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Tuesday, December 3, 2013

Civil Collateral Estoppel Following Tax Evasion Conviction (12/3/13)

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In Senyszyn v. Commissioner , T.C. Memo. 2013-274, here , the taxpayer, a former IRS agent, had earlier been convicted by plea of tax evasi...
Wednesday, November 27, 2013

Daugerdas Retrial Jury Instructions - Part 07 Tax Evasion Instructions Part 3 Economic Substance (11/27/13; 11/29/13)

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I address in this blog the relationship to the defendants served as enablers and the taxpayers whose taxes were allegedly evaded.  In the p...
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Daugerdas Retrial Jury Instructions - Part 07 Tax Evasion Instructions Part 3 Tax Evaded (11/25/13)

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I address here what I now call the evaded element for the crime of tax evasion.  There has been loose jargon that has crept into this eleme...

Daugerdas Retrial Jury Instructions - Part 07 Tax Evasion Instructions Part 2 Tax Evasion and Conspiracy to Commit Tax Evasion - Derivative Liabilities (11/25/13)

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As I have previously blogged, where a defendant can be directly liable through his own conduct for the substantive crime (tax evasion under ...
1 comment:
Tuesday, November 26, 2013

Government May Enforce Restitution Despite the Defendant Taxpayers Installment Agreement with the IRS (11/26/13)

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In United States v. Fisher , 2013 U.S. Dist. LEXIS 165473 (D. Mich. 11/21/2013), the Court held that, despite the taxpayer having reached an...
Monday, November 25, 2013

Daugerdas Retrial Jury Instructions - Part 06 Tax Evasion Instructions Part 1 Tax Evasion and Conspiracy to Commit Tax Evasion (11/25/13)

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I provide here the instructions relevant to the Tax Evasion and the object element of the conspiracy to commit tax evasion.  The relevant i...
Saturday, November 23, 2013

Fourth Circuit Approves Statistical Sampling Technique for Sentencing Tax Loss (11/23/13)

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In United States v. Ukwu , 2013 U.S. App. LEXIS 23513 (4th Cir. 2013), here , the Fourth Circuit affirmed a tax loss calculation based on wh...
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Friday, November 22, 2013

Daugerdas Retrial Jury Instructions - Part 06 Conspiracy Instructions Part 2 - Defraud / Klein Conspiracy (11/16/13; revised 11/23/13)

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Judge Pauley gives standard instructions on the elements of the crime of conspiracy - to summarize: First: that an agreement existed betwe...
Wednesday, November 20, 2013

Fourth Circuit Reverses Tax Obstruction Conviction Because of Bad Instruction and Affirms Denial of Good Faith Instruction for False Claim Conviction (11/20/13)

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In United States v. Jaensch , 2013 U.S. App. LEXIS 22977 (4th Cir. 2013), here , an unpublished decision, the Fourth reversed a conviction f...
Tuesday, November 19, 2013

Early Court Appellate Court Decision on New Sentencing Guideline Provision Regarding Unclaimed Deductions (11/19/13)

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In United Sates v. Fawaz , 2013 U.S. App. LEXIS 23135 (6th Cir. 2013), here , the Sixth Circuit addressed the new Sentencing Guidelines prov...
1 comment:
Sunday, November 17, 2013

Watch the Refund Statute of Limitations on OVDP Payments Related to Income Tax (11/16/13)

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The 2012 OVDP FAQ 25, here , requires that the full package include various documents (amended returns for the 8-year period, etc.).  Contem...
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Saturday, November 16, 2013

DOJ Tax Memo Clarifying Points of Swiss Bank Initiative (11/16/13)

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DOJ Tax has issued comments on its Swiss bank initiative.  See Memo of 11/5/13, here .  Excerpts I think may most interest readers are (hig...

Liechtenstein Will / May End Its More Blatant Forms of Tax Cheating (11/16/13)

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So speaketh this report from Reuters.  Tom Bergin, Liechtenstein to end bank secrecy (Reuters 11/14/13), here .  Here are the excepts. Li...

Daugerdas Retrial Jury Instructions - Part 06 Conspiracy Instructions Part 1 (11/16/13)

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I begin today the first of several blog entries on Judge Pauley's conspiracy instructions.  The complete set of the instructions is here...
Friday, November 15, 2013

Daugerdas Retrial Jury Instructions - Part 05 General Criminal Tax Instructions (11/14/13)

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Judge Pauley's general criminal tax law instruction is: General Instructions on Criminal Tax Law   I will now turn to the charges in...
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Daugerdas Retrial Jury Instructions - Part 04 Cooperating and Immunized Witness Testimony (11/14/13)

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In a complex trial, particularly involving conspiracy charges, some of the parties who allegedly acted in concert to achieve an illegal end...
Thursday, November 14, 2013

IRS Indian Initiative for Persons Outside OVDP; Also on Quiet Disclosures (11/14/13)

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Reporting on a California State Bar Tax Section Meeting, Tax Notes reports that the IRS will soon (as early as the week of 11/11/13) ) ...
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Judge Holmes of the Tax Court Sets up the Allen Issue Conflicts (11/14/13; revised 11/16/13)

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I have previously blogged on the Allen issue -- whether Section 6501(c)(1)'s unlimited statute of limitations may be triggered by fraud...