Tax Law

Recent Posts

Another UBS Depositor Pleads Guilty
Posted on 4 May 2012 by Jack Townsend

Yesterday, Humberto Gomez pled guilty, according to a DOJ Tax press release, here [the link is not yet available; I will post the link when I have it]. ... The tax loss seems low. The press release says: "For the years 2006 and 2007, the criminal... Read More

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 LEXIS 10857 (11th Cir. 2013), here , an unpublished opinion [ enhanced version available to lexis.com subscribers ].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

Cincinnati Attorney Pleads to Tax Obstruction
Posted on 3 May 2012 by Jack Townsend

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... Read More

Another UBS Depositor Pleads Guilty
Posted on 4 May 2012 by Jack Townsend

Yesterday, Humberto Gomez pled guilty, according to a DOJ Tax press release, here [the link is not yet available; I will post the link when I have it]. ... The tax loss seems low. The press release says: "For the years 2006 and 2007, the criminal... Read More

Cincinnati Attorney Pleads to Tax Obstruction
Posted on 3 May 2012 by Jack Townsend

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... Read More