refute Defendant’s Claim at trial that the Nurses Were Independent Contractors.

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Incercerated Inmates Convicted of Preparing False Tax Returns U.S. v. RUTH, 413 Fed. Appx. 439 (3rd Cir. 2011, certiorari denied, Jan. 9, 2012)

Defendants Were Convicted of Filing False Tax Returns While Incarcerated Using Names of Other Inmates.
Freedom of Information Request Filed By One Defendant Could Be Used Against Codefendant

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