Pages

▼
Thursday, December 31, 2009

Proper Base for the FBAR or "In Lieu of" FBAR penalty

›
Anonymous (a frequenter commenter on this blog) suggested that I blog the following comment: If I correctly understand the 50% FBAR penalty...
1 comment:
Wednesday, December 30, 2009

Tax Authority's Use of Stolen Tax Haven Bank Data

›
The risk that came home to roost in the UBS investigation was that a tax haven banker might disclose bank data to a tax authority. (By bank ...
7 comments:

Collateral Consequences of Conviction (or Even Investigation or Acquittal)

›
Criminal tax lawyers know that, after their job is done, whether successful or not, the IRS usually comes after the defendant / taxpayer to ...
Tuesday, December 29, 2009

More on Civil Penalties - the CDP Gambit

›
I recently blogged on the subject of "Civil Penalties in the Mix - the Qualified Amended Return Gambit." I discussed the use of t...

Willfulness and Good Faith Defense - an Oxymoron? (12/29/09)

›
This morning, the Sixth Circuit offers a good elementary refresher course on the relationship between the elements of a tax crime requiring ...
4 comments:
Thursday, December 24, 2009

Civil Penalties in the Mix - the Qualified Amended Return Gambit

›
I write today on a civil penalty, one of the accuracy related penalties in § 6662 . You will recall that the IRS had great angst about the S...

Follow Up on Fifth Amendment Limits

›
Yesterday, two practitioners and myself had a lively discussion about the decision in United States v. Elmes (S.D. FL 2009 - No. 0:09-mc-61...

Ohio Attorney Charged with FBAR violations Among Other Dastardly Deeds

›
An attorney in Ohio has been charged "with fifteen counts of aiding and assisting in the preparation of false and fraudulent tax return...
Tuesday, December 22, 2009

Fifth Amendment Limits

›
CAVEAT:  This blog and the excellent comments from readers below should be read in conjunction with a follow-up blog here . In a Q&A s...
11 comments:

Collateral Consequences of Tax Crimes for Professionals

›
Practitioners need to anticipate and attempt to mitigate potential professional or licensing issues that may arise as a result of a tax crim...

Sometimes Booker Works Against the Taxpayer (12/22/09)

›
Booker now gives the sentencing court considerable discretion to vary from the Guideline Sentence calculation. In tax cases, such variances...
Monday, December 21, 2009

Heavy Handedness in Charging and Forcing Pleas

›
I point readers to an excellent article in yesterday's Wall Street Journal, John A. Emshwiller and Nathan Koppel, Plea Bargains Get Rene...
2 comments:

Requirement to Notify Attorney General of Foreign Proceedings

›
This item is a bit late in the cycle of tax crime news, but I thought I would post it anyway as a resource for readers since the issue may a...

Tax Loss Estimations for Sentencing Purposes

›
In United States v. Poltonowizc (3rd Cir. 2009) , an unreported, nonprecedential decision, the court approved tax loss estimations for a co...
1 comment:
Saturday, December 19, 2009

Civil Tax Statute of Limitations for Fraudulent Tax Shelters (12/19/09)

›
I address in this blog the civil statute of limitations for tax shelters. I start with the basics: 1. General . The general statute of lim...
1 comment:

Guilty Plea in SLOTS Tax Shelter (12/19/09)

›
On December 1, 2009, Michael Parker pled guilty to one count of Klein conspiracy in a tax shelter scheme using the ubiquitous tax shelter t...
Friday, December 18, 2009

A Lesson for Practitioners?

›
A recent tax shelter civil case presents a fact pattern that should be considered by criminal tax attorneys. In Palm Canyon X Investments LL...
Thursday, December 17, 2009

More Shenanigans by the Swiss

›
I have previously blogged here comparisons of UBS and the Swiss banking system general as engaged in a form of piracy. (The Swiss are not t...