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Tuesday, August 31, 2010

Ninth Circuit Reverses Conviction for Failure to Grant Continuance For Last Visit with Dying Son

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I write briefly on yesterday's Ninth Circuit decision United States v. Kloehn , 640 F.3d 1123 (9th Cir. 2010) . In the case, the defenda...

New Sixth Circuit Failure to Pay Over Case

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In United States v. Blanchard , ___ F.3d ___ (6th Cir. 2010) , the defendant was "convicted of fifteen counts of Failure to Account for...
Monday, August 30, 2010

State of IRS Criminal Investigations

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I previously blogged here the TIGTA annual state of the universe on IRS's Criminal Investigation Function (that report is here ). I sup...
Saturday, August 28, 2010

Kottwitz -- a Long Rambling Tax Opinion Covering Most of the Major Tax Crimes (8/28/10)

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I write about the Eleventh Circuit's recent decision in United States v. Kottwitz , 614 F.3d  1241 (11th Cir. 2010), here ., opinion rev...
2 comments:
Friday, August 27, 2010

Larson, Pfaff, Ruble Convictions In KPMG Tax Shelters Case Affirmed (8/27/10)

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The Second Circuit issued a Summary Order today affirming the convictions of Larson, Pfaff and Ruble the remnants of the larger KPMG crimina...

New TIGTA Report on Trends in IRS CI Investigation Activities

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TIGTA has released a report, titled Trends in the Criminal Investigation Division's Enforcement Activities Showed Improvements; However,...
1 comment:

Seventh Circuit on Speedy Trial, Prosecutor Misconduct and Statute of Limitations

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In United States v. Hills , 618 F.3d 619 (7th Cir. 2010), here , the Seventh Circuit addressed many common defendant arguments for reversal ...
2 comments:
Wednesday, August 18, 2010

The Giffen Plea -- The Cost of Justice (8/18/10)

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James H. Giffen, the target of an extensive FCPA investigation and indictment (including two superseders), recently resolved at least crimin...
Tuesday, August 10, 2010

More on Tax Crimes as Aggravated Felonies for Immigration Purposes

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The Ninth Circuit issued yet a third published opinion in The Kawashima cases. The first was Kawashima v. Gonzales , 503 F.3d 997 (9th Cir....
Monday, August 9, 2010

Seventh Circuit on Hearsay and Confrontation and on Mid-Trial Summaries

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In United States v. McGee , 612 F.3d 627 (7th Cir. 2010), a nontax case, Judge Easterbrook for the Seventh Circuit held that the district co...
1 comment:
Sunday, August 8, 2010

Willfulness -- Amended Returns and Bank Accounts That Are Not Hidden -- and Materiality (8/8/10)

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In United States v. Shellef , 2010 732 F.Supp.2d 42 (ED NY 2010), decided 8/5/10, the Court denied Shellef's motion for a motions for ac...
1 comment:
Tuesday, August 3, 2010

More on the Confrontation Clause and Tax Liabilities of Out of Court Witnesses

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United States v. Jewell, 614 F.3d 911 (8th Cir. 2010), here , discussed in the last two blogs, is a jewel of many facets. This one is near a...
3 comments:

Court Rejects the Temporary Evasion Defense

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In United States v. Jewell , 614 F.3d 911 (8th Cir. 2010),  here , which I discussed in the addendum to last blog here , the Eighth Circuit ...

Seventh Circuit Sounds the Death Knell for Inextricable Intertwinement as End-Run Around Rule 404 and 403 (8/3/10)

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Courts have developed the notion that evidence inextricably intertwined with the criminal offense charged may be introduced free of the cons...
Tuesday, July 27, 2010

What is the Foregone Conclusion To Overcome the Fifth Amendment Act of Production Doctrine? (7/27/10)

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The IRS summons is a substantial tool in the investigation of tax liabilities and of crimes related to taxes. The summons is compulsory proc...
18 comments:
Saturday, July 24, 2010

The Limits of Literal Truth as Defense to Perjury (or Even 18 USC 1001) (7/24/10)

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Bronston v. United States , 409 U.S. 352 (1973), here , is frequently cited for the proposition that literal truth is a defense to a charge ...
9 comments:

Certificate of Innocence and Damages for Wrongful Incarceration (7/24/10)

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A wrongfully convicted defendant may sue for damages arising from the incarceration under certain very narrow conditions specified in 28 U.S...

Update on Swiss Turnover of Documents Pursuant to Treaty Request (7/24/10)

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I reported earlier today that the Swiss Administrative Court has approved the treaty request, thus opening the door to turnover of the 4,450...