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Category archives: Tax Fraud Report

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Taxpayer Appealed, Court Would Not Permit His Expert at Sentencing to Testify

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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Sentence for Tax Misdemeanors Same as Felonies

Taxpayer made large profits selling guns. At trial he was acquitted of all felony charges. However, he was convicted of two misdemeanor tax charges pursuant to 26 USC 7203. The taxpayer appeal because the court did not permit the defendant's expert to testify as to the taxpayer's intent because it was the ultimate issue for the jury to decide. Taxpayer's counsel failed to properly rephrase the questions to get past the government's objection.

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Taxpayer Convicted of Tax Evasion

Taxpayer appealed her conviction for tax evasion (7201) and the 48 month sentence. Taxpayer alleged that the court erred by giving an inadequate limiting instruction as to the proper use of uncharged conduct. Taxpayer did not prove substantive rights were affected.

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