tag:blogger.com,1999:blog-1519969502186924526.post7441885835311731153..comments2023-10-24T08:00:53.865-05:00Comments on Federal Tax Crimes: Conscious Avoidance All Over Again (1/23/13)Jack Townsendhttp://www.blogger.com/profile/14469823736335455874noreply@blogger.comBlogger3125tag:blogger.com,1999:blog-1519969502186924526.post-23958070170115309772013-02-25T14:45:16.641-06:002013-02-25T14:45:16.641-06:00That's a good point. But, I don't think t...That's a good point. But, I don't think that is the way the law has developed for Conscious Avoidance and its related concepts. I think the binary choice is that conscious avoidance is proof of actual intent (a bit of an oxymoron) or conscious avoidance can permit the trier to infer actual intent.<br /><br />But you are right that presumption can operate as you describe it.<br /><br />Jack TownsendJack Townsendhttp://www.tjtaxlaw.com/noreply@blogger.comtag:blogger.com,1999:blog-1519969502186924526.post-11370370261327728042013-02-25T08:09:02.273-06:002013-02-25T08:09:02.273-06:00We might add a third category:
(3) it PRESUMES ...We might add a third category: <br /><br /><br />(3) it PRESUMES an inference of Fact A (knowing conduct) from proof Fact B (conscious avoidance of Fact B). <br /><br /><br /><br /> That is, the Court could adopt a position that if the taxpayer has avoided learning about whether his action is legal the Court will presume that his taking the action was knowing conduct, but the taxpayer could rebut that by giving an explanation for why his avoidance of learning was innocent. <br /><br /><br /> For example, the taxpayer has used an accountant every year to prepare his taxes, but this year, when he took a complicated illegal position, he did not. The taxpayer, however, can show that he was very short of cash this year, and so he could not afford an accountant.sdjknoreply@blogger.comtag:blogger.com,1999:blog-1519969502186924526.post-14081936956824066072013-01-27T15:26:06.659-06:002013-01-27T15:26:06.659-06:00Not everyone can
afford to hire a tax
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