SANDRA BROWN to speak on The Rise of Injunction and Disgorgement Actions under Section 7402 of the Internal Revenue Code
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 injunction and disgorgement actions under Section 7402.
In the last two decades, civil injunction lawsuits initiated by the Department of Justice, Tax Division citing Section 7402 have risen significantly compared to historical data. More recently, these suits for injunction have also included claims for disgorgement under Section 7402 and have been applied against not only fraudulent tax return preparation businesses but also against promoters of allegedly abusive tax shelters and other tax avoidance techniques. This panel explores the current legal and enforcement landscape surrounding injunction and disgorgement actions under Section 7402 of the Internal Revenue Code in light of historical trends, Congress’s 1998 IRS reforms, the prospect of parallel criminal investigations, and legal developments in the SEC disgorgement context.
Sandra Brown, prior to joining Hochman Salkin Toscher Perez,P.C., was the Chief of the Tax Division and Acting United States Attorney for the Central District of California and directly oversaw numerous litigation matters which involved the Government’s use of Section 7402 in tax enforcement.