Author archives: david

Defendants were convicted of conspiracy to extort and filing false tax returns. They appealed the sufficiency of the evidence and the Court's refusal to severe the tax counts.

In Order for the Court to Order the Taxpayer to be Deported to Spain for an Alleged Tax offense, Spain had to Establish Probable Cause.

Taxpayer made large profits selling guns. At trial he was acquitted of all felony charges. However, he was convicted of two misdemeanor tax charges pursuant to 26 USC 7203. The taxpayer appeal because the court did not permit the defendant's expert to testify as to the taxpayer's intent because it was the ultimate issue for the jury to decide. Taxpayer's counsel failed to properly rephrase the questions to get past the government's objection.

Taxpayers charged with filing false tax returns sought to suppress evidence obtained through the execution of two search warrants based upon alleged deception by the agents. Alternatively, Defendant requested a Franks hearing. See, Franks v. Delaware, 438 U.S. 154 (1978).

Taxpayer appealed her conviction for tax evasion (7201) and the 48 month sentence. Taxpayer alleged that the court erred by giving an inadequate limiting instruction as to the proper use of uncharged conduct. Taxpayer did not prove substantive rights were affected.

Defendants moved to dismiss a superseding indictment adding 34 counts including tax crimes because the information was known to the government when the original indictment was filed and the Grand Jury was improperly used to gather discovery.

Joseph Ganin, the former mayor of Bridgeport, Conn., was convicted on seven counts arising from activities which occurred during his tenure as mayor. The convictions included racketeering, conspiracy, mail fraud and filing false tax returns. The defendant appealed based upon alleged Brady violations by the government.

Lawyer promoted and sold fraudulent tax shelters in the of insurance policies issued by offshore corporations. The taxpayer was ordered to pay restitution for the loss. After sentencing the government moved the court to increase the amount. The Court declined.

IRS used Net Worth Method to obtain tax evasion and false employee tax returns against a nightclub owner. The Court provided a detailed analysis of Rule 29.

Taxpayer was convicted of conspiracy to defraud the United States by counseling taxpayers how to claim false expenses.