Juror in Tax Crime Case Removed for Religious Belief

What do you do if you are being tried for a criminal tax charge and the court removes one of the jurors for saying that you should be found not guilty?  What if the juror is removed by the court because the Holy Spirit told him that you were not guilty given the evidence presented? …Continue readingJuror in Tax Crime Case Removed for Religious Belief

Can a Tax Crime Sentence Impact the Sentence for a Related Crime?

If someone commits a financial crime and, at the same time, commits a tax crime, can the tax crime sentence be used to enhance the sentence for the financial crime?  The court addresses this in United States v. Smith, No. 18-3222 (8th Cir. 2019).  The answer may surprise you. Facts & Procedural History The defendant…Continue readingCan a Tax Crime Sentence Impact the Sentence for a Related Crime?

Sentence Enhancements in Criminal Tax Cases

The federal sentencing guidelines help the courts set criminal sentences. These guidelines have to be considered when deciding whether to accept a plea agreement and how to handle the trial. The recent United States v. Kushimo, No. 18-3222 (3d. Cir. 2019), case provides an opportunity to consider two of the sentencing enhancements that often apply…Continue readingSentence Enhancements in Criminal Tax Cases

Arguing that the Tax Return You Filed is Incorrect

If your tax return is incorrect and you have pending tax litigation with the IRS, can you argue that the tax return is incorrect? What if the time period for filing an amended tax return is still open? Should the court consider the new argument or should it rely on the incorrect tax return? The…Continue readingArguing that the Tax Return You Filed is Incorrect

Using Multiple PTINs to File Fraudulent Tax Returns

It can be difficult to be a tax preparer. The rules change just about every year. The IRS has increased its focus on identifying and punishing tax return preparers. This includes criminal sanctions for the tax return preparers. The enforcement actions often do not factor in the realities of the tax preparation business. The recent…Continue readingUsing Multiple PTINs to File Fraudulent Tax Returns

The Affirmative Act of Tax Evasion

Taxpayers get behind on their taxes as they do every other type of liability. It happens. But owing the IRS unpaid taxes can be more than a civil problem. Non-payment can lead to criminal tax evasion charges. The United States v. Connerton, No. 3:17-cr-47 (D. Conn. 2019), case provides an opportunity to consider the “affirmative…Continue readingThe Affirmative Act of Tax Evasion

Conversations Between Spouses Not Evidence of Tax Crimes

Can the IRS record conversations between a husband and wife and use the recordings as evidence for tax crimes?  The court addressed this in United States v. Fomichev, No. 16-50227 (9th Cir. 2018) holding that marital communications are privileged even in the case of a sham marriage. Facts & Procedural History Fomichev was born in Russia…Continue readingConversations Between Spouses Not Evidence of Tax Crimes