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.
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Taxpayer was convicted following trial. He appealed alleging that there was insufficient evidence to support his convictions.
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.
Tax preparer filed tax returns for client with the same deductions that had been previously disallowed by the IRS.
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 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.
Taxpayer was convicted of conspiracy to defraud the United States by counseling taxpayers how to claim false expenses.
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.
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.
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.