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.
Category archives: Tax Fraud Report
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.
Prosecutor Misconduct was Not Sufficient to Reverse Tax Conviction
Written by on in Tax Fraud Report.
Taxpayer was convicted pursuant to 7203 for failing to file several tax returns. Taxpayer appeal based upon the alleged misconduct of the prosecutor. The Court affirmed based upon "harmless error".
Taxpayer appealed a Tax Court order authorizing the IRS to collect income taxes from his Civil Service Retirement System annuity. Tax protestor arguments were held frivolous.
Court's Failure to Give Requested Willfulness Instruction was Not Sufficient to Reverse Tax Evasion Conviction
Written by on in Tax Fraud Report.
Taxpayer convicted of tax evasion pursuant to 7201 appealed because taxpayer's requested jury instructions were not given.
