Sergio Gardea an accountant and tax return preparer with offices in Akron and Canton, Ohio prevailed in his federal jury trial in dramatic fashion with an unanimous NOT GUILTY verdict on all counts. Mr. Gardea had been charged with 30 counts of willfully filing false tax returns for clients. During the trial 9 counts were dismissed by the government and the jury found Mr. Gardea NOT GUILTY on all 21 counts remaining.
Tag archives: tax-fraud
When The Failure to Instruct the Jury (Misdemeanor Section 7203) Can be a Reversible Error
Written by on in Criminal Tax Cases.
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.
Court Interest and Penalties in Its Calculation of Tax Loss For Sentencing Purposes Under the Federal Sentencing Guidelines
Written by on in Criminal Tax Cases.
Generally, the Federal Sentencing Guidelines are based upon tax loss. The definition normally does not include interest and penalties. However, when a taxpayer is convicted of a tax offense in which he attempted to evade payment of the tax, interest and penalties, the Court may include interest and penalties in its calculation of tax loss.
Tax Offenses Held to be Aggravated Felonies that Support Deportation
