Taxpayer was charged with tax evasion pursuant to 7201. The Court found that the statute of limitations began to run when the last element of the offense took place. The motion to dismiss was granted.
Tag archives: 26-USC-7201
Defendants were charged with tax violations based upon evidence seized during the execution of a search warrant issued for drugs.
Taxpayer plead guilty to 371 conspiracy charge that the Government asserted involved approximately $2,000,000. However, the Court ordered restitution of $6,457,500 and overruled defendant's objection.
Taxpayer convicted of tax evasion pursuant to 7201 appealed because taxpayer's requested jury instructions were not given.
Taxpayer was indicted on 23 counts of filing false tax returns. Taxpayer moved the Court to issue no retribution order so witnesses that were afraid of the IRS would agree to testify. The Court denied the motion.
Indictment Charging Tax Evasion Was Not Barred By the Statute of Limitations Even though the Tax Return Had Been Filed More Than Six Years Earlier Because the Taxpayer Provided Bogus Documents to the IRS Subsequent to the Filing of the Tax Return to Conceal the Fraud.