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.
Tag archives: tax-lawyer
Understanding Criminal Tax Investigations
Taxpayer Challenged The Sufficiency o the Evidence Supporting His Convictions, U. S. v. KRUSE, 606 F.3d 404 (7th Cir. 2010)
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Taxpayer was convicted following trial. He appealed alleging that there was insufficient evidence to support his convictions.
Taxpayer's Argument That the Indictment was Duplicitous Was Rejected, U.S. v. Greene, U.S. Dt. Lexis 32403 (N.D. OK. 2010)
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Taxpayer was convicted of tax evasion and filing a false tax return. The taxpayer appealed claiming that the indictment was duplicitous because it alleged the two types of tax violations. The taxpayer also argued that his lawyer provided effective assistance.
Convicted For False Tax Returns After IRS Audited and Disallowed Deductions for Prior Year
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Tax preparer filed tax returns for client with the same deductions that had been previously disallowed by the IRS.
Sentence for Tax Misdemeanors Same as Felonies
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Taxpayer made large profits selling guns. At trial he was acquitted of all felony charges. However, he was convicted of two misdemeanor tax charges pursuant to 26 USC 7203. The taxpayer appeal because the court did not permit the defendant's expert to testify as to the taxpayer's intent because it was the ultimate issue for the jury to decide. Taxpayer's counsel failed to properly rephrase the questions to get past the government's objection.
Taxpayer Convicted of Tax Evasion
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Taxpayer appealed her conviction for tax evasion (7201) and the 48 month sentence. Taxpayer alleged that the court erred by giving an inadequate limiting instruction as to the proper use of uncharged conduct. Taxpayer did not prove substantive rights were affected.
Defendant Was Convicted of Counseling Taxpayers to File False Returns and Not Get Caught United States v. Poltonowicz, 2009 U.S. App. Lexis 26257 (3th Cir. Dec. 2, 2009)
Written by on in Tax Fraud Report.
Taxpayer was convicted of conspiracy to defraud the United States by counseling taxpayers how to claim false expenses.
Taxpayer's Were Convicted of Filing false Return and Willful Failure to pay
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The taxpayers were convicted of willful failure to pay tax and filing false returns. The husband argued that the omitted income was a mistake. The jury rejected this defense. The wife made the mistake of volunteering to answer the questions of the agents instead of exercising her 5th amendment rights.
Taxpayer Convicted Received a Sentencing Enhancement For Being an Organizer
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Defendant appealed a 4 level enhancement for being an organizer and a 2 level enhancement for obstruction during the civil audit. The Court upheld the sentence enhancements. One member of the Court of Appeals dissented.
IRS Issued Summons to Try to Determine Whether Taxpayer Was Resident
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Frank Gangi resided in the U.S. Virgin Islands. The IRS issued summons to investigate whether Gangi was required to pay income taxes. Taxpayer moved to quash the summons. The motion was denied.