A certified public accountant was charged with conspiracy to defraud the IRS, preparing and filing false tax returns and obstructing a CFTC and an IRS investigation. The jury found him not guilty on all counts.
Archives July 31, 2016
Taxpayer Prepared False Tax Returns to Assist Clients Applying for Bank Loans
Written by on in Tax Fraud Report.
Enhancement for criminally derived income was not applicable to tax returns that did not fail to identify income but overstated expenses.
Taxpayer Was Convicted of Failure to File a Tax Returns Based Upon IRS Transcript
Written by on in Tax Fraud Report.
Taxpayer appealed his conviction for failing to file a tax return based upon the testimony of an IRS agent who read an IRS transcript purporting to reflect a history of taxpayer's tax return history. Taxpayer asserted that his confrontation clause rights had been violated since the IRS agent did not input the information that resulted in the transcript.
Plea Agreement Appellate Waiver Did Not Apply and Sentencing in Accordance with 2009 Guidelines Violated Taxpayer's Rights Under Ex Post Facto Clasue.
Guess appealed his conviction on two counts of willfully filing a false tax return in violation of 26 U.S.C. § 7206(1) arising from a claimed charitable deduction that was determined to have never taken place.
Taxpayer filed a petition challenging Respondent Commissioner of the Internal Revenue Service's (IRS) notices of deficiency. Lawrence argued that his pension and social security benefits did not constitute taxable income because they were paid directly to the IRS pursuant to an IRS levy to recover his outstanding income taxes. The United States Tax Court upheld the Commissioner's deficiency determination. Lawrence appealed.
