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Highly Skilled Tax Attorney and Sophisticated Businessman, Was Found Guilty of 16-Counts of Willful Failure to Pay Over Withheld Employment Taxes in Violation of 26 U.S.C. § 7202 After Skating for Years

Highly Skilled Tax Attorney and Sophisticated Businessman, Was Found Guilty of 16-Counts of Willful Failure to Pay Over Withheld Employment Taxes in Violation of 26 U.S.C. § 7202  After Skating for Years

The evidence at trial fairly established that Lynch possessed superior knowledge of tax and corporate laws which he used to keep Internal Revenue Service ("IRS") agents from being able to collect taxes due for several entities that related to a collection of businesses related to indoor ice skating - by shifting assets and employees among several entities.

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What is The Weapon of Choice of the Government When Prosecuting Taxpayers?

What is The Weapon of Choice of the Government When Prosecuting Taxpayers?

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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The Fifth Amendment Does Not Protect Taxpayers From Being Forced to Produce Certain Required Records Even If The Records Are Incriminating.

The Fifth Amendment Does Not Protect Taxpayers From Being Forced to Produce Certain Required Records Even If The Records Are Incriminating.

The Fifth Amendment protects individual taxpayers from being compelled to testify when such testimony is incriminating. This rule has been held to apply to the records in the custody and control of the taxpayer. However, when the taxpayer is required to maintain the records for non-law enforcement reasons that are public in nature, the Required Records Doctrine authorizes the government to subpoena such records. This is recognized as an exception to the Fifth Amendment.

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Understanding Criminal Tax Investigations

Taxpayers who find that they are the target of an IRS tax investigation for possible criminal tax violations are presented with difficult choices that often affect the ultimate outcomes of their cases.

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Understanding the Purpose of the Criminal Investigation Division of the IRS

Understanding the Purpose of the Criminal Investigation Division of the IRS

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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When Does Statute of Limitations Start to Run in Criminal Tax Cases?

When Does Statute of Limitations Start to Run in Criminal Tax Cases?

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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Taxpayer convicted of conspiracy to iimpede IRS with 1099 scheme. U. S. v. SCHROEDER, U.S. App. LEXIS 19393 (6th Cir. 2012)

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.

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