Tag archives: tax-offense

RSS feed of tax-offense

Court Finds That the Statute of Limitations in a Section 7202 Tax Case Begins When Willfulness Arises.

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.

Continue reading

Sentence for Tax Misdemeanors Same as Felonies

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.

Continue reading

Tax Convictions Reversed Based Upon Statute Of Limitations

Court Held Statute of Limitations, for Tax Evasion Charges Based Upon Failure to Pay, Had Expired Since the Indictment Failed to State How the Acts Alleged, that Occurred Within the Statute of Limitations, Were Part of the Concealment. The Convictions Were Reversed.

Continue reading

Witnesses Not Listed in the Indictment Were Permitted to Testify Against Defendant Tax Return Preparer U.S. v. Toto-Ngosso, 2011-1 U.S. Tax Cas. (CCH) P50,155

Tax Return Preparer Found Guilty of Preparing False Returns and Government Was Permitted to Call Witnesses Not Charged in the Indictment Who Defendant Prepared False Returns For.

Continue reading

Misjoinder of Tax Evasion Charges Resulted in Reversal. U.S. v. LITWOK, 678 F.3d 208, (2nd Cir. 2012)

Misjoinder of Counts of Mail Fraud with Tax Evasion Led to Reversal. There was no evidence at trial of any affirmative act to evade taxes by defendant beyond a mere failure to file tax returns for calendar years 1996 and 1997. The misjoinder prejudicially affected the jury's deliberations on each of the counts. The evidence as to both counts was not overwhelming and the district court gave no limiting instructions.

Continue reading

All rights reserved the-tax-specialist.com 2017