Tax Law

Recent Posts

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

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

New Indictment of U.S. Tax Return Preparers & Enablers re Offshore Bank & Related Activity
Posted on 18 Jun 2012 by Jack Townsend

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... 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

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

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 LEXIS 24621 (4th Cir. 11/28/12) (unpublished), here , the defendant raised many arguments, but I address only two here. 1.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