Supreme Court Rules Tax Perjury and Aiding & Assisting Are Deportable Aggravated Felonies

The Supreme Court yesterday decided Kawashima v. Holder, ___ U.S. ___, ___ S.Ct. ___, 2012 U.S. LEXIS 1084 (2012) , enhanced opinion available to lexis.com subscribers with summary, headnotes, and Shepard's. (Non-subscribers can download the unenhanced official opinion issued by the United States...

Another Plea Involving Offshore Accounts

DOJ Tax has this press release, Tennessee Couple Plead Guilty to Tax Crimes , cryptically reporting a plea by two taxpayers, husband and wife, to two counts of willful failure to file income tax returns ( Section 7203 ). In relevant part, the press release says: Additionally, during the years in...

What You Should Know About FBAR Penalty Mitigation

By Karen Yip, LexisNexis Federal & International Tax Analyst The IRS requires the Report of Foreign Bank and Financial Accounts, TD F 90-22.1 (commonly known as the Foreign Bank Account Report, or "FBAR"), when a U.S. person has a financial interest in, or signature authority over, one...

Trust Fund Tax Convictions Affirmed

In United States v. DeMuro, ___ F.3d ___, 2012 U.S. App. LEXIS 8094 (3d Cir. 2012) , enhanced opinion available to lexis.com subscribers, (Non-subscribers can download the unenhanced official opinion here ), the Demuros, husband and wife, were convicted of "conspiracy to defraud the United States...

Pastor Going to Trial for Tax Charges Predicted Jesus Would Come On May 27

I have previously blogged on Ronald Weinland. See Controversial Pastor, Self Proclaimed Prophet, Indicted re Income from Church Offerings and Offshore Accounts (11/21/11), here . My impression from afar is that he is just a charlatan (see here ) in the guise of a religious person. Just in case he has...

New Indictment of U.S. Tax Return Preparers & Enablers re Offshore Bank & Related Activity

In a First Superseding Indictment, here , filed June 14, 2012 in CD CA, three principals of a tax return preparation service, United Revenue Service ("URS") were indicted. The DOJ Tax Press Release is here, Three Tax Return Preparers Charged With Helping Clients Evade Taxes By Hiding Millions...

Ninth Circuit Oral Argument on Act of Production Doctrine

The Record, a California legal publication, reports on oral argument in a case involved the act of production doctrine which says, in effect, that although the contents of documents may not be privileged, a witness under compulsion to produce the documents via subpoena or summons still has a Fifth Amendment...

Tax Conviction and Sentence Affirmed Under Unusual Circumstances

In United States v. Moore , 2012 U.S. App. LEXIS 24621 (4th Cir. 11/28/12) (unpublished), here , the defendant raised many arguments, but I address only two here. 1. Error in Computing Tax Due at Trial then Conceded at Sentencing The prosecutors used the modified bank-deposits method of proof...

What You Should Know About FBAR Penalty Mitigation

By Karen Yip, LexisNexis Federal & International Tax Analyst The IRS requires the Report of Foreign Bank and Financial Accounts, TD F 90-22.1 (commonly known as the Foreign Bank Account Report, or "FBAR"), when a U.S. person has a financial interest in, or signature authority over, one...

Conscious Avoidance All Over Again

I am again back on the conscious avoidance issue in its use generally and specifically in tax crimes. The background is that tax crimes are the -- certainly an -- exception in Anglo-American jurisprudence where ignorance of the law is a defense. Tax crimes require knowledge that the known facts are a...

Court Rejects Claim of Ineffective Assistance of Counsel for Failure to Assert Sex Addiction to Mitigate Sentence

The old adage that sex sells seems not to account for the wild popularity of the tax law. Tax law just has no sex in it. But every now and then, sex rises up in tax cases. And, so it did in Carroll v. United States , 2013 U.S. Dist. LEXIS 23769 (ND OH 2013). In a six-count information, Carroll was...

Restraining Taxpayers for Tax Debts

Collateral consequences often attend tax crimes investigations and prosecutions and even in circumstances that raise the risk of criminal investigation and prosecution. One collateral consequence is that the IRS wants to collect the tax dollars that the taxpayer owes, along with penalties and interest...

Sealing an Indictment Pending Arrest in Tax Cases

I just saw this interesting case involving a lawyer indicted for tax obstruction, Section 7212(a), [ enhanced version available to lexis.com subscribers ]. The case is United States v. McBride , 2014 U.S. Dist. LEXIS 89455 (D. MA 2014), here . The count of the indictment, Section 7212(a), is here . This...