Category archives: Tax Audits, Appeals & Litigation

Certain taxpayers who are citizens of foreign countries also have green cards granting them resident status in the United States. Some argue the laws regarding their obligation to file FBARs are unconstitutionally vague.

Section 7212 of the Internal Revenue Code punishes intentional attempts to interfere with the IRS’s administration of the Internal Revenue laws.

The statute of limitations for crimes in violation of the income tax laws is generally six years. However, the taxpayer cannot rely upon the statute of limitations as a defense if the taxpayer's counsel is asserting the statute of limitations defense for the first time on appeal. The taxpayer must press the statute of limitations defense during the trial.

Selecting a Criminal Attorney: If you learned that you were the target of a federal investigation, who would you call? How would you select a lawyer to represent you? In October of 2016 this blog discussed a number of factors that affect the outcome of federal criminal jury trials. This subject matter is revisited with newly published data by the United States District Courts.

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