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Tax Court Holds IRS Can Assess, Collect Restitution Notwithstanding District Court Payment Schedule by ROBERT S. HORWITZ

In 2010, Congress amended Internal Revenue Code (IRC) sec. 6201 by adding subsection (a)(4), which authorizes the IRS to assess and collect the amount of criminal restitution ordered for failure to pay any tax in the same manner as if the restitution was a tax.  The assessment could be made at any time after all […] Read More…

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STEVEN TOSCHER, JONATHAN KALINSKI and ROBERT HORWITZ to speak at the upcoming ABA Annual May Meeting entitled “Collection-Based Tax Crimes” Grand Hyatt, Washington D.C.

We are pleased to announce that three of our principals will be speaking at the upcoming May Tax Section meeting in Washington, D.C. on May 9th through the 11th. Steven Toscher and Jonathan Kalinski will be speaking on Collection Based Tax Crimes. Over the last few years, the Internal Revenue Service Criminal Investigation Division and the Department of Justice […] Read More…

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STEVEN TOSCHER appointed Law360 Tax Authority Federal Editorial Advisory Board

We are pleased to announce that STEVEN TOSCHER has been appointed to the Law360 Tax Authority Federal Editorial Advisory Board. The purpose of the editorial advisory board is to get feedback on Law360’s coverage and gain insight from experts in the field on how best to shape future coverage.

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SANDRA BROWN and EVAN DAVIS to speak on Current Developments in IRS Criminal Tax Enforcement

We are pleased to announce that Sandra Brown and Evan Davis will be teaching at an upcoming CAL STATE LA TAX AND ACCOUNTING SEMINAR: CURRENT DEVELOPMENTS IN IRS CRIMINAL TAX ENFORCEMENT,  Saturday, April 27, 2019, 8:30 a.m. For over 30 years Cal State LA’s Accounting and Tax Seminars have presented current, topical information for tax practitioners including CPAs, […] Read More…

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JONATHAN KALINSKI Promoted to Principal

  Jonathan Kalinski concentrates his practice in complex civil tax litigation and criminal tax. Mr. Kalinski represents individuals, corporations, pass-through entities, trusts, and estates in all stages of state and federal tax disputes, including audits and examinations, administrative appeals, trials, and appellate litigation. He also specializes in disclosures of undeclared foreign accounts and assets. Mr. Kalinski represents businesses […] Read More…

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STEVEN TOSCHER and MICHEL STEIN to speak on New IRS Scrutiny on Cryptocurrency Reporting: Filing Requirements and Exchange Treatment

We are pleased to announce that Steven Toscher and Michel Stein will be presenting at an upcoming STRAFFORD WEBINAR: NEW IRS SCRUTINY ON CRYPTOCURRENCY REPORTING: FILING REQUIREMENTS AND EXCHANGE TREATMENT.  Wednesday, June 5, 2019 from 10:00 a.m. – 11:30 p.m. (EDT)/1:30 p.m. to 2:30 p.m. PST.  For more information Click Here. The IRS announced concern over “massive” […] Read More…

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ROBERT HORWITZ to speak at the upcoming ABA Annual May Meeting entitled “Litigating International Penalties in Collection” Grand Hyatt, Washington D.C.

We are pleased to announce that Robert Horwitz will be presenting at the upcoming ABA 2019 May Tax Meeting, Friday, May 10, 2019 from 4:45 p.m. to 5:45 p.m. (EST). Many penalties resulting from failing to report foreign income and assets are assessable (i.e., the deficiency procedures do not apply). This panel will discuss the […] Read More…

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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.  Please join us on October 22, 2019 for this year’s Tax […] 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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