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Message from the Institute Chair by STEVEN TOSCHER

Message from the Institute Chair by STEVEN TOSCHER

For 34 years, the Annual Tax Controversy Institute has been among the preeminent tax conferences in the United States exclusively dedicated to tax controversy and tax litigation! This year, I was honored and privileged to serve as Chair of The Annual Tax Controversy Institute.  Read More

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The Future of Virtual Currency Tax Prosecutions—A Matter of When, Not If by SANDRA BROWN

The explosion of virtual currency has created challenging tax reporting issues for taxpayers and tax professionals alike. But does this uncertainty mean the federal government will shy away from prosecuting criminal tax cases involving the failure to report virtual currency? The odds-on favorite answer is simply: no. Sandra R. Brown examines virtual currency and the […] Read More…

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Ninth Circuit Slams IRS for Not Giving Proper Notice Before Issuing Summons by Robert S. Horwitz

The Internal Revenue Service has broad authority to examine books and records and interview witnesses for the purposes of determining the liability of any person for taxes, penalties or interest and collecting any liability.  This authority includes the power to issue summonses, including to third-parties.  Under Powell v United States, 379 U.S. 48 (1964), the […] Read More…

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Form 8300 ~ The IRS Encourages Businesses to take Advantage of the “Speed and Convenience” of E-Filing Cash Transaction Reports by Sandra R. Brown

While many people are familiar with the phrase “Cash is King,” dealing in cash can, and often does, take on new meaning when it comes to the IRS. There is, of course, the obvious obligation to ensure that any, and all, cash received as income is properly reported annually on the appropriate tax return. However, that […] Read More…

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Sentencing in Criminal Tax Cases: It’s Not What You Think by ROBERT S. HORWITZ

The United States Sentencing Commission  recently released a study of sentencing of federal offenders convicted of economic crimes.  The study included within the category of “economic crimes” thus sentenced under §2B1.1 of the United States Sentencing Guidelines (USSG), tax crimes and identity theft.  Tax crimes encompass Title 26 (Internal Revenue Code) violations, conspiracies to defraud […] Read More…

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SANDRA BROWN to speak at the upcoming ABA 33rd Annual National Institute on White Collar Crime, Panel entitled “New Developments in Criminal Tax Enforcement” Hilton, New Orleans Riverside

We are pleased to announce that Sandra Brown will be presenting at the upcoming ABA 33rd Annual National Institute on White Collar Crime, Wednesday, March 6, 2019 from 4:15 p.m. to 5:15 p.m. (CST)/2:15 p.m. to 3:15 p.m. (PST) This panel will consider the ever-expanding role of the IRS Criminal Investigation Division and its new […] Read More…

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Tax Notes – Can the IRS Assess or Collect Foreign Information Reporting Penalties? by ROBERT HORWITZ

In this article, Horwitz argues that the foreign information reporting penalties under chapter 61 of the code are not a tax and can’t be assessed and collected in the same manner as a tax. In National Federation of Independent Business (NFIB),1 the Supreme Court upheld the Affordable Care Act. To reach the merits, the Court had to clear the […] Read More…

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Sentencing Enhancement Upheld for Accountant Convicted of Fraudulent Scheme Executed while on Probation for an Administrative Order Prohibiting Similar Conduct by SANDRA R. BROWN

Sentencing for all serious federal noncapital crimes begins with the United States Sentencing Guidelines (“USSG” or “Guidelines”). The Guidelines establish a series of escalating sentencing ranges based on the circumstances of the offense, e.g., the crimes for which the defendant has been convicted, and the criminal record of the defendant.[1] For sentencing of federal crimes […] Read More…

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DOJ’s New FBAR Song: Another One Bites the Dust by ROBERT S. HORWITZ

I recently blogged about Kimble v. United States, where the Court of Federal Claims granted summary judgment in favor of the Government in an FBAR willful case, holding that the taxpayer’s signing a return that incorrectly checked the “no” box to the question whether she had foreign accounts was sufficient to establish willfulness.  The Kimble court has now […] Read More…

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MICHEL STEIN to speak on FBAR Reporting / Cryptocurrency – What You Need To Know

We are pleased to announce that Michel Stein will be presenting at an upcoming CalCPA Channel Islands Chapter Ventura CPA discussion group on FBAR Reporting / Cryptocurrency – What You Need To Know Wednesday, January 30, 2019 from 8:00 a.m. to 10:00 a.m. PST at Carrows Restaurant, 2401 Harbor Blvd., Ventura – (805) 642-3780. Mr. […] Read More…

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Los Angeles Lawyer – A Taxing Impediment – Marinello v. United States – by SANDRA BROWN

  The United States Supreme Court decides very few tax cases and even fewer criminal tax cases. In Marinello v United States the Supreme Court ruled that the Government’s  ever broadening use of the omnibus clause of Section 7212, the so called “one person conspiracy” statute,  be dialed back.  In January’s issue of Los Angeles […] Read More…

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ROBERT HORWITZ to speak on Overcoming FBAR Penalties: Best Practices and Practical Tips

We are pleased to announce that Robert Horwitz will be presenting at an upcoming Knowledge Group webinar on Overcoming FBAR Penalties: Best Practices and Practical Tips, Thursday, January 17, 2019 from 9:00 a.m. to 10:00 a.m. (PST)/12:00 p.m. to 1:00 p.m. (EST) Listen as a panel of distinguished tax litigators and experts organized by The […] Read More…

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