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STEVEN TOSCHER quoted in Tax Notes “Small Business Enforcement Gets Fresh Focus From New IRS Bosses”
Posted by Hochman Salkin Toscher Perez P.C. 
Posted on Wednesday, August 21, 2019
IRS Commissioner Charles Rettig’s commitment to fighting tax fraud seems to have manifesteditself in at least one of his recent personnel moves. Starting September 1, the deputy chief of the Criminal Investigation division, Eric Hylton, will take over as commissioner of the Small Business/Self-Employed Division, and a couple days later, Darren Guillot will move from director of […] Read More…
Read MoreSTEVEN TOSCHER quoted in Tax Notes “Practitioners Balk at Potential DOJ Willful FBAR Argument”
Posted by Hochman Salkin Toscher Perez P.C. Posted on Friday, August 16, 2019
Practitioners are disturbed by a possible legal stance of the Justice Department in the latest dust-up over foreign bank account reporting, which would negate reliance on a professional as a defense to willful penalties. Tax Notes talked with two practitioners following filings of a joint pretrial statement and proposed jury instructions in Dadurian that seemingly […] Read More…
Read MoreThe IRS Is Using Its Big Data and Reminds Us and Its Agents That They Have Access to Records of Large Cash Transactions at Financial Institutions By Steven Toscher
Posted by Hochman Salkin Toscher Perez P.C. Posted on Friday, August 16, 2019
The IRS has recently provided interim guidance to clarify actions IRS Examiners musttake to analyze and document Currency Transaction Report (CTR) data during an audit. The Guidance, which is effective immediately, will be incorporated into IRM 4.10.4, Examination of Returns, Examinations of Income. Prior to incorporation, IRM 4.10.4 provided very little guidance on when and how to […] Read More…
Read MoreSANDRA BROWN to speak at the The Cambridge 37th Annual International Symposium on Economic Crime
Posted by Hochman Salkin Toscher Perez P.C. Posted on Tuesday, August 13, 2019
We are pleased to announce that Sandra R. Brown, along with Chair Ian Comisky, Fox Rothschild and Panelists Don Fort, Chief, Criminal Investigation IRS, Larry Campagna, Chamberlain Hrdlicka, and Caroline Ciraolo, Kostelanetz & Fink, will be speaking on “Cooperation or Compulsion: The Emerging U.S. Experience with Voluntary and Involuntary Disclosures of Foreign Transactions,” at the […] Read More…
Read MoreSANDRA BROWN to speak on The Rise of Injunction and Disgorgement Actions under Section 7402 of the Internal Revenue Code
Posted by Hochman Salkin Toscher Perez P.C. Posted on Friday, August 02, 2019
We are pleased to announce that Sandra Brown will be presenting at an upcoming ABA WEBINAR: The Rise of Injunction and Disgorgement Actions under Section 7402 of the Internal Revenue Code. Thursday, August 15, 2019, 1:00 p.m. EDT/ 10:00 a.m. PST. For more information Click Here. This webinar explores the current legal and enforcement landscape surrounding […] Read More…
Read MoreCryptocurrency Enforcement is Here by MICHEL STEIN
Posted by Hochman Salkin Toscher Perez P.C. Posted on Tuesday, July 30, 2019
For those who have failed to report their cryptocurrency transactions correctly — be warned. The Internal Revenue Service (IRS) is paying attention. IRS Virtual Currency Contact Letters Beginning this month (July 2019), the IRS has begun sending letters to taxpayers with virtual currency transactions that potentially failed to report income and pay tax from virtual […] Read More…
Read MoreSANDRA R. BROWN quoted in “CI Expecting More Fraud Referrals From IRS Operating Divisions”, Tax Notes
Posted by Hochman Salkin Toscher Perez P.C. Posted on Tuesday, July 23, 2019
IRS CI wants more fraud referrals – from the IRS Operating Divisions. The value of the IRS’s ongoing voluntary disclosure program, both to non-compliant taxpayers and the IRS, for the goals of obtaining and encouraging tax compliance is without question. On July 19th, Don Fort, Chief of IRS Criminal Investigation, while speaking at the University […] Read More…
Read MoreTax Notes Quotes STEVEN TOSCHER: False Invoices Could Force Hard Choices
Posted by Hochman Salkin Toscher Perez P.C. Posted on Tuesday, July 23, 2019
An attorney has many duties, including a duty of candor as well as a duty to maintain a client’s confidences, when representing a client before the IRS. On July 19th, speakers and audience members attending the University of San Diego School of Law and RJS Law Tax Controversy Institute in San Diego raised many points […] Read More…
Read MoreNinth Circuit Holds Reckless Is Not Willful for Purposes of Preparer Penalty and Further Musings on the FBAR Willful Penalty by ROBERT HORWITZ
Posted by Hochman Salkin Toscher Perez P.C. Posted on Tuesday, July 23, 2019
Internal Revenue Code § 6694 imposes a penalty on return preparers who understate a taxpayer’s tax liability. The amount of the penalty is $1,000 per return if the understatement is due to an “unreasonable” position. § 6694(a)(1). Under § 6694(b)(1), the amount is the greater of $5,000 or 75% of the income derived by the […] Read More…
Read MoreSANDRA BROWN on IRS-Criminal Investigation Unit 100 Year Celebration
Posted by Hochman Salkin Toscher Perez P.C. Posted on Sunday, July 21, 2019
Internal Revenue Service Criminal Investigation Division’s Los Angeles Field Office’s 100 year anniversary celebration was held on Thursday night at The Federal Bar in Long Beach. There was a huge turnout of both active and retired agents. I was thrilled to join in the celebration, along with my partners Steve Toscher, Robert Horowitz and Cory […] Read More…
Read MoreSANDRA BROWN Quoted in Law 360 on Tax Opinions by Justice Stevens
Posted by Hochman Salkin Toscher Perez P.C. Posted on Friday, July 19, 2019
SANDRA BROWN quoted in Law 360 article, “5 Fascinating Tax Opinions By Justice Stevens” on U.S. v Caceres case. To view full article with Sandra’s comments Click Here.
Read MoreLos Angeles Lawyer -The Impact of “Big Data” on IRS Civil and Criminal Tax Enforcement by STEVEN TOSCHER and DANIEL KELLERMAN
Posted by Hochman Salkin Toscher Perez P.C. Posted on Friday, July 19, 2019
Much has been written over the last year concerning the lack of funding for the Internal Revenue Service and what it means for tax enforcement. It is well established that for every dollar spent on tax enforcement, at least four dollars are brought into the U.S. Treasury. This makes a very compelling case for spending more—not less—on tax enforcement, […] Read More…
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