Tag archives: Failure-to-file

RSS feed of Failure-to-file

Court Finds That the Criminal Offense for a U.S. Resident’s Willful Failure to File an FBAR was Not Unconstitutionally Vague

Court Finds That the Criminal Offense for a U.S. Resident’s Willful Failure to File an FBAR was Not Unconstitutionally Vague

Certain taxpayers who are citizens of foreign countries also have green cards granting them resident status in the United States. Some argue the laws regarding their obligation to file FBARs are unconstitutionally vague.

Continue reading

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.

Continue reading

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.

Continue reading

Prosecutor Misconduct was Not Sufficient to Reverse Tax Conviction U.S. v. Guinn, 2012 U.S. App. LEXIS 5103 (11th Cir. 2012)

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".

Continue reading

All rights reserved the-tax-specialist.com 2017