It has been long recognized that a criminal statute that is ambiguous and capable of being interpreted to apply to more than one set of conduct, should be applied in a fashion that is narrower in scope.

A citizen of the United Kingdom held a green card in the United States. He was indicted for not filing U.S. income tax returns and FBARs. The taxpayer challenged the constitutionality of the indictment.

Which Federal Sentencing Guidelines Apply to a Section 7212 Violation of the Internal Revenue Code for Obstruction of Justice?

The evidence at trial fairly established that Lynch possessed superior knowledge of tax and corporate laws which he used to keep Internal Revenue Service ("IRS") agents from being able to collect taxes due for several entities that related to a collection of businesses related to indoor ice skating - by shifting assets and employees among several entities.

Rule 7(d) of the Federal Rules of Criminal Procedure authorizes the trial court to strike surplusage from the indictment.

The Government Has Focused a Considerable Amount of Energy To Prosecute Taxpayers Who Failed to File FBAR Reports and Accurately Account For Taxes. The Government has used the Required Records Doctrine to compel taxpayers to produce foreign bank account records.

The Fifth Amendment protects individual taxpayers from being compelled to testify when such testimony is incriminating. This rule has been held to apply to the records in the custody and control of the taxpayer. However, when the taxpayer is required to maintain the records for non-law enforcement reasons that are public in nature, the Required Records Doctrine authorizes the government to subpoena such records. This is recognized as an exception to the Fifth Amendment.

I person responsible for paying over payroll taxes may not escape responsibility through the use of corporate formalities and structures.

Taxpayers who find that they are the target of an IRS tax investigation for possible criminal tax violations are presented with difficult choices that often affect the ultimate outcomes of their cases.

Taxpayers who are the target of an Internal Revenue Service Criminal Investigation Division investigation benefit from an understanding of the purpose of these investigations.