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Thursday, December 29, 2011

Collateral Estoppel on Economic Substance from Prior Criminal Conviction (12/29/11)

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In Princeton Strategic Investment Fund, LLC v. United States , 2011 U.S. Dist. LEXIS 147339 (ND CA 2011) (will post a copy when I get a non-...

The Legitimacy of the Court (12/29/11)

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There is an aphorism that the law is what the Supreme Court says it is.  That aphorism probably means whatever the speaker or listener think...
Wednesday, December 21, 2011

Second Circuit Bad Acts Evidence and Sentencing Decision (12/21/11)

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In United States v. Cadet , ___ F.3d ___, 2011 U.S. App. LEXIS 25144 (2d Cir. 2011), here , the Second Circuit addressed several criminal ta...
Tuesday, December 20, 2011

Off Topic - A Man Who Was Hardly Strictly Bluegrass (12/20/11)

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Since I started this blog, I have had a link in the miscellaneous section on the right to "Hardly Strictly Bluegrass," an annual S...
2 comments:
Monday, December 19, 2011

Summary of Foreign Trust Reporting and Penalties (11/19/11)

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In ILM 201150029 (11/9/11), the IRS concludes that the Section 6677 penalty for failing to file a foreign trust information return is not di...

John Doe Summons Fishing for Domestic Tax Cheating (12/19/11)

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After suffering an initial defeat in obtaining approval for California records of real property transfers to children and grandchildren by g...
2 comments:
Friday, December 16, 2011

Second Circuit Conscious Avoidance Decision in FCPA Case (12/16/11)

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In United States v. Kozeny , 667 F.3d 122 (2d Cir. 2011), here , the Second Circuit addressed the conscious avoidance concept in the context...

IRS Pronouncements on Section 6038D 2011 Filings for Foreign Assets (12/16/11)

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The IRS published yesterday temporary and proposed regulations regarding the Section 6038D filing requirement.  As previously noted, the For...
17 comments:

Exception to Bankruptcy Discharges for Fraudulent Returns or Willful Attempts to Evade or Defeat Tax (12/16/11)

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A new case, United States v. Clayton , 2011 U.S. Dist. LEXIS 144031 (MD NC 2011), just in time for the Christmas season, offers a reminder a...
Monday, December 12, 2011

Bad Acts Admissible as Intrinsic Evidence without Regard to FRE 404(b) (12/12/11)

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I have written before about government attempts to end run the strictures of FRE Rule 404(b) by arguing that the evidence in question, even ...

IRS Gives Agents the Authority for Summonsing Metadata (12/12/11)

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In ILM 201146017 (10/14/11), here , the IRS concludes that it may summons a taxpayer's electronic data files (or backup files) in order ...

"Opting Out" of OVDI and OVDP; What is Really Happening? (12/12/11)

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There has been a lot of speculation all over the lot about what the IRS will do on so-called opt-outs from the OVDI and OVDP.  Much of the s...
261 comments:

Seventh Circuit Notes Circuit Conflict Over Section 7206(2)'s Disjunctive Textual Requirement (12/12/11)

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In United States v. Joyner-Williams , 2011 U.S. App. LEXIS 24511 (7th Cir. 2011), here , the Seventh Circuit by summary order rejected an ap...
Saturday, December 10, 2011

More on the Strategic Decision to Not Testify as to Good Faith (12/10/11)

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In United States v. Stierhoff , 2011 U.S. Dist. LEXIS 138418 (D RI 2011), decided 11/30/11, the defendant was a stalker who also had failed ...
Friday, December 9, 2011

IRS Guidance on U.S. Persons with Foreign Assets and, Coincidentally, Quiet Disclosures on FBAR Delinquencies (12/9/11)

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Yesterday, I posted on the News and Rumors page a new IRS web page (or newly revised web page) that provides a fair, succinct summary of obl...
57 comments:
Thursday, December 8, 2011

Another UBS Customer Indicted (12/8/11)

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Amir Zavieh, a naturalized citizen and resident of San Francisco, has been indicted in the Southern District of Florida.  The indictment is ...
1 comment:
Wednesday, December 7, 2011

For Taxpayers and Practitioners Who Cannot Make the 12/8/11 OVDI Deadline (12/7/11)

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Most readers of this blog know that there is a 12/8/11 deadline for submissions of the OVDI 2011 package if an extension was requested.  The...
9 comments:
Saturday, December 3, 2011

Opinion Testimony About Intentional Violation of Known Legal Duty / Good Faith (12/3/11)

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I have written before on the mens rea requirement for most tax crimes -- willfullness, defined as the intentional violation of a known legal...
1 comment: