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.
Tag archives: rule-29
I person responsible for paying over payroll taxes may not escape responsibility through the use of corporate formalities and structures.
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.
Defendants were convicted of tax fraud conspiracy charges. The defendant's asserted that their rule 29 motion alleging insufficient evidence, should have been granted.