Archives week 30 of 2016

Guilty Plea to Tax Violation Results in Consecutive Sentence with Unrelated States Charges.

Court Held Statute of Limitations, for Tax Evasion Charges Based Upon Failure to Pay, Had Expired Since the Indictment Failed to State How the Acts Alleged, that Occurred Within the Statute of Limitations, Were Part of the Concealment. The Convictions Were Reversed.

Tax Return Preparer Found Guilty of Preparing False Returns and Government Was Permitted to Call Witnesses Not Charged in the Indictment Who Defendant Prepared False Returns For.

Defendant, a Tax Attorney, Was Convicted of Suggesting and Carrying out a Scheme to Assist Taxpayers in Avoiding Payment of the Full Amount of Taxes Due on a Litigation Settlement. Eventual Payment of Tax by Taxpayers Did Not Exonerate the Defendant

Hotel Owners and Businessmen Sentenced to 10 Years for Tax Offenses in South Florida.

There were 2,814 taxpayers convicted in 2010 of tax violations.

Federal Sentencing Guidelines Treat Felony and Misdemeanor Tax Violations the Same. The Result Can Lead to Misdemeanor Sentences Being Ordered Served Consecutively.

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 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.