Rule 7(d) of the Federal Rules of Criminal Procedure authorizes the trial court to strike surplusage from the indictment.
Archives February 2017
What is The Weapon of Choice of the Government When Prosecuting Taxpayers?
Written by on in Tax Fraud Report.
The Government Has Focused a Considerable Amount of Energy To Prosecute Taxpayers Who Failed to File FBAR Reports and Accurately Account For Taxes. The Government has used the Required Records Doctrine to compel taxpayers to produce foreign bank account records.
The Fifth Amendment Does Not Protect Taxpayers From Being Forced to Produce Certain Required Records
Written by on in Criminal Tax Cases.
The Fifth Amendment protects individual taxpayers from being compelled to testify when such testimony is incriminating. This rule has been held to apply to the records in the custody and control of the taxpayer. However, when the taxpayer is required to maintain the records for non-law enforcement reasons that are public in nature, the Required Records Doctrine authorizes the government to subpoena such records. This is recognized as an exception to the Fifth Amendment.
Corporate Structure Did Not Protect Lawyer From Payroll Tax Conviction
Written by on in Criminal Tax Cases.
I person responsible for paying over payroll taxes may not escape responsibility through the use of corporate formalities and structures.
