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.
Tag archives: 7203
What is The Weapon of Choice of the Government When Prosecuting Taxpayers?
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.
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.
Sentence for Tax Misdemeanors Same as Felonies
Written by on in Tax Fraud Report.
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.
Nightclub Owner Convicted of Tax Fraud
Written by on in Tax Fraud Report.
IRS used Net Worth Method to obtain tax evasion and false employee tax returns against a nightclub owner. The Court provided a detailed analysis of Rule 29.
Taxpayer convicted of conspiracy to iimpede IRS with 1099 scheme. U. S. v. SCHROEDER, U.S. App. LEXIS 19393 (6th Cir. 2012)
Written by on in Tax Fraud Report.
Court found that there was ample evidence that taxpayer conspired to impede the IRS by concealing income by using a non-profit entity and mishandling 1099 forms.
Prosecutor Misconduct was Not Sufficient to Reverse Tax Conviction U.S. v. Guinn, 2012 U.S. App. LEXIS 5103 (11th Cir. 2012)
Written by on in Tax Fraud Report.
Taxpayer was convicted pursuant to 7203 for failing to file several tax returns. Taxpayer appeal based upon the alleged misconduct of the prosecutor. The Court affirmed based upon "harmless error".
Reliance on Accountant Defense Failed U.S. v. WITASICK, 443 Fed. Appx. 838 ( 4th Cir. 2011, cert denied, 2012)
Written by on in Tax Fraud Report.
Reliance of Accountant Defense Failed in Tax Case When Evidence Showed Taxpayer Directed Tax Return Preparer as to What Expenses to Claim.