Our Blog

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

We are pleased to announce that Steven Toscher and Michel Stein will be presenting at an upcoming Federal Bar Association/myLawCle webinar on New IRS Scrutiny on Cryptocurrency Reporting: Filing Requirements & Exchange Treatment, Thursday, January 10, 2019 from 1:00 p.m. to 3:00 p.m. (PST)/4:00 p.m. to 6:00 p.m. (EST) This presentation will provide tax counsel, […] Read More…

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Is the “First Step Act” Good News for Tax Crime and other White-Collar Defendants? By Evan J. Davis

Federal sentencing reform has been gathering steam over the past few years, as the chorus of voices critical of mandatory minimum sentences has reached a crescendo.  Congress first tackled the disparity between crack and powder cocaine sentences in the Fair Sentencing Act of 2010, which addressed a tiny, but important, sliver of oft-criticized drug sentences.  […] Read More…

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Tax Notes – Getting Ready to Defend the Material Participation IRS Examination by LACEY STRAHAN

In this article, Lacey Strachan discusses how taxpayers can defend a claim of material participation during an IRS examination. Although taxpayers are allowed deductions for some business and investment expenses under sections 162 and 212, section 469 generally prohibits an individual taxpayer from deducting any passive activity loss for the tax year in which the loss is sustained, suspending the loss […] Read More…

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Kimble–A New FBAR Willful Penalty Case, Some Further Thoughts on Bedrosian, Willfulness and the Overlooked Opinion in Flume by Robert S. Horwitz

The Court of Federal Claims (CFC) just  issued its Memorandum Opinion and Final Order granting summary judgment to the Government in Alice Kimble v United States, No. 17-421 (December 27, 2018), an FBAR willful case.  The opinion is a stunning victory for the Government: the Court granted summary judgment on the issue of willfulness based solely […] Read More…

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