Federal Sentencing Guidelines Treat Felony and Misdemeanor Tax Violations the Same. The Result Can Lead to Misdemeanor Sentences Being Ordered Served Consecutively.
Archives 2016
In Case Where Taxpayer Was Charged with Filing False Tax Returns for Clients that Overstated Expenses, Testimony of Former Clients Not Contained in the Indictment Was Permitted as 404(b) Evidence to Show Wilful Intent and There Was No Violation of the Confrontation Clause
Defendant Waived Improper Venue Argument and Was Convicted of Tax Evasion
Written by on in Tax Fraud Report.
Defendant Charged With Tax Evasion Waived a Valid Venue Argument by Failing to Make a Timely Motion.
Taxpayer charged with structuring and filing a false tax return was ordered to pay $3,500,000 restitution for funds embezzled from charities he had created although the specific charges did not establish the loss.
Doctor and Lawyer Were Convicted of Tax Fraud Relating to Employee Leasing Scheme
Written by on in Tax Fraud Report.
Taxpayer's Use of Legal Deferred Compensation Plan Supported an Indictment for Criminal Tax Fraud
There is No Requirement That The Government Prove a Taxpayer Had Funds to Pay Tax to Obtain a Conviction Pursuant to Section 7202. Further, the Statute of Limitations for an Offense Under Section7202 is Six Years.
A Writ of Coram Nobis Can Be Obtained If the Taxpayer Is No Longer in Custody. Taxpayer sought to vacate his income tax evasion conviction pursuant to 7201 to avoid being deported. The Court Found That Taxpayer Was Aware of the Immigration Issues and Failed to Timely Seek Appropriate Relief.
The Offshore Voluntary Disclosure Program continues to be offered by the IRS to encourage taxpayers who have failed to accurately report funds held in foreign bank accounts and income derived abroad to make full disclosure and avoid potential criminal sanctions
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.
Two sentencing enhancements imposed by the United States District Court for the Southern District of Illinois were upheld as to a Defendant, who pled guilty to conspiracy to defraud, impede, impair, obstruct, and defeat the functions of the IRS in the collection of income taxes, 18 U.S.C.S. § 371, tax evasion, 26 U.S.C.S. § 7201, and false statements to revenue agents, 18 U.S.C.S. § 1001, concerning his residence and employment.
