Taxpayers who are the target of an Internal Revenue Service Criminal Investigation Division investigation benefit from an understanding of the purpose of these investigations.
Tag archives: tax-evasion
Understanding the Purpose of the Criminal Investigation Division of the IRS
Definition of "Willful" in Civil Cases
Written by on in Tax Fraud Report.
District Court finds in FBAR penalty trial that the definition of willful in civil cases includes reckless disregard of tax laws. The Court found that the burden of proof in a civil FBAR penalty case was a mere preponderance of the evidence. The IRS was not bound by the opinion of General Counsel or its own manual that state that the definition of willful should be the same in civil cases as in criminal cases.
Selecting a Criminal Tax Attorney
Written by on in Tax Fraud Report.
Selecting a criminal tax attorney to represent you during a criminal tax investigation by the Criminal Investigation Division of the IRS may be a substantial factor in determining whether you will be indicted and ultimately whether you will prevail at trial with a jury verdict of NOT GUILTY on all counts.
The Refusal of the Court to Instruct the Jury
Written by on in Tax Fraud Report.
In a tax evasion case in which the taxpayer is charged pursuant to section 7201 of the Code, it is reversible error for the trial court to refuse the taxpayer's request to instruct the jury that willful failure to pay a tax under section 7203 is a lesser included offense, if the facts of the case would permit a reasonable jury to find willful failure to pay and not the additional act of concealment required to prove tax evasion.
Sentence Based Upon Tax Loss Including Penalties and Interest
Written by on in Tax Fraud Report.
Taxpayer attempted to pay tax liens with checks from bank accounts that had been closed. The taxpayer was convicted after a jury trial of tax evasion. The Court sentenced the taxpayer based upon tax loss including interest and penalty since the taxpayer attempted to defraud the IRS for the entire amount.
Georgia Couple Sentenced to Prison in a Stolen Identity Tax Refund Fraud Scheme Involving IRS “Get Transcript” Database
Written by on in Tax Fraud Report.
An Austell, Georgia, couple was sentenced to prison for their role in a stolen identity tax refund fraud scheme.
Defendant Appeals His Conviction to Making False Statements to a Bank
Written by on in Criminal Tax Cases.
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.
Taxpayer Convicted of Tax Offense Found to Have Waived Valid Venue Challenge, U.S. v. GROSS, LEXIS 23286 (6th Cir. 2010)
Written by on in Tax Fraud Report.
Defendant was found guilty of filing false tax returns and other related offenses. The Court held on appeal that the taxpayer had waived a valid venue challenge.
Taxpayer Convicted of Tax Evasion Under 7201, U. S. v. DAMRA, LEXIS 19225 (6th Cir. 2010)
Written by on in Tax Fraud Report.
Taxpayer was convicted of tax evasion in part for paying his brother a consulting fee to evade taxes despite the fact that his brother did not work.
Taxpayer's Conviction for Tax Evasion was Affirmed, U. S. v. AGUIRRE, 368 Fed. Appx. 979, LEXIS 5876 (11th Cir. 2010)
Written by on in Tax Fraud Report.
Taxpayer appealed his conviction for tax evasion pursuant to 7201 and argued that the IRS introduced improper bad act evidence during the trial in violation of Rule 404(b). The conviction was affirmed.