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Monday, February 22, 2021

Defendant Petitions for Cert on Relationship of Defraud Conspiracy and Marinello Interpretation of Tax Obstruction (2/22/21)

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I have previously blogged on the plea and resulting conviction of Scott Flynn for the defraud / Klein conspiracy.  See Eighth Circuit Holds...
Saturday, February 20, 2021

More on the Wartime Suspension of Limitations Act (WSLA) (2/20/21)

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The prior blog entry, Daugerdas Fails in Post-Conviction Hail Mary Motion (2/17/21; 12/19/21), here , had a brief discussion in paragraph 4...
Wednesday, February 17, 2021

Daugerdas Fails in Post-Conviction Hail Mary Motion (2/17/21; 2/19/21)

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I write today on tax criminal, Paul Daugerdas, who has been the subject of many postings on this blog.  (See here .)  After exhausting all o...
Sunday, February 14, 2021

Court Denies Convicted Defendant's Post-Trial Motion in Biofuel Tax Scam (2/15/21)

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In United States v. Derman (D. Utah No. 2:18-cr-00365-JNP-BCW Doc. 1183 2/10/21), TN conversion here and pdf here , the district court in ...
Thursday, February 11, 2021

Tax and FBAR Crimes and Related Naturalization Crimes (2/11/21)

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DOJ issued this Press Release:  Former Florida Resident Indicted for Tax Evasion and Failing to Report Foreign Bank Accounts (2/10/21), her...
Wednesday, February 10, 2021

Court Holds Taxpayer Liable for FBAR Civil Willful Penalty (2/10/21)

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In United States v. Collins , 2021 U.S. Dist. LEXIS 23260 (W.D. Penn. 2/8/21), CL here  and TN here , in an FBAR collection suit, the Court ...
Monday, February 8, 2021

Excellent Article on Sentencing in Tax Crimes and White-Collar Crimes (2/8/21)

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Readers of this blog will likely be interested in this article:  Jeremy Temkin, Tax Defendants Reaping The Benefit of Booker , 265 NYLJ (1/2...
Sunday, February 7, 2021

Lenity and Chevron Deference - Some Thoughts in a Tax Context (2/7/21)

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I am now working on a larger article that incorporates a discussion of the interface of lenity and Chevron deference, both of which supply ...
Friday, February 5, 2021

Reasonable Doubt About Reasonable Doubt Instructions (2/5/21)

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I have written below about some of the problems with the venerable “beyond a reasonable doubt” for convictions for crimes.  E.g., Inspired b...
Wednesday, February 3, 2021

Bloomberg Article on the Intrigue in the Smith NPA (Related to Brockman Indictment) (2/3/21)

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I have written previously about Robert Smith’s unusual nonprosecution agreement.  I say unusual because his misconduct was sustained and bla...
Saturday, January 30, 2021

Third Circuit Case Discussing Difference Between Willfully Element for Tax Crimes (Cheek Willfulness) and for General Crimes with Willfully Element (1/30/21)

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In United States v. Smukler , 986 F. 3d 229 (3d Cir. 1/26/21), Ct here ; GS here ,  a nontax case, the Court wrestled with the criminal stat...
Thursday, January 28, 2021

Tax Court Opinion on Various Aspects of Collection Activity for RBAs and Coordination with DOJ (1/28/21)

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In Reynolds v. Commissioner , T.C. Memo. 2021-10, TC Dkt entry #20 here  * and TN here , in a collection due process (“CDP”) case, the Court...

More on Willful Blindness (1/28/21)

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I have written on several occasions on the issue of willful blindness (which goes by several other terms, such as conscious avoidance in the...
Wednesday, January 20, 2021

Court Amends Restitution to Reduce Restitution for Amounts For Years Other Than Years for Counts of Conviction (1/20/21)

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In United States v. Christensen , 2021 U.S. Dist. LEXIS 9306 (D. Ariz 2021), TN here and CL here , Christensen had been convicted on 9 tax c...
Saturday, January 16, 2021

Outstanding Article on Current State of IRS Voluntary Disclosure Practice (1/16/21)

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This brief blog today is to alert readers to an outstanding article on the current state and some uncertainties and risks of the IRS Volunta...
Friday, January 15, 2021

Another District Court Holds FBAR Nonwillful Civil Penalty Is Per Form Rather Than Per Account (1/15/21)

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In United States v. Kaufman , 2021 U.S. Dist. LEXIS 4602 (D. Conn. Jan. 11, 2021), Tax Notes here and CourtListener here , the Court:  Gr...
Wednesday, January 13, 2021

Third Circuit Discussion on Violation of Legal Duty with Other Reasonable Interpretations of Duty (1/13/21)

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In United States v. Harra, ___ F.3d ___, 2021 U.S. App. LEXIS 915 (3rd Cir. 2021), here , the Court held (as summarized at the opening of th...
Monday, January 11, 2021

Deloitte and Tax Analysts Open Tax Analysts Library to Public Without Subscription (1/11/21)

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 Last week, Deloitte posted this news release:  Deloitte and Tax Analysts Take Great Strides to Increase Tax Policy Transparency:  Professio...