LexisNexis® Legal Newsroom
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...

Is It the Defendant's Burden to Prove Good Faith As a Defense to Willfulness?

Willulness is the express statutory requirement for most tax crimes. (Some alternative formulation approaching if not equaling willfulness is required for the tax related crimes, such as tax obstruction or conspiracy; but I focus here on a crime that does have an express requirement of willfulness.)...

The Intersection of Conspiracy and Tax Obstruction

In United States v. Floyd , ___ F.3d ___, 2014 U.S. App. LEXIS 253 (1st Cir. 2014), here , the First Circuit panel affirmed the defendants' convictions and sentencings arising from their tax evading payroll tax scheme and warehouse banking scheme [ enhanced version available to lexis.com subscribers...