Archives Aug. 2, 2016

Defendant Was Convicted of Counseling Taxpayers to File False Returns and Not Get Caught United States v. Poltonowicz, 2009 U.S. App. Lexis 26257 (3th Cir. Dec. 2, 2009)

Taxpayer was convicted of conspiracy to defraud the United States by counseling taxpayers how to claim false expenses.

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Taxpayer's Were Convicted of Filing false Return and Willful Failure to pay. United States v. Parker, 2009 U.S. App. Lexis 28042 (5th Cir. Dec. 21, 2009)

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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Taxpayer Gambled in Detroit Area Casinos Gave False Social Security Numbers When He Won United States v. Aaron, 2009 U.S. App. Lexis 28383 (6th Cir. Dec. 28, 2009)

The taxpayer gambled in casinos near Detroit. When he won, he provided the casino a false social security number. This occurred over 900 times. Taxpayer was charged with 17 counts of subscribing a false document or return.

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Evidence of Tax Fraud Conspriacy was Sufficent to Deny Rule 29 Motion U.S. v. MUYABA and MUDEKUNYE, LEXIS 14169 (5TH Cir. 2011)

Defendants were convicted of tax fraud conspiracy charges. The defendant's asserted that their rule 29 motion alleging insufficient evidence, should have been granted.

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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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CPA's Ethical Obligations During Federal Investigations.

A CPA has an ethical obligation not to voluntarily discuss a taxpayers taxes without the client's informed consent. This includes voluntary meetings with special agents investigating possible tax crimes.

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Sentence for Receiving Refunds Illegally Ordered to Run Consecutively with State Sentence U.S. v. Reed, Lexis 9274 (2nd Cir. 2011)

Taxpayer pleaded guilty to receiving illegal refunds was sentenced to 33 months to run consecutively to state sentence.

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Court Rules Willfull Failure to Pay Child Support is Not a Specific INtent Crime Like Willfull Failure to Pay Income Tax , Section7203 U.S. v. Colon-Ledee, Lexis 14370 (Dist. P.R. 2010)

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 of Conspiracy and Filing False Tax Returns Received a Sentencing Enhancement For Being an Organizer U.S. v. Thorton, 633 F.3d 312 (4th. Cir. 2011)

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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