Tax Law

Recent Posts

Court Rejects Claim of Ineffective Assistance of Counsel for Failure to Assert Sex Addiction to Mitigate Sentence
Posted on 25 Feb 2013 by Jack Townsend

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... Read More

Restraining Taxpayers for Tax Debts
Posted on 22 Aug 2013 by Jack Townsend

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... Read More

Ninth Circuit Oral Argument on Act of Production Doctrine
Posted on 19 Sep 2012 by Jack Townsend

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... Read More

Another Plea Involving Offshore Accounts
Posted on 23 Feb 2012 by Jack Townsend

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... Read More

Trust Fund Tax Convictions Affirmed
Posted on 27 Apr 2012 by Jack Townsend

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... Read More

Supreme Court Rules Tax Perjury and Aiding & Assisting Are Deportable Aggravated Felonies
Posted on 22 Feb 2012 by Jack Townsend

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... Read More

Tax Conviction and Sentence Affirmed Under Unusual Circumstances
Posted on 8 Dec 2012 by Jack Townsend

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 LEXIS 24621 (4th Cir. 11/28/12) (unpublished), here , the defendant raised many arguments, but I address only two here. 1.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... Read More

Sealing an Indictment Pending Arrest in Tax Cases
Posted on 7 Aug 2014 by Jack Townsend

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... Read More

Conscious Avoidance All Over Again
Posted on 6 Feb 2013 by Jack Townsend

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... Read More

Pastor Going to Trial for Tax Charges Predicted Jesus Would Come On May 27
Posted on 31 May 2012 by Jack Townsend

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... Read More

  • Blog Post: 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...
  • Blog Post: 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...
  • Blog Post: 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...
  • Blog Post: 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...
  • Blog Post: 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...
  • Blog Post: 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...
  • Blog Post: 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...
  • Blog Post: 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...
  • Blog Post: 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...
  • Blog Post: 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...