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