Tax crimes:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
New Providence, NJ [u.a.]
LexisNexis
2015
|
| Ausgabe: | 2. ed. |
| Schriftenreihe: | Graduate tax series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Getr. Zählung |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV042340428 | ||
| 003 | DE-604 | ||
| 005 | 20151104 | ||
| 007 | t | ||
| 008 | 150211s2015 |||| 00||| eng d | ||
| 020 | |z 9781630430757 |9 9781630430757 | ||
| 020 | |z 1630430757 |9 1630430757 | ||
| 035 | |a (DE-599)BVBBV042340428 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 | ||
| 245 | 1 | 0 | |a Tax crimes |c John A. Townsend ... |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a New Providence, NJ [u.a.] |b LexisNexis |c 2015 | |
| 300 | |a Getr. Zählung | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Graduate tax series | |
| 650 | 4 | |a Tax evasion / United States | |
| 651 | 4 | |a USA | |
| 700 | 1 | |a Townsend, John A. |e Sonstige |4 oth | |
| 856 | 4 | 2 | |m SWB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027776963&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-027776963 | ||
Datensatz im Suchindex
| _version_ | 1804152951142350848 |
|---|---|
| adam_text | TABLE OF CONTENTS
CHAPTER 1 OVERVIEW OF THE CRIMINAL TAX SYSTEM 1
I. INTRODUCTION 1
II. SCOPE OF THE BOOK 3
III. INTRODUCTION TO THE CRIMINAL TAX SYSTEM 4
A. PURPOSE OF THE CRIMINAL TAX SYSTEM 4
B. MENS REA; THE GUILTY MIND; WILLFULNESS 5
BRYAN V. UNITED STATES 6
C. OVERVIEW OF THE PROCEDURAL ASPECTS OF THE SYSTEM 8
1. IRS PHASE 8
2. DOJ TAX APPROVAL PHASE 9
3. GRAND JURY AND PROSECUTION PHASE 10
A. THE PROSECUTOR 10
B. THE GRAND JURY INVESTIGATION 11
C. INDICTMENT AND TRIAL 12
4. SENTENCING PHASE 12
5. JUDICIAL APPEALS 13
IV. SOME POLICY ISSUES 13
A. CAUSES OF CRIMINAL BEHAVIOR 13
B. PURPOSES OF THE CRIMINAL JUSTICE SYSTEM 15
C. INTERFACE OF TAX AND NON-TAX ENFORCEMENT 16
D. EXTENT OF CRIMINAL TAX ENFORCEMENT 17
E. FEDERAL TAX AMNESTY 19
V. PLANOFTHEBOOK 22
A. CHAPTERS 22
B. TERMS AND METHODOLOGY 22
C. ADDITIONAL RESOURCES 23
PROBLEM 23
CHAPTER 2A CRIMES UNDER THE INTERNAL REVENUE
CODE * TAX EVASION 27
I. INTRODUCTION 27
II. AFFIRMATIVE ACT 29
SPIES V. UNITED STATES 29
UNITED STATES V. MCGILL 34
UNITED STATES V. BEACON BRASS CO., INC 36
III. WILLFULNESS 38
A. GENERALLY . 38
UNITED STATES V. POMPONIO 38
V
TABLE OF CONTENTS
CHEEK V. UNITED STATES 40
B. WILLFULNESS AND TAX PROTESTERS 49
C. WILLFUL BLINDNESS OR DELIBERATE IGNORANCE 50
D. WILLFULNESS * RELIANCE ON PROFESSIONAL 55
E. WILLFULNESS * COMPLEXITIES AND UNCERTAINTIES IN THE LAW 56
UNITED STATES V. GARBER 57
UNITED STATES V. HARRIS 60
F. PROVING WILLFULNESS 61
UNITED STATES V. YTEM 61
IV. TAX DUE AND OWING 63
A. NO TAX, NO TAX EVASION 63
UNITED STATES V. CRUZ 65
B. SUBSTANTIALITY AND MATERIALITY 67
C. CRIMINAL TAX NUMBERS 68
D. CORPORATE DIVERSIONS 68
UNITED STATES V. BOK 70
V. EX POST FACTO SOLUTIONS TO TAX EVASION 74
PROBLEM 75
CHAPTER 2B CRIMES UNDER THE INTERNAL REVENUE
CODE * OTHER OFFENSES 77
I. INTRODUCTION 77
II. SECTION 7206(1) TAX PERJURY 77
A. THE ELEMENTS GENERALLY 77
B. MATERIALITY 78
C. DECLARATION OF PERJURY 80
D. BELIEF AS TO TRUTH 81
E. WILLFULNESS 81
F. TAX DUE AND OWING NOT REQUIRED 82
G. REQUIRED DOCUMENTS 82
H. INGREDIENT TECHNOLOGY 83
I. FURTHER NOTES ON MATERIALITY 84
J. TRUE BUT MISLEADING ANSWERS 85
III. SECTION 7206(2) AIDING AND ASSISTING FALSE RETURN 87
A. THE ELEMENTS GENERALLY 87
B. WILLFUL ASSISTANCE 88
C. DOCUMENT FALSE AS TO A MATERIAL MATTER 89
D. WILLFULNESS 89
IV. SECTION 7212(A) CORRUPTLY IMPEDING TAX
ADMINISTRATION 89
A. THE ELEMENTS GENERALLY 89
VI
TABLE OF CONTENTS
B. CORRUPT CONDUCT 91
C. ENDEAVORING 92
D. OBSTRUCTING OR IMPEDING 92
E. BACKGROUND 93
F. RELATIONSHIP TO MORE SPECIFIC CRIMES 94
UNITED STATES V. KELLY 95
G. POST-FILING CONDUCT ONLY? 97
UNITED STATES V. KASSOUF 98
V. SECTION 7203 FAILURE TO FILE, KEEP RECORDS, SUPPLY
INFORMATION, OR PAY TAX 101
A. THE ELEMENTS GENERALLY 101
B. DUTY TO FILE RETURN 103
C. FAILURE TO FILE TIMELY 103
D. WILLFULNESS 104
E. MISCELLANEOUS 104
F. FAILURE TO PAY 105
VI. SECTIONS 7202 AND 7215 FAILURE TO COLLECT AND PAY
OVER 105
A. THE ELEMENTS GENERALLY 105
B. THE WITHHOLD AND PAY OVER OBLIGATION 106
C. RELATIONSHIP OF SECTIONS 7202 AND 7215 107
UNITED STATES V. EVANGELISTA 108
VII. SECTION 7207 FRAUDULENT RETURNS, STATEMENTS, OR
OTHER DOCUMENTS 112
A. ELEMENTS GENERALLY 112
B. OVERLAP WITH OTHER TAX CRIMES 113
C. DOJ TAX CHARGING POLICY FOR SECTION 7207 113
D. GOVERNMENT CHOICE 114
VIII. SECTION 60501 CURRENCY TRANSACTION REPORTING 114
A. GENERALLY 114
B. FAILURE TO FILE 115
C. FILING A FALSE RETURN 115
D. ASSISTING IN FILING FALSE FORMS 8300 115
E. STRUCTURING 115
F. ADDITIONAL CONSIDERATIONS 115
PROBLEMS 116
CHAPTER 3 RELATED CRIMES OUTSIDE THE INTERNAL
REVENUE CODE 127
I. INTRODUCTION 127
II. CONSPIRACY 127
A. INTRODUCTION 127
VII
TABLE OF CONTENTS
B. THE ELEMENTS 128
1. THE AGREEMENT 129
2. KNOWING AND VOLUNTARY PARTICIPATION IN THE CONSPIRACY 131
UNITED STATES V. KRASOVICH 131
3. OVERT ACT 133
C. PINKERTON LIABILITY 135
D. CONSPIRACY TO COMMIT A SUBSTANTIVE OFFENSE 135
E. CONSPIRACY TO DEFRAUD THE UNITED STATES 137
F. KLEIN CONSPIRACY 139
UNITED STATES V. CALDWELL 140
G. INDICTMENTS: OFFENSE OR DEFRAUD CONSPIRACY OR BOTH? 143
H. THE WITHDRAWAL DEFENSE 144
III. AIDING AND ABETTING 145
A. INTRODUCTION 145
B. THE ELEMENTS 146
1. ASSOCIATED WITH THE CRIMINAL VENTURE 146
2. PARTICIPATION AND SUCCESS OF VENTURE 146
3. KNOWING PARTICIPATION IN THE VENTURE 147
C. FURTHER ANALYSIS 147
IV. FILING FALSE CLAIMS (18 U.S.C. SECTIONS 286 AND 287) 147
A. INTRODUCTION 147
B. FALSE CLAIMS FOR REFUND (SECTION 287) 148
C. CONSPIRACY TO FILE FALSE CLAIMS (SECTION 286) 149
V. FALSE STATEMENTS (18 U.S.C. SECTION 1001) 150
A. INTRODUCTION 150
B. THE ELEMENTS 150
C. THE EXCULPATORY NO DOCTRINE 153
VI. MONEY LAUNDERING (18 U.S.C. SECTIONS 1956 AND 1957) 153
A. INTRODUCTION 153
B. SECTION 1956 MONEY LAUNDERING 154
1. TRANSACTION MONEY LAUNDERING 154
2. TRANSPORTATION MONEY LAUNDERING 156
C. SECTION 1957 MONEY LAUNDERING 156
D. TAX DIVISION CONTROL OF TAX AND MONEY LAUNDERING CRIMES 157
VII. FINANCIAL REPORTING CRIMES (31 U.S.C. SECTIONS 5322
AND 5324) 158
A. INTRODUCTION 158
B. REPORTING REQUIREMENTS 158
C. CRIMINAL PROVISIONS 159
D. OFFSHORE VOLUNTARY DISCLOSURE INITIATIVE AND FBARS 161
VIII. MAIL FRAUD AND WIRE FRAUD (18 U.S .C. SECTIONS 1341
AND 1343) 162
VIII
TABLE OF CONTENTS
A. INTRODUCTION 162
B. THE ELEMENTS 163
C. MATERIALITY 164
D. OVERLAP WITH MORE SPECIFIC CRIMINAL PROVISIONS 165
PROBLEM 167
CHAPTER 4 MODES OF PROOF 169
I. INTRODUCTION 169
II. BURDEN AND STANDARD OF PROOF 169
A. GENERALLY 169
B. STANDARD OF PROOF 170
C. SHIFTING BURDEN OF PRODUCTION 172
UNITED STATES V. TARWATER 173
III. DIRECT, INDIRECT, AND HYBRID METHODS OF PROOF 175
A. DIRECT METHOD 175
B. INDIRECT METHODS 176
1. NET WORTH METHOD 177
HOLLAND V. UNITED STATES 179
2. EXPENDITURES METHOD 184
TAGLIANETTI V. UNITED STATES 184
3. BANK DEPOSITS AND CASH EXPENDITURES METHOD 186
UNITED STATES V. ESSER 187
4. PERCENTAGE MARK-UP METHOD 188
5. INDIRECT METHODS TO PROVE OVERSTATED DEDUCTIONS 189
6. DEFENSE STRATEGIES IN INDIRECT METHOD CASES 190
C. HYBRID METHODS 191
D. DIRECT METHOD AND INDIRECT METHODS CONTRASTED 191
UNITED STATES V. BLACK 192
IV. GOVERNMENT EMPLOYEES AS WITNESSES 194
A. DIFFERENTIATING THE ROLES 194
UNITED STATES V. PREE 195
B. THE SUMMARY WITNESS 196
UNITED STATES V. SABINO 197
UNITED STATES V. BISHOP 197
C. THE EXPERT WITNESS 198
UNITED STATES V. TARWATER 199
V. PRESUMPTIONS 204
UNITED STATES V. SILKMAN 205
PROBLEM 207
IX
TABLE OF CONTENTS
CHAPTER 5 PROSECUTION POLICIES AND AFFIRMATIVE
DEFENSES 211
I. INTRODUCTION 211
II. DECLINING PROSECUTION: GETTING PROSECUTORS TO
JUST SAY NO
I
211
A. PROSECUTORIAL DISCRETION IN GENERAL 211
B. DECIDING WHETHER AND WHOM TO PROSECUTE 212
C. PROSECUTION OF ENTITIES 215
D. DECIDING WHICH CRIME TO CHARGE 217
E. LESSER INCLUDED OFFENSE 218
SANSONE V. UNITED STATES 219
F. DUAL AND SUCCESSIVE PROSECUTION POLICY ( PETITE POLICY ) 222
G. PLEA AND SENTENCING POLICIES 224
III. AFFIRMATIVE DEFENSES 228
A. IN GENERAL 228
B. FORGOTTEN-DEDUCTION DEFENSE 229
C. GOOD-FAITH-BELIEF DEFENSE 231
D. CASH-HOARD DEFENSE 232
E. FIFTH AMENDMENT DEFENSE 233
F. STATUTE OF LIMITATIONS DEFENSE 234
1. WHEN THE STATUTE OF LIMITATIONS BEGINS TO RUN 235
2. STATUTE OF LIMITATIONS AND CONSPIRACY UNDER 18 U.S.C.
SECTION 371 237
3. SUSPENSION AND TOLLING OF THE STATUTE OF LIMITATIONS 238
PROBLEM 239
CHAPTER 6 INVESTIGATION AND DEVELOPMENT OF
CRIMINAL TAX CASES 241
I. INTRODUCTION 241
II. THE PLAYERS 241
A. IRS CIVIL AGENTS 241
B. SPECIAL AGENTS 242
C. CI COUNSEL 242
D. DOJ TAX 243
III. ADMINISTRATIVE CASES 248
A. ORIGIN OF THE CASE 248
B. INVESTIGATION BY CI 250
C. MOVING THE CASE FROM CI TO DOJ 250
1. RECOMMENDING CRIMINAL PROSECUTION 250
2. THE SPECIAL AGENT S REPORT 250
3. DOJ REFERRAL 251
X
TABLE OF CONTENTS
D. PROCESSING BY DOJ 252
1. MAIN JUSTICE 252
2. AUSA 252
E. CONFERENCES 253
1. CI CONFERENCES 253
2. DOJ TAX CONFERENCES 254
3. CONFERENCES WITH AUSA 255
F. CRIMINAL CHARGES 255
1. INDICTMENT, INFORMATION, OR COMPLAINT 255
2. ARREST OR SUMMONS FOR INITIAL APPEARANCE 257
3. PRE-ARRAIGNMENT ISSUES 258
4. ARRAIGNMENT 258
IV. GRAND JURY CASES 259
V. HYBRID CASES 260
VI. TYPES OF CASES 261
A. LEGAL SOURCE CASES 261
1. NONFILER ENFORCEMENT PROGRAM 261
2. EMPLOYMENT TAX ENFORCEMENT PROGRAM 261
3. ABUSIVE TRUST SCHEMES 262
B. ILLEGAL SOURCE CASES 262
VII. STANDARDS FOR PROSECUTING TAX CRIMES 262
VIII. VOLUNTARY DISCLOSURE 263
A. INTRODUCTION 263
B. IRS VOLUNTARY DISCLOSURE POLICY 265
1. THE POLICY 265
2. HOW IS DISCLOSURE MADE? 268
C. DOJ TAX DISCLOSURE POLICY 269
D. DOES EITHER POLICY CONFER RIGHTS? 270
UNITED STATES V. TENZER 270
E. TIMELINESS, TRUTHFULNESS, AND COMPLETENESS 276
F. TAXPAYER COOPERATION 276
G. EVENTS THAT PREVENT VOLUNTARINESS 278
H. PRACTICAL CONSIDERATIONS 279
I. VOLUNTARY DISCLOSURE AND ADVOCACY 280
J. SPECIAL VOLUNTARY DISCLOSURE INITIATIVES 281
1. OFFSHORE VOLUNTARY COMPLIANCE INITIATIVES (AND RELATED AUDIT
INITIATIVES) 281
2. TAX SHELTER INITIATIVES 281
3. 2009 OFFSHORE ACCOUNT INITIATIVE 281
IX. EGG SHELL AUDITS 282
PROBLEM 285
XI
TABLE OF CONTENTS
CHAPTER 7 GOVERNMENT INFORMATION GATHERING 289
I. INTRODUCTION 289
II. IRS SUMMONS POWER 289
A. GENERAL IRS AUTHORITY 289
B. RULES ON THE ISSUING OF SUMMONS 290
C. SUMMONS ENFORCEMENT PROCEEDINGS 291
D. THIRD-PARTY RECORDKEEPER SUMMONS 293
E. JOHN DOE SUMMONS 293
III. GRAND JURY SUBPOENA 297
IV. SEARCH WARRANTS 299
UNITED STATES V. LEFKOWITZ 300
V. STING OPERATIONS 304
VI. DEFENSES AND PRIVILEGES 304
A. THE PRIVILEGE AGAINST SELF-INCRIMINATION 305
1. THE PRIVILEGE AND TESTIMONY 305
2. THE PRIVILEGE AND DOCUMENT PRODUCTION 307
3. THE REQUIRED RECORDS DOCTRINE 314
B. IMMUNITY 315
1. IMMUNITY IN GENERAL 315
2. KASTIGAR HEARINGS 318
C. ATTORNEY-CLIENT AND WORK-PRODUCT PRIVILEGES 320
1. WHO IS THE CLIENT? 321
2. DO YOU WANT LEGAL OR TAX ADVICE? 323
3. WAIVER OF THE PRIVILEGE 324
4. THE PRIVILEGE AND ACCOUNTANTS 324
D. WORK-PRODUCT PRIVILEGE 326
VII. INTERNATIONAL EVIDENCE GATHERING 327
A. INTRODUCTION 327
B. METHODS FOR OBTAINING FOREIGN EVIDENCE 329
PROBLEM 330
CHAPTER 8 PRE-TRIAL ISSUES IN CRIMINAL TAX CASES 333
I. INTRODUCTION 333
II. DISCOVERY OF THE GOVERNMENT S CASE 333
A. THE PROBLEM OF LIMITED DISCOVERY 333
B. PRACTITIONER VIGILANCE 334
C. ADMINISTRATIVE DISCLOSURES 334
D. FREEDOM OF INFORMATION ACT AND PRIVACY ACT 334
E. PRE-TRIAL DISCOVERY 337
1. FEDERAL RULES OF CRIMINAL PROCEDURE 337
2. CASE LAW REQUIRING DISCOVERY 337
XII
TABLE OF CONTENTS
A. GENERAL 337
B. BRADY 337
BRADY V. MARYLAND 337
C. GIGLIO 340
D. HENTHORN REQUESTS 340
3. THE JENCKS ACT 341
4. THE PROSECUTOR S DUTIES 342
UNITED STATES V. RODRIGUEZ 342
5. OTHER DISCOVERY MOTIONS IN TAX CASES 347
F. PROSECUTORS OPEN FILE POLICY 348
1. CONCEPT AND GENERAL PRACTICE 348
2. MASSIVE DOCUMENT CASES 348
G. THE CIVIL CASE GAMBIT 353
III. DISPOSITIVE MOTIONS AND MOTIONS TO SUPPRESS
EVIDENCE 353
A. MOTIONS TO DISMISS 354
B. MOTIONS TO SUPPRESS 354
1. THE TWEEL ISSUE 354
2. MOTIONS TO SUPPRESS EVIDENCE FROM ILLEGAL SEARCHES AND
SEIZURES 356
IV. VENUE ISSUES 357
A. GENERAL VENUE PROVISIONS 357
B. VENUE IN EVASION CASES 358
C. VENUE IN FAILURE TO FILE CASES 358
D. VENUE IN FALSE RETURN CASES 358
E. VENUE IN AIDING OR ASSISTING CASES 358
F. MOTIONS TO TRANSFER VENUE 358
V. MOTION FOR BILL OF PARTICULARS 359
VI. SHIFTING THE RESPONSIBILITY 360
PROBLEM 363
CHAPTER 9 TRIAL AND POST-TRIAL 367
I. INTRODUCTION 367
II. TRIALS DETERMINE JUSTICE, NOT TRUTH 367
III. PLANNING THE TRIAL 369
A. ANTICIPATING AND PLANNING 369
B. THE THEME OF THE CASE 369
1. RULES CONCERNING THEMES 369
2. EXAMPLES OF THEMES IN TAX CASES 370
C. PLAN AND SHAPE THE TRIAL CONSISTENT WITH THE THEMES 371
D. BE (OR APPEAR TO BE) REASONABLE TO THE JUDGE AND JURY 372
XIII
TABLE OF CONTENTS
IV. JURY SELECTION 372
V. THE JUDGE AND THE JURY 373
A. GENERAL 373
B. JURY INSTRUCTIONS 373
VI. THE TRIAL 375
A. GENERAL 375
B. OPENING INSTRUCTIONS 375
C. OPENING ARGUMENTS 375
D. GOVERNMENT S CASE 376
1. INTRODUCTION 376
2. PROVING THE ELEMENTS OF THE CRIME 376
UNITED STATES V. JOHNSON 379
3. GOVERNMENT WITNESSES 381
E. PROSECUTORIAL MISCONDUCT 381
1. COMMENT ON DEFENDANT S EXERCISE OF FIFTH AMENDMENT 381
UNITED STATES V. EVANGELISTA 381
2. PROSECUTOR COMMENTS ON PROSECUTOR S PERSONAL BELIEFS 382
UNITED STATES V. WOODS 382
3. GOLDEN RULE ARGUMENT 384
F. DEFENSE MOTION FOR JUDGMENT OF ACQUITTAL 385
G. DEFENDANT S CASE 386
1. DEFENSE WITNESSES 386
A. DEFENSE SUMMARY WITNESSES 386
B. DEFENDANT AS WITNESS 386
C. CHARACTER WITNESSES 386
2. DEFENSE THEMES 387
A. . THE LIMITS OF JURY APPEAL 387
(1) WHEN YOU JUST CAN T PUT LIPSTICK ON THE PIG 387
(2) THE GOLDEN RULE 387
H. GOVERNMENT S REBUTTALS 388
I. CLOSING ARGUMENT 388
J. CLOSING INSTRUCTIONS 389
1. INTRODUCTION 389
2. CHARGE SPECIFIC INSTRUCTIONS 389
3. SPECIALIZED CHARGES 389
K. THE VERDICT 390
VII. POST-TRIAL 390
A. POST-TRIAL MOTIONS 390
B. PRE-SENTENCE INVESTIGATION REPORT 390
C. SENTENCING 391
D. APPEAL 391
XIV
TABLE OF CONTENTS
E. POST-APPEALS REMEDIES (COLLATERAL ATTACKS; EXPUNGEMENT) 392
VIII. ATTORNEYS FEES * THE HYDE AMENDMENT 393
IX. INCARCERATION 395
X. WHEN ALL ELSE FAILS * THE PRESIDENTIAL PARDON 396
PROBLEM 397
CHAPTER 10 SENTENCING IN TAX CASES 399
I. INTRODUCTION 399
II. OVERVIEW OF THE SENTENCING GUIDELINES 399
A. IN GENERAL 399
B. BASE OFFENSE LEVEL AND SPECIFIC OFFENSE CHARACTERISTICS 402
C. ADJUSTMENTS TO THE OFFENSE LEVEL 403
D. CALCULATING THE SENTENCE 404
E. DEPARTURES 406
III. PROCEDURES FOR SENTENCING 407
A. OVERVIEW 407
B. THE SENTENCING HEARING * PROOF ISSUES 408
IV. UNITED STATES V. BOOKER 409
MISTRETTA V. UNITED STATES 409
UNITED STATES V. BOOKER 413
V. THE SENTENCING GUIDELINES IN TAX CASES 422
A. IN GENERAL 422
B. CALCULATING THE BASE OFFENSE LEVEL 422
UNITED STATES V. HARVEY 424
C. SPECIFIC OFFENSE CHARACTERISTICS 428
D. OTHER GUIDELINES APPLICABLE IN TAX CASES 429
PROBLEM 430
CHAPTER 11 ETHICAL ISSUES IN CRIMINAL TAX PRACTICE ... 431
I. INTRODUCTION 431
II. SOURCES OF LAW 432
A. STATE ETHICS RULES AND OPINIONS 432
B. ABA RULES AND OPINIONS 433
C. TREASURY CIRCULAR 230 AND THE INTERNAL REVENUE CODE 433
D. SEC STANDARDS OF PROFESSIONAL CONDUCT 433
III. GENERAL ETHICAL DUTIES 434
IV. DUTIES OWED TO THE IRS 435
A. GENERAL DUTIES AND STANDARDS OF CONDUCT 435
B. STANDARDS FOR GIVING TAX ADVICE 438
V. CLIENT CONFIDENTIALITY AND DEALINGS WITH
GOVERNMENT AGENCIES 440
XV
TABLE OF CONTENTS
VI. THE CHALLENGES OF REPRESENTING AN ENTITY CLIENT 443
A. WHO DO YOU REPRESENT? 443
B. THE ATTORNEY-CLIENT PRIVILEGE IN THE CONTEXT OF MISCONDUCT BY AN
OWNER OR EMPLOYEE 446
C. CONFLICTS OF INTEREST: REPRESENTING ENTITIES AND OWNERS 448
UNITED STATES V. LOCASCIO 449
PARA TECHNOLOGIES TRUST V. COMMISSIONER 454
VII. CASH FOR SERVICES 459
LEFCOURT V. UNITED STATES 459
PROBLEM 466
CHAPTER 12 MAJOR COLLATERAL ISSUES 467
I. INTRODUCTION 467
II. FORFEITURE 467
A. INTRODUCTION 467
B. GENERAL FEDERAL FORFEITURE RULES 468
1. CIVIL FORFEITURE . 469
2. CRIMINAL FORFEITURE 471
C. INTERNAL REVENUE CODE FORFEITURES 473
1. GENERALLY 473
2. PROCEEDS AND TRACING 473
3. TYPES OF ASSETS 473
4. PROCEDURES 474
D. ATTORNEYS FEES FORFEITURES 474
III. CIVIL DISABILITIES ARISING FROM CONVICTION 476
IV. IMMIGRATION MATTERS ARISING FROM CONVICTION 476
V. PROFESSIONAL SANCTIONS 477
A. DEFENDANT 477
B. DEFENDANT S ADVISERS 478
VI. PRESS RELEASES 479
VII. CONTRACT VIOLATIONS 482
PROBLEM 482
CHAPTER 13 CIVIL TAX CONSIDERATIONS 487
I. INTRODUCTION 487
II. CIVIL-CRIMINAL COORDINATION 487
A. TIMING 487
B. CIVIL LIABILITY AND PLEAS 489
C. GRAND JURY MATERIAL AND CIVIL LIABILITY 490
III. CIVIL PENALTIES 490
A. CIVIL FRAUD PENALTIES 490
XVI
TABLE OF CONTENTS
B. ACCURACY-RELATED PENALTY 492
C. DELINQUENCY PENALTIES 492
D. OTHER CIVIL PENALTIES 493
IV. COLLATERAL ESTOPPEL 493
A. TAXPAYER PREVAILED 494
B. GOVERNMENT PREVAILED ON SECTION 7201 CHARGE 494
C. GOVERNMENT PREVAILED ON A CHARGE OTHER THAN SECTION 7201 496
D. TAXPAYER LOST A NON-TAX CASE 497
E. SENTENCING DETERMINATIONS AS THE BASIS FOR ESTOPPEL 497
F. EXAMPLES 498
V. STATUTE OF LIMITATIONS 501
VI. MITIGATING TAX LIABILITIES 502
A. OFFERS IN COMPROMISE 503
B. SPOUSAL RELIEF 504
C. BANKRUPTCY 505
VII. SUBSEQUENT YEARS RETURNS 505
PROBLEM 507
CHAPTER 14 PUTTING IT ALL TOGETHER 509
I. INTRODUCTION 509
II. UNDERSTANDING THE PLAYERS WITHOUT A SCORECARD ... 509
III. SOME EXAMPLES OF STRATEGIC DECISION-MAKING IN
CRIMINAL TAX CASES 511
A. AFTER RETURN FILING BUT BEFORE AUDIT 511
B. THE EGGSHELL CIVIL TAX AUDIT 512
C. THE CI PHASE 515
1. THE INITIAL SURPRISE INTERVIEW 517
2. OTHER TAXPAYER INTERVIEWS , 518
3. WITNESSES 518
4. THE TAXPAYER S DOCUMENTS 518
5. VICARIOUS ADMISSIONS 519
6. CONCLUDING THE INVESTIGATION 519
7. THE SPECIAL AGENT S REPORT 519
8. THE SAC CONFERENCE 520
9. DOJ REFERRAL 520
D. REVIEW BY THE DEPARTMENT OF JUSTICE TAX DIVISION 521
E. REVIEW BY THE UNITED STATES ATTORNEY S OFFICE 522
F. FORUM SHOPPING 524
G. PLEA BARGAINING 524
1. HORSE TRADING 525
2. CRIMINAL TAX LOSS 525
XVII
TABLE OF CONTENTS
3. CIVIL TAX ISSUES 526
4. GUIDELINES ISSUES 527
H. PRE-INDICTMENT ISSUES 528
I. POST-INDICTMENT/PRETRIAL ISSUES 528
1. LOCAL COUNSEL 528
2. JUDGE VS. JURY 529
J. VOIR DIRE 529
K. SENTENCING 529
IV. A FINAL CAUTION 530
PROBLEM 531
APPENDIX A GLOSSARY OF ACRONYMS AND INITIALISMS 533
APPENDIX B ADDITIONAL RESOURCES 537
APPENDIX C INDICTMENT OF RICHARD HATCH 539
APPENDIX D INDICTMENT OF WESLEY TRENT SNIPES, ET AL. . 569
APPENDIX E INDICTMENT OF JEFFREY STEIN, ET AL 583
APPENDIX F JURY INSTRUCTIONS RE WESLEY TRENT SNIPES . 653
APPENDIX G JUDGMENT RE WESLEY TRENT SNIPES 663
APPENDIX H CRIMINAL COMPLAINT 667
TABLEOF CASES TC-1
TABLE OF STATUTES TS-1
TABLE OF SECONDARY AUTHORITIES TSA-1
INDEX 1-1
XVM
|
| any_adam_object | 1 |
| building | Verbundindex |
| bvnumber | BV042340428 |
| ctrlnum | (DE-599)BVBBV042340428 |
| edition | 2. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01068nam a2200313 c 4500</leader><controlfield tag="001">BV042340428</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20151104 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">150211s2015 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9781630430757</subfield><subfield code="9">9781630430757</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">1630430757</subfield><subfield code="9">1630430757</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV042340428</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Tax crimes</subfield><subfield code="c">John A. Townsend ...</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">2. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New Providence, NJ [u.a.]</subfield><subfield code="b">LexisNexis</subfield><subfield code="c">2015</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Getr. Zählung</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Graduate tax series</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax evasion / United States</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Townsend, John A.</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">SWB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027776963&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-027776963</subfield></datafield></record></collection> |
| geographic | USA |
| geographic_facet | USA |
| id | DE-604.BV042340428 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T01:18:52Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027776963 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | Getr. Zählung |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | LexisNexis |
| record_format | marc |
| series2 | Graduate tax series |
| spelling | Tax crimes John A. Townsend ... 2. ed. New Providence, NJ [u.a.] LexisNexis 2015 Getr. Zählung txt rdacontent n rdamedia nc rdacarrier Graduate tax series Tax evasion / United States USA Townsend, John A. Sonstige oth SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027776963&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax crimes Tax evasion / United States |
| title | Tax crimes |
| title_auth | Tax crimes |
| title_exact_search | Tax crimes |
| title_full | Tax crimes John A. Townsend ... |
| title_fullStr | Tax crimes John A. Townsend ... |
| title_full_unstemmed | Tax crimes John A. Townsend ... |
| title_short | Tax crimes |
| title_sort | tax crimes |
| topic | Tax evasion / United States |
| topic_facet | Tax evasion / United States USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027776963&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT townsendjohna taxcrimes |