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
CPA, John Miller, accused of various tax violations, was found not guilty on all counts by a jury following trial.
Defendants were charged with tax violations based upon evidence seized during the execution of a search warrant issued for drugs.