Misjoinder of Counts of Mail Fraud with Tax Evasion Led to Reversal. There was no evidence at trial of any affirmative act to evade taxes by defendant beyond a mere failure to file tax returns for calendar years 1996 and 1997. The misjoinder prejudicially affected the jury's deliberations on each of the counts. The evidence as to both counts was not overwhelming and the district court gave no limiting instructions.
Misjoinder of Tax Evasion Charges Resulted in Reversal. U.S. v. LITWOK, 678 F.3d 208, (2nd Cir. 2012)
Sentencing Enhancements in Tax Case Upheld. U.S. v. MCKINNEY, 686 F.3d 432 (7th Cir. 2012)
Written by on in Tax Fraud Report.
Two sentencing enhancements imposed by the United States District Court for the Southern District of Illinois were upheld as to a Defendant, who pled guilty to conspiracy to defraud, impede, impair, obstruct, and defeat the functions of the IRS in the collection of income taxes, 18 U.S.C.S. § 371, tax evasion, 26 U.S.C.S. § 7201, and false statements to revenue agents, 18 U.S.C.S. § 1001, concerning his residence and employment.
Lawyers and Accountant Found Guilty of Conspiracy and Tax Evasion. U.S. v. COPLAN, 2012-2 U.S.T.C. P50,695 (2nd Cir. 2012)
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Three lawyers and an accountant were found guilty of conspiracy and tax evasion in the Southern District of New York.
Tax Conviction Supported Deportation. KAWASHIMA v. HOLDER, 32 S. Ct. 1166 (2012)
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Tax Offenses Held to be Aggravated Felonies that Support Deportation
KAWASHIMA v. HOLDER, 132 S. Ct. 1166 (2012)
Written by on in Tax Fraud Report.
Petitioner aliens were convicted of offenses relating to a false tax return, and the aliens were ordered removed by respondent U.S. Attorney General for being convicted of aggravated felonies involving fraud or deceit under 8 U.S.C.S. § 1101 (a)(43)