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Understanding the Purpose of the Criminal Investigation Division of the Internal Revenue Service and Its Effect on Criminal Investigations and Indictments

Understanding the Purpose of the Criminal Investigation Division of the Internal Revenue Service  and Its Effect on Criminal Investigations and Indictments

Taxpayers who are the target of an Internal Revenue Service Criminal Investigation Division investigation benefit from an understanding of the purpose of these investigations.

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Definition of "Willful" in Civil Cases Includes Reckless Disregard of Tax Laws

Definition of "Willful" in Civil Cases Includes Reckless Disregard of Tax Laws

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.

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Selecting a Criminal Tax Attorney When Winning is Your Only Option

Selecting a Criminal Tax Attorney When Winning is Your Only Option

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.

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The Refusal of the Court to Instruct the Jury That Willful Failure to Pay Under 7203 Was a Lesser Included Offense of Tax Evsion Under 7201 Was Held to be Reversible Error.

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.

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Sentence for Taxpayer Convicted of Tax Evasion was Based Upon Tax Loss Including Penalties and Interest

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.

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Georgia Couple Sentenced to Prison in a Stolen Identity Tax Refund Fraud Scheme Involving IRS “Get Transcript” Database

Georgia Couple Sentenced to Prison in a Stolen Identity Tax Refund Fraud Scheme Involving IRS “Get Transcript” Database

An Austell, Georgia, couple was sentenced to prison for their role in a stolen identity tax refund fraud scheme.

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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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Taxpayer Convicted of Tax Offense Found to Have Waived Valid Venue Challenge, U.S. v. GROSS, LEXIS 23286 (6th Cir. 2010)

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.

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Taxpayer's Conviction for Tax Evasion was Affirmed, U. S. v. AGUIRRE, 368 Fed. Appx. 979, LEXIS 5876 (11th Cir. 2010)

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.

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