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The Required Records Doctrine is the Weapon of Choice of the Government When Prosecuting Taxpayers For Failure to File FBAR Reports and Account For Taxes

The Required Records Doctrine is the Weapon of Choice of the Government When Prosecuting Taxpayers For Failure to File FBAR Reports and Account For Taxes

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.

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Understanding the Purpose of the Criminal Investigation Division of the Internal Revenue Service and Its Effect on Criminal Investigations and Indictments

Understanding the Purpose of the Criminal Investigation Division of the Internal Revenue Service  and Its Effect on Criminal Investigations and Indictments

Taxpayers who are the target of an Internal Revenue Service Criminal Investigation Division investigation benefit from an understanding of the purpose of these investigations.

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Court Holds That in Certain Criminal Tax Cases the Date that the Statute of Limitations Begins to Run is the Date that the Taxpayer Acts Willfully

Court Holds That in Certain Criminal Tax Cases the Date that the Statute of Limitations Begins to Run is the Date that the Taxpayer Acts Willfully

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.

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Georgia Couple Sentenced to Prison in a Stolen Identity Tax Refund Fraud Scheme Involving IRS “Get Transcript” Database

Georgia Couple Sentenced to Prison in a Stolen Identity Tax Refund Fraud Scheme Involving IRS “Get Transcript” Database

An Austell, Georgia, couple was sentenced to prison for their role in a stolen identity tax refund fraud scheme.

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Rhode Island Tax Return Preparer Pleads Guilty to Preparing Fraudulent Returns and Aggravated Identity Theft

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.

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CPA Found Not Guilty of Tax Violations Following Jury Trial, United States v. John P. Miller, Case No. 12-CR-60025-KMW

CPA, John Miller, accused of various tax violations, was found not guilty on all counts by a jury following trial.

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Defendants Found Guilty of Tax Offenses Following Trial Delayed Over Two Years, U. S. v. HILLS, et al., LEXIS 17186 (7th Cir. 2010)

Defendants appealed their convictions on tax violations on several grounds including their Sixth Amendment right to a speedy trial.

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Taxpayer's Argument That the Indictment was Duplicitous Was Rejected, U.S. v. Greene, U.S. Dt. Lexis 32403 (N.D. OK. 2010)

Taxpayer was convicted of tax evasion and filing a false tax return. The taxpayer appealed claiming that the indictment was duplicitous because it alleged the two types of tax violations. The taxpayer also argued that his lawyer provided effective assistance.

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Unusually large insurance deductions Lead to Tax Fraud Conspiracy Convictions, U.S. v. Rozin, U.S. Dt. Lexis 38739 (S.D. OH. 2010)

Taxpayers were investigated because the government expected that they had received kickbacks. Ultimately the taxpayers were indicted for conspiracy to impede the IRS based upon an insurance scheme.

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Taxpayer Was Convicted of Filing False Tax Returns After IRS Audited and Disallowed Deductions for Prior Year, U.S. v. Davis, U.S. App. Lexis 7546 (5th Cir. April 2010)

Tax preparer filed tax returns for client with the same deductions that had been previously disallowed by the IRS.

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