United States v. Sergio Gardea - 05/10/2018

Tax preparer found not guilty on all 30 counts of preparing false tax returns following a 2 week jury trial today. Mr Gardea was represented by Miami criminal tax lawyer David M. Garvin.

Taxpayer Convicted of Tax Offense Found to Have Waived Valid Venue Challenge, U.S. v. GROSS, LEXIS 23286 (6th Cir. 2010)

U.S. v. GROSS,  LEXIS 23286 (6th Cir. 2010)

    Defendant was convicted of three counts of attempting to evade or defeat tax, three counts of making and subscribing to a false tax return, and one count of presenting a fictitious financial instrument. The United States District Court for the Eastern District of Michigan, at Detroit, sentenced him to 21 months of imprisonment.

   Defendant appealed and challenged the venue of the trial and his obligation to file a return. The Court found that Defendant never challenged venue prior to trial, despite the fact that the alleged defect was readily apparent on the face of the indictment. As a result, defendant had waived any objections. The court also concluded that under either 26 U.S.C.7201 or 7203, defendant was
not excused from filing a tax return simply because the IRS obtained his W-2 form from his employer. Additionally, even if 44 U.S.C. 3512 excused defendant's failure to file a 1040 form, the excuse was not relevant to his conviction for attempting to evade payment of his taxes.

Tax Fraud Report
The Latest Criminal Tax Decisions, Selected Civil Tax Opinions and Related Economic Crimes.   

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