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 LEXIS 24621 (4th Cir. 11/28/12) (unpublished), here , the defendant raised many arguments, but I address only two here. 1.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

Attorney Sentence Properly Considered Attorney Status and Deterrence in Tax Cases

In United States v. McCord , 2014 U.S. Dist. LEXIS 86436 (SD OH 6/25/14), [ enhanced version available to lexis.com subscribers ], the defendant, an attorney, was sentenced by a Magistrate Judge to 60-days incarceration and 1-year of supervised release. The defendant appealed to the District Judge, alleging...