Cincinnati Attorney Pleads to Tax Obstruction

Suzanne Land, a Cincinnati attorney, has pled to one count of tax obstruction, Section 7212(a), here , a three year felony. The DOJ Tax press release is here . I will obtain the guilty plea when available and post it. The press release describes her conduct as follows: According to the plea agreement...

Another UBS Depositor Pleads Guilty

Yesterday, Humberto Gomez pled guilty, according to a DOJ Tax press release, here [the link is not yet available; I will post the link when I have it]. ... The tax loss seems low. The press release says: "For the years 2006 and 2007, the criminal tax loss associated with the Bullrush account...

Tax Loss - Object of the Offense - Intended v. Real Harm

I just recently re-read United States v. Eye , 2013 U.S. App. LEXIS 10857 (11th Cir. 2013), here , an unpublished opinion [ enhanced version available to lexis.com subscribers ]. It discusses an important point about the Sentencing Guidelines tax loss computation. Readers will recall that tax loss is...

Article on New Sentencing Guidelines on Unclaimed Deductions and Credits

I have posted previously on the unclaimed deduction / credit issue and the recent Guidelines resolution of the issue. The 2013 Guidelines provision on this issue is here §2T1.1., Commentary par. 3, here , which provides: 3. Unclaimed Credits, Deductions, and Exemptions.—In determining the...