The statute of limitations for crimes in violation of the income tax laws is generally six years. However, the taxpayer cannot rely upon the statute of limitations as a defense if the taxpayer's counsel is asserting the statute of limitations defense for the first time on appeal. The taxpayer must press the statute of limitations defense during the trial.
Tag archives: tax-crime
Plea Agreement Appellate Waiver Did Not Apply and Sentencing in Accordance with 2009 Guidelines Violated Taxpayer's Rights Under Ex Post Facto Clasue.
Court Held Statute of Limitations, for Tax Evasion Charges Based Upon Failure to Pay, Had Expired Since the Indictment Failed to State How the Acts Alleged, that Occurred Within the Statute of Limitations, Were Part of the Concealment. The Convictions Were Reversed.
Tax Return Preparer Found Guilty of Preparing False Returns and Government Was Permitted to Call Witnesses Not Charged in the Indictment Who Defendant Prepared False Returns For.
Defendant, a Tax Attorney, Was Convicted of Suggesting and Carrying out a Scheme to Assist Taxpayers in Avoiding Payment of the Full Amount of Taxes Due on a Litigation Settlement. Eventual Payment of Tax by Taxpayers Did Not Exonerate the Defendant
Hotel Owners and Businessmen Sentenced to 10 Years for Tax Offenses in South Florida.
Federal Sentencing Guidelines Treat Felony and Misdemeanor Tax Violations the Same. The Result Can Lead to Misdemeanor Sentences Being Ordered Served Consecutively.
Defendant Charged With Tax Evasion Waived a Valid Venue Argument by Failing to Make a Timely Motion.