Tag archives: tax-evasion

Understanding the charge of tax evasion. In the world of federal criminal tax defense, to have a chance to win it is mandatory that both the taxpayer and his legal counsel know the intricate laws and rules that apply to criminal tax cases.

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.

Rule 7(d) of the Federal Rules of Criminal Procedure authorizes the trial court to strike surplusage from the indictment.

Taxpayers who find that they are the target of an IRS tax investigation for possible criminal tax violations are presented with difficult choices that often affect the ultimate outcomes of their cases.

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

Defendants in a FBAR penalty case argued that the Chief Counsel of the Internal Revenue Service has opined that the willfulness standard for purposes of 31 U.S.C. § 5321 is the same as the criminal standard. IRS CCA 200603026. However, the Court held that Chief Counsel Advice may not be used or cited as precedent. 26 U.S.C. § 6110(k)(3) Defendant also argued that the IRS manual stated that the definition of "willfully" was the same for criminal and civil cases. The Court held that the IRS was not bound by statements made in its manual. The Court held that the definition of "willfully" included reckless disregard for the 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.

In general the Internal Revenue Code provides that no action may be maintained more than six years after the commission of a criminal tax violation.
However, the Court has ruled that the statute does not necessarily begin when the tax return was filed or should have been filed.

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.

A taxpayer requested the trial court to instruct the jury that the willful failure to pay a tax is a lesser included offense of the charge of tax evasion. The trial court committed reversible error by refusing the taxpayer's requested instruction.