The statute of limitations for tax crimes may not begin to run on the later of the date the tax return was due or the date the return was filed. With regard to certain tax crimes, such as 7202, the date that the statute of limitation begins is the date that the taxpayer acted willfully. This will often be a question of fact that must be decided by the jury. As a result, a motion to dismiss based upon dates set forth in the indictment may be denied.
Tag archives: tax-violations
Court Holds That in Certain Criminal Tax Cases the Date that the Statute of Limitations Begins to Run is the Date that the Taxpayer Acts Willfully
CPA Found Not Guilty of Tax Violations Following Jury Trial, United States v. John P. Miller, Case No. 12-CR-60025-KMW
Written by on in Tax Fraud Report.
CPA, John Miller, accused of various tax violations, was found not guilty on all counts by a jury following trial.
Search Warrant for Drugs Led to Seizure of Evidence of Tax Violations U.S. v. ASAD, 739 F. Supp. 2d 1127 (2010)
Written by on in Tax Fraud Report.
Defendants were charged with tax violations based upon evidence seized during the execution of a search warrant issued for drugs.