Tax Law

Recent Posts

Tax Loss - Object of the Offense - Intended v. Real Harm
Posted on 23 Oct 2013 by Jack Townsend

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 LEXIS 10857 (11th Cir. 2013), here , an unpublished opinion [ enhanced version available to subscribers ]. It discusses an important point about the Sentencing Guidelines tax loss... Read More

Article on New Sentencing Guidelines on Unclaimed Deductions and Credits
Posted on 31 Dec 2013 by Jack Townsend

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,... Read More