Archives Aug. 2, 2016

Taxpayer's Were Convicted of Filing false Return and Willful Failure to pay

The taxpayers were convicted of willful failure to pay tax and filing false returns. The husband argued that the omitted income was a mistake. The jury rejected this defense. The wife made the mistake of volunteering to answer the questions of the agents instead of exercising her 5th amendment rights.

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Doctor Convicted of Attempting to Evade Taxes Claimed Affidavit to Get Search Warrant Omitted Important Information U.S. v. SRIVASTAVA, 2011 U.S. App. LEXIS 3309 (4TH Cir. 2011)

Government obtained an affidavit for a search warrant alleging that a doctor was submitting false billing. The doctor was convicted of tax violations based upon documents obtained during the search. The doctor challenged the search warrant based upon the position that important information was omitted from the search warrant affidavit.

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Bankruptcy Fraud Case in Child Support

In a bankruptcy fraud case the government sought to introduce evidence of a prior conviction for willful failure to pay child support. The Defendant objected. The Government argued that it was a specific intent crime equivalent to willful failure to pay tax under section 7203. The Court disagreed.

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Taxpayer Convicted Received a Sentencing Enhancement For Being an Organizer

Defendant appealed a 4 level enhancement for being an organizer and a 2 level enhancement for obstruction during the civil audit. The Court upheld the sentence enhancements. One member of the Court of Appeals dissented.

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Tax Evasion Charged Dismissed Due to Statute of Limitations U.S. V. JAMES RICHARDS, 2011 U.S. Dist. LEXIS 37367 (E.D. Cal. 2011)

Taxpayer was charged with tax evasion pursuant to 7201. The Court found that the statute of limitations began to run when the last element of the offense took place. The motion to dismiss was granted.

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