Tax return preparer was convicted of willfully preparing false tax returns in violation of 7206. Clients not charged in the indictment were permitted to testify pursuant to rule 404(b) to establish intent.
Archives 2016
Restitution Amount Ordered Greatly Exceeded Tax Loss Charged by Government
Written by on in Tax Fraud Report.
Taxpayer plead guilty to 371 conspiracy charge that the Government asserted involved approximately $2,000,000. However, the Court ordered restitution of $6,457,500 and overruled defendant's objection.
Court found that there was ample evidence that taxpayer conspired to impede the IRS by concealing income by using a non-profit entity and mishandling 1099 forms.
Day School Operators Cash Deposits and Expenditures Lead to Tax Fraud
Written by on in Tax Fraud Report.
Taxpayers operated a day school primarily on a cash basis: requesting at least some parents to pay tuition in cash, paying teacher salaries in cash, refusing to issue tax forms reflecting income paid to teachers, and, in some cases, encouraging teachers not to file tax returns or report income they earned from the school.
CPA Charged with Preparing False Tax Returns Found Not Guilty on All Counts
Written by on in Tax Fraud Report.
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.
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.
