Latest Articles on Tax Law & Defense

Stay informed with cutting-edge insights, expert analysis, and practical guidance on the evolving landscape of tax law and defense. Our latest articles cover key topics such as IRS audits, tax litigation strategies, regulatory updates, compliance best practices, and risk mitigation for individuals and businesses. Whether you're a legal professional, tax advisor, or simply looking to better understand your rights and obligations, our blog provides the clarity and depth you need to navigate the complexities of tax law with confidence.

Aug. 2, 2016

Tax Evasion Charged Dismissed Due to Statute of Limitations

The Court granted the taxpayer's motion to dismiss the indictment alleging tax evasion under 7201. The Court found that 7201 contains two separate crimes. The Government stated that the tax returns were not necessarily fraudulent but that the taxpayer concealed assets. The Court found the statute began to run when the last element of the crime took place and that the statute of limitations had expired.

Aug. 2, 2016

IRS Issued Summons to Try to Determine Whether Taxpayer Was Resident

Taxpayer filed a motion to quash a summons issued by the IRS to determine whether the taxpayer was a resident of the U.S. Virgin Islands.

Aug. 2, 2016

Search Warrant for Drugs Led to Seizure of Evidence of Tax Violations

Motion to suppress evidence seized during the execution of a search warrant for narcotics was denied.

Aug. 2, 2016

IRS Sought to Recover Funds That Were Transferred

The United States sought funds transferred by the taxpayer to be declared a fraudulent conveyance under Pennsylvania law.

Aug. 2, 2016

Taxpayer's Daughter's Received Funds from Taxpayer's which IRS sought to Recover

Children of taxpayers received property from the taxpayers which the IRS sought to recover claiming the transfers were fraudulent conveyances. The IRS moved for partial summary judgment. Over the objection of the defendants the motion was granted.

Aug. 2, 2016

Defendant's Right to be Present at Trial Did Not Include Jury Instruction Conferences

USA v. Perez,  612 F.3d 879  (7th Cir. 2010)       A jury convicted defendant of two counts of filing false federal income tax returns. The U.S. District Court for the Northern District of Illinois sentenced defendant to 33 months'  imprisonment.       Defendant appealed, claiming that he was unfairly denied the...

Aug. 2, 2016

Tax Return Preparer Found Guilty of Willfully Preparing False Tax Returns

Tax preparer was convicted making false tax returns. The testimony of clients not charged in the indictment was admissible under 404(b) to show intent.

Aug. 2, 2016

Tax Attorney Convicted of Aiding and Abetting Tax Fraud

Tax Attorney was convicted of aiding and abetting tax evasion and evidence of a separate tax scheme was held admissible under 404(b) to show intent.

Aug. 2, 2016

Defendant's Employer Could Not Challenge Restitution Order to Pay EPA for Kickback Scheme

Defendant pleaded guilty to kickback scheme. The Court ordered restitution be paid to the EPA. Defendant's employer objected since it was the victim and the cost of the scheme was passed to the employer. The employer appealed. The government argued that the employer had no standing and was not a party to the case. The Court dismissed the appeal.

Aug. 2, 2016

Restitution Amount Ordered Greatly Exceeded Tax Loss Charged by Government

The Government charged the taxpayer with conspiracy to evade tax in the amount of $2,000,000. The taxpayer pleaded guilty to the 371 charge. Over the taxpayer's objection the Court ordered restitution in the amount of $6,457,500.

Aug. 2, 2016

Taxpayer convicted of conspiracy to iimpede IRS with 1099 scheme

Taxpayer was convicted of conspiracy to impede the IRS through the use of a non-profit. The Court's failure to give the requested good faith instruction was upheld since the Court covered the matter with other instructions.

Aug. 2, 2016

Day School Operators Cash Deposits and Expenditures Lead to Tax Fraud

Day school owners insisted on dealing with cash. They reported small amounts of income on their tax returns. However, they made a large number of cash deposits in the amount of $9,000. The cash deposits total was over $300,000. Taxpayers were convicted of conspiracy and tax evasion.

Aug. 2, 2016

Defendant Was Convicted of Counseling Taxpayers to File False Returns and Not Get Caught

Taxpayer was convicted of conspiracy to defraud the IRS by teaching people how to file false tax returns.

July 31, 2016

Taxpayer Was Convicted of Failure to File a Tax Returns Based Upon IRS Transcript

Taxpayer's confrontation clause rights were held not violated by IRS agent creating a transcript that did not previously exist and who had not inputted the data into the computer.

July 31, 2016

Court Inadvertently Expanded Taxpayer's Right to Appeal

Court during plea hearing inadvertently contradicted the appellate waiver and thereby expanded defendant's right to appeal. The Court found that the appeal on its merits was valid and held that taxpayer was improperly sentenced pursuant to the 2009 guidelines. This was a violation of the Ex Post Facto Clause.

July 31, 2016

False Charitable Deduction Leads to Tax Conviction

Taxpayer was convicted on two counts of filing false tax returns as the result of claiming two charitable deductions that were in reality never made.

July 31, 2016

Social Security Benefits Constitute Taxable Income

Taxable Income includes pension income and social security benefits that were paid directly to the IRS to pay past tax obligations

July 31, 2016

CPA Charged with Preparing False Tax Returns Found Not Guilty on All Counts

Florida CPA charged with filing false tax returns for clients in a Ponzi scheme was found not guilty on all counts following a two week trial.

July 31, 2016

Taxpayer Prepared False Tax Returns to Assist Clients Applying for Bank Loans

Tax return preparer prepared false returns to assist clients applying for loans. The sentencing enhancement did not apply since the returns identified the income but overstated expenses.

July 30, 2016

Civil Tax Lawyer & Conflict in Criminal Tax Trial

Defendants went to trial on criminal tax fraud charges. They had a civil tax attorney that represented the defendants for tax purposes in the past. The tax lawyer represented one of the defendants in the criminal trial. The defendants were found guilty. The defendants moved for a new trial on the basis that the trial lawyer had a conflict of interest and should never had represented any of the defendants at the criminal trial. The Court affirmed the convictions.