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.
Tag archives: 7201
In a Criminal Tax Case the Taxpayer Must Press His Statute of Limitation Defense at Trial or It Will Be Waived
What is The Weapon of Choice of the Government When Prosecuting Taxpayers?
Written by on in Tax Fraud Report.
The Government Has Focused a Considerable Amount of Energy To Prosecute Taxpayers Who Failed to File FBAR Reports and Accurately Account For Taxes. The Government has used the Required Records Doctrine to compel taxpayers to produce foreign bank account records.
Understanding the Purpose of the Criminal Investigation Division of the IRS
Written by on in Tax Fraud Report.
Taxpayers who are the target of an Internal Revenue Service Criminal Investigation Division investigation benefit from an understanding of the purpose of these investigations.
When Does Statute of Limitations Start to Run in Criminal Tax Cases?
Written by on in Tax Fraud Report.
The statute of limitations for tax crimes may not begin to run on the later of the date the tax return was due or the date the return was filed. With regard to certain tax crimes, such as 7202, the date that the statute of limitation begins is the date that the taxpayer acted willfully. This will often be a question of fact that must be decided by the jury. As a result, a motion to dismiss based upon dates set forth in the indictment may be denied.
Sentence Based Upon Tax Loss Including Penalties and Interest
Written by on in Tax Fraud Report.
Taxpayer attempted to pay tax liens with checks from bank accounts that had been closed. The taxpayer was convicted after a jury trial of tax evasion. The Court sentenced the taxpayer based upon tax loss including interest and penalty since the taxpayer attempted to defraud the IRS for the entire amount.
Georgia Couple Sentenced to Prison in a Stolen Identity Tax Refund Fraud Scheme Involving IRS “Get Transcript” Database
Written by on in Tax Fraud Report.
An Austell, Georgia, couple was sentenced to prison for their role in a stolen identity tax refund fraud scheme.
Rhode Island Tax Return Preparer Pleads Guilty
Written by on in Tax Fraud Report.
A Cranston, Rhode Island, resident pleaded guilty yesterday to aiding and assisting in the preparation of false tax returns, wire fraud, theft of government funds and aggravated identity theft.
Defendant Appeals His Conviction to Making False Statements to a Bank
Written by on in Criminal Tax Cases.
Defendant appeals his conviction on seven counts of making false statements to a bank. The false statements were made in order to carry out a tax evasion scheme. The Defendant appealed arguing that the law required that the false statement had to cause a loss to the bank or a liability. The Court disagreed and upheld the convictions.
CPA Found Not Guilty of Tax Violations Following Jury Trial
Written by on in Tax Fraud Report.
CPA, John Miller, accused of various tax violations, was found not guilty on all counts by a jury following trial.
Taxpayer Convicted of Tax Evasion Under 7201, U. S. v. DAMRA, LEXIS 19225 (6th Cir. 2010)
Written by on in Tax Fraud Report.
Taxpayer was convicted of tax evasion in part for paying his brother a consulting fee to evade taxes despite the fact that his brother did not work.