Tax Law

Recent Posts

The Willfulness Element of Most Tax Crimes Not Present in All Tax Crimes
Posted on 10 Sep 2013 by Jack Townsend

Practitioners and students of tax crimes know that most of the commonly charged tax crimes have an element of willfulness which the Supreme Court interpreted in Cheek to mean a voluntary intentional violation of a known legal duty. In other words, conviction... 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

IRS Queasiness Over the Reaches of Allen
Posted on 3 Oct 2012 by Jack Townsend

I have recently blogged on the issue of whether the fraud of some person other than the taxpayer signing the return which makes the return fraudulent allows the IRS an unlimited statute of limitations under Section 6501(c)(1), here . I list below the... 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

IRS Queasiness Over the Reaches of Allen
Posted on 3 Oct 2012 by Jack Townsend

I have recently blogged on the issue of whether the fraud of some person other than the taxpayer signing the return which makes the return fraudulent allows the IRS an unlimited statute of limitations under Section 6501(c)(1), here . I list below the... Read More