Motion in Limine to Prevent the Government from Introducing that Defendant Spent Funds on Mistress was Granted, U.S. v. Young, U.S. Dt. Lexis 34067 (Dist. MA. 2010)

Government argued that the use of funds was intrinsic to the crimes charged and should be admitted into evidence. The court granted defendant's motion in limine to prevent the government from introducing evidence that a portion of the funds was spent on defendant's mistress.

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Taxpayer Appealed Arguing That there Was No Factual Basis to Support HIs Guilty Pleas, U.S. v. Parker, U.S. App. LEXIS 7358 (5th Cir. April 2010)

Taxpayer entered a plea agreement and pleaded guilty to conspiracy, wire fraud, money laundering and tax fraud. After being sentenced to 10 years, taxpayer appealed stating that there was no factual basis to support the guilty plea for conspiracy, wire fraud, and money laundering. The court found that the taxpayer benefited from the appeal and upheld the guilty pleas.

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Taxpayer's Argument That the Indictment was Duplicitous Was Rejected, U.S. v. Greene, U.S. Dt. Lexis 32403 (N.D. OK. 2010)

Taxpayer was convicted of tax evasion and filing a false tax return. The taxpayer appealed claiming that the indictment was duplicitous because it alleged the two types of tax violations. The taxpayer also argued that his lawyer provided effective assistance.

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Unusually large insurance deductions Lead to Tax Fraud Conspiracy Convictions, U.S. v. Rozin, U.S. Dt. Lexis 38739 (S.D. OH. 2010)

Taxpayers were investigated because the government expected that they had received kickbacks. Ultimately the taxpayers were indicted for conspiracy to impede the IRS based upon an insurance scheme.

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Taxpayer Was Convicted of Filing False Tax Returns After IRS Audited and Disallowed Deductions for Prior Year, U.S. v. Davis, U.S. App. Lexis 7546 (5th Cir. April 2010)

Tax preparer filed tax returns for client with the same deductions that had been previously disallowed by the IRS.

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Taxpayer Appealed When Court Would Not Permit His Expert at Sentencing to Testify as to Tax Loss After Accelerated Depreciation, U.S. v. Sherman, U.S. App. Lexis 7661 (8th Cir. 2010)

Taxpayer moved to suppress the evidence obtained by a search warrant. A Frank's hearing was held and the Court found that the evidence was admissible. Taxpayer then entered a plea agreement. At sentencing the court denied taxpayer to call an expert to testify as to the tax loss after accelerated depreciation. The Court on appeal affirmed.

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In Insider Trading Case Evidence of Failure to Report Profit was Admissible, U.S. v. Hatfield, 2010 U.S. Dist. Lexis 15210 (E.D. N.Y. 2010)

In an insider trading case, false statements allegedly made to the NASD were not permitted to be introduced into evidence however, evidence that the profits from the trades were not reported on the tax returns of the defendant was permitted.

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Tax Return Preparer Was Banned for 15 years from Preparing Tax Returns, U.S. v. Chappell, 2010 U.S. Dist. Lexis 16474 (M.D. AL. 2010)

Taxpayer who had been banned from preparing tax returns for 15 years was indicted on 21 counts of assisting the preparation of tax returns pursuant to 7206.
A condition of the bond was no tax return preparation due to danger to the community. Danger to community is not limited to physical violence.

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Taxpayers Appealed the Denial Of Their Motion to Severe Couts, U.S. v. Donna, 2010 U.S. App. Lexis 3789 (3rd Cir. 2010)

Defendants were convicted of conspiracy to extort and filing false tax returns. They appealed the sufficiency of the evidence and the Court's refusal to severe the tax counts.

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Court Holds That Probable Cause is Necessary for Extradition in Tax Case, In the extradition of Massimiliano Lanzani, 2010 U.S. Dist Lexis 14044 (C.D. Cal. 2010)

In Order for the Court to Order the Taxpayer to be Deported to Spain for an Alleged Tax offense, Spain had to Establish Probable Cause.

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