Archives October 2016

Selecting a Criminal Tax Attorney

Selecting a Criminal Tax Attorney

Selecting a criminal tax attorney to represent you during a criminal tax investigation by the Criminal Investigation Division of the IRS may be a substantial factor in determining whether you will be indicted and ultimately whether you will prevail at trial with a jury verdict of NOT GUILTY on all counts.

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The Failure to Instruct the Jury That the Misdemeanor Section 7203 Willful Failure to Pay a Tax is a Lesser Included Offense of Tax Evasion Under Section 7201 is Reversible Error.

A taxpayer requested the trial court to instruct the jury that the willful failure to pay a tax is a lesser included offense of the charge of tax evasion. The trial court committed reversible error by refusing the taxpayer's requested instruction.

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The Refusal of the Court to Instruct the Jury

In a tax evasion case in which the taxpayer is charged pursuant to section 7201 of the Code, it is reversible error for the trial court to refuse the taxpayer's request to instruct the jury that willful failure to pay a tax under section 7203 is a lesser included offense, if the facts of the case would permit a reasonable jury to find willful failure to pay and not the additional act of concealment required to prove tax evasion.

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When May the Court Properly Include Interest and Penalties in Its Calculation of Tax Loss For Sentencing Purposes Under the Federal Sentencing Guidelines.

Generally, the Federal Sentencing Guidelines are based upon tax loss. The definition normally does not include interest and penalties. However, when a taxpayer is convicted of a tax offense in which he attempted to evade payment of the tax, interest and penalties, the Court may include interest and penalties in its calculation of tax loss.

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Sentence Based Upon Tax Loss Including Penalties and Interest

Taxpayer attempted to pay tax liens with checks from bank accounts that had been closed. The taxpayer was convicted after a jury trial of tax evasion. The Court sentenced the taxpayer based upon tax loss including interest and penalty since the taxpayer attempted to defraud the IRS for the entire amount.

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