Tag archives: 26-USC-7201

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Tax Evasion Charged Dismissed Due to Statute of Limitations U.S. V. JAMES RICHARDS, 2011 U.S. Dist. LEXIS 37367 (E.D. Cal. 2011)

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.

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Restitution Amount Ordered Greatly Exceeded Tax Loss Charged by Government U. S. v. WIRTH, U.S. Dist. LEXIS 134429 (Dist. Minn. 2012)

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.

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Concealment of Fraud Extends the Statute of Limitations

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.

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