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A False Statement to a Bank May Result in a Conviction Pursuant to 18 USC 1014 Even When There Was No Risk of Loss or Liability For the Bank

Defendant appeals his conviction on seven counts of making false statements to a bank. The false statements were made in order to carry out a tax evasion scheme. The Defendant appealed arguing that the law required that the false statement had to cause a loss to the bank or a liability. The Court disagreed and upheld the convictions.

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CPA Charged with Preparing False Tax Returns Found Not Guilty on All Counts. U.S. v. Miller, Case No. 12-600025 (S.D. FL 2012)

A certified public accountant was charged with conspiracy to defraud the IRS, preparing and filing false tax returns and obstructing a CFTC and an IRS investigation. The jury found him not guilty on all counts.

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Sentencing Enhancements in Tax Case Upheld. U.S. v. MCKINNEY, 686 F.3d 432 (7th Cir. 2012)

Two sentencing enhancements imposed by the United States District Court for the Southern District of Illinois were upheld as to a Defendant, who pled guilty to conspiracy to defraud, impede, impair, obstruct, and defeat the functions of the IRS in the collection of income taxes, 18 U.S.C.S. § 371, tax evasion, 26 U.S.C.S. § 7201, and false statements to revenue agents, 18 U.S.C.S. § 1001, concerning his residence and employment.

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