tax evasion laws

5691 results for tax evasion laws

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  • 703 F.3d 46 (2nd Cir. 2012), 10-583-cr, United States v. Coplan

    ... jury trial on charges of conspiracy to defraud the Government, tax evasion, obstruction of the Internal Revenue Service (" IRS" ), and false ... obstruct and impede the administration of the internal revenue laws, in violation of 26 U.S.C. § 7212(a). On April 14, 2010, the District ...

  • 485 U.S. 505 (1988), 94, South Carolina v. Baker

    ... to reduce the federal deficit by promoting compliance with the tax laws. Congress had become concerned [108 S.Ct. 1359] about the growing e of tax evasion; Internal Revenue Service (IRS) studies indicated that unreported income ...

  • Recent Arrest Demonstrates US Virgin Islands’ Crackdown on Tax Evasion

    A recent arrest made in the U.S. Virgin Islands has demonstrated the territory’s renewed dedication to enforcing tax evasion laws. In April, police arrested Johnathan Cohen, the sole owner of JKC Communications. Cohen was charged with failing to file and pay both individual and corporate income taxes for the past several years, according to the...

    A recent arrest made in the U.S. Virgin Islands has demonstrated the territory’s renewed dedication to enforcing tax evasion laws. In April, police arrested Johnathan Cohen, the sole owner of JKC Communications. Cohen was charged with failing to file and pay both individual and ...

  • 414 F.3d 474 (3rd Cir. 2005), 04-1640, United States v. Bell

    ... that incites taxpayers to attempt to violate the internal revenue laws," and from assisting others in such violations. Bell, 238 F.Supp.2d at ... injunction in this case would curtail Bell's promotion of tax evasion but would not prevent him from advocating against the tax laws generally. ...

  • 268 F.3d 103 (2nd Cir. 2001), 2001, Atty. Gen. Canada v R.J. Reynolds Tobacco

    ...§ 1961 et seq., Canada seeks revenue that it lost "from the evasion of tobacco duties and taxes," and from "[d]efendants' conduct [that] ... (at least, in part, insofar as it actually evaded Canadian tax laws thereby causing Canada to lose revenue).. Thus, to pursue its claim for ...

  • 445 F.3d 253 (3rd Cir. 2006), 05-2460, United States v. Daraio

    ... of conviction and sentence entered on May 5, 2005, in this tax evasion case. Daraio raises three issues on this appeal. First, she argues that ... ("Rule 404(b) evidence") of her prior non-compliance with federal tax laws to prove her intent to commit the crime charged in this case. Daraio ...

  • 158 U.S. 601 (1895), 898, Pollock v. Farmers' Loan & Trust Company (Rehearing)

    ... to all cases in law and equity arising under the Constitution and laws of the United States, must necessarily be the ultimate tribunal for the ... light of the circumstances to which we have referred, is it not an evasion of that prohibition to hold that a general unapportioned tax, imposed upon ...

  • 805 F.3d 200 (5th Cir. 2015), 14-60928, United States v. Jackson

    Defendant appealed his conviction for income tax evasion and corrupt interference with the administration of Internal Revenue laws. Defendant was engaged in a tax-avoidance scheme promoted by the Church of Compassionate Service and its senior minister. The court concluded that the district court did not abuse its discretion when it disqualified plaintiff's counsel of choice for non-waivable...

    ...evasion and corrupt interference with the administration of Internal Revenue laws ...

  • United States v. Zukerman, 072718 FED2, 17-948

    The Second Circuit affirmed the district court's judgment after defendant pleaded guilty to tax evasion and to corruptly endeavoring to obstruct and impede the due administration of the internal revenue laws. Defendant, the founder of an investment management firm, was sentenced to pay restitution of $37 million, serve a 70‐month term of imprisonment, and pay a $10 million fine. The Second...

    ... After pleading guilty to tax evasion and to corruptly. endeavoring to obstruct and impede the due tration of. the internal revenue laws in violation of 26 U.S.C. §§ 7201 and 7212(a), Zukerman was ...

  • 913 F.2d 46 (2nd Cir. 1990), 815, United States v. Barone

    ...Barone was convicted on one count of tax evasion, in violation of 26 U.S.C. Sec. 7201 (1988), and two counts of perjury ...The laws prohibiting perjury and tax evasion protect wholly disparate interests and ...

  • 17 F.3d 146 (6th Cir. 1994), 92-2535, United States v. Pierce

    ... Lyle Pierce, acting on an asserted belief that the federal income tax laws were unconstitutional, avoided paying his taxes by claiming large numbers ... and a district court judge sentenced Pierce for income tax evasion. On appeal, Pierce claims that an earlier indictment against him should ...

  • You are Contacted by an IRS Criminal Investigator: What Do You Do? Defending an IRS Criminal Investigation (Part 11)

    The IRS investigates criminal violations of federal tax laws, including tax evasion, tax fraud, and not filing tax returns. Many people do not realize that simply not filing a tax return when it is due is a crime under federal law.

    . . The IRS investigates criminal violations of federal tax laws, including tax evasion, tax fraud, and not filing tax returns. Many people ...

  • 424 U.S. 1 (1976), 75-436, Buckley v. Valeo

    ... that the contribution limitations must be invalidated because bribery laws and narrowly drawn disclosure requirements constitute a less restrictive ... restraint upon protected political activity serves to prevent evasion of the $1,000 contribution limitation by a person who might otherwise ...

  • 395 F.2d 976 (5th Cir. 1968), 23725, Bursten v. United States

    ...      This appeal is from a conviction for willful income tax evasion. 26 U.S.C.§ 7201. 1 For the reasons hereinafter indicated, we reverse ... here was that he, appellant, willfully evaded the federal income tax laws. To have been successful, the Government must have proved, beyond a ...

  • 128 F.3d 233 (4th Cir. 1997), 96-2412, Rice v. Paladin Enterprises, Inc.

    ...Even in a society of laws, one of the most indispensable freedoms is that to express in the most ... the defendant could be held criminally liable for counseling tax evasion at seminars held in protest of the tax laws, even though the speech that ...

  • 74 T.C. 377 (1980), 7955-77, Keeton v. C.I.R.

    ...evasion for the years 1970 to 1973. The criminal proceedings were initiated by ... against petitioners for violation of the Federal income tax laws. As a result of these criminal proceedings, petitioners were both ...

  • 247 F.2d 908 (2nd Cir. 1957), 374, United States v. Klein

    ...          This appeal presents issues of income tax evasion arising out of extensive and involved transactions disclosed to a jury in ... violate the substantive offense of tax evasion defined in the revenue laws, Internal Revenue Code of 1939, § 145(b) or 3616(a), 26 U.S.C. §§ ...

  • 512 U.S. 61 (1994), 93-377, Department of Taxation and Finance of N. Y. v. Milhelm Attea & Bros.

    ... . fully in hand that no room remains for state laws imposing additional burdens upon traders." 380 U.S., at 690. Therefore, ... fraudulent transactions," one that "polices against wholesale evasion of [New York's] own valid taxes without unnecessarily intruding on core ...

  • 919 F.2d 183 (3rd Cir. 1990), 89-5705, Salvation Army v. Department of Community Affairs of State of N.J.

    ... D. The Lawsuit.         On February 26, 1982, the Bureau issued a "Notice of ...at 1601. Tax laws are generally thought of as civil, but tax evasion is criminal. In fact, the Court cites a tax exemption case--United States ...

  • FATCA, CRS, AND THE WRONG CHOICE OF WHO TO REGULATE.

    ... continue, will FATCA and CRS succeed in their war on offshore tax evasion? This Article shows that the noncompliance and enforcement challenges of ...In addition, many countries have laws that prohibit reporting personal data by financial institutions unless ...

  • Today’s Panama Papers Release May Require Immediate Action to Mitigate Risk of Criminal Prosecution

    Action Item: Today at 2:00 p.m. (EDT), a massive database of information from the leaked “Panama Papers” files will be made public for the first time, identifying the real owners behind over 200,000 offshore companies set up by the Panamanian law firm Mossack Fonseca. The database release today follows closely on the heels of President Obama’s call to tighten U.S. laws and regulations to combat...

    ... White House Call for Comprehensive Action to Combat Offshore Tax Evasion, Affected Individuals Should Consider Immediate Action to Mitigate the ...laws and regulations to combat tax evasion through the illicit use of secret ...

  • Stealth Authoritarianism

    Authoritarianism has been undergoing a metamorphosis. Historically, authoritarians openly repressed opponents by violence and harassment and subverted the rule of law to perpetuate their rule. The post- Cold War crackdown on these transparently authoritarian practices provided significant incentives to avoid them. Instead, the new generation of authoritarians learned to perpetuate their power...

  • 557 U.S. 29 (2009), 08-495, Nijhawan v. Holder

    ...§7201] (relating to tax evasion) in which the revenue loss to the government exceeds $10,000," provides ...Gen. Laws, ch. 266, §16 (West 2006). In such an instance, we have said, a court ...

  • The IRS and Gun Control

    Earlier this month, the First Circuit Court of Appeals held in a case of first impression that evidence seized by IRS special agents from the taxpayer's home was admissible even though IRS Special Agents were armed when they entered the residence. The case, United States v. Adams, __ F. 3d __ (1st Cir. 2014) [Nos. 12-2276], dealt with a tax protestor charged with two counts of tax evasion and...

    ...-2276], dealt with a tax protestor charged with two counts of tax evasion and conspiracy to defraud the United States by impeding the Government ... 7608(a) specifically provides that IRS personnel that enforce the laws pertaining to alcohol, tobacco and firearms (often referred to as ATF) are ...

  • 559 U.S. 1 (2010), 08-969, Hemi Group, LLC v. City of New York

    ...Against that backdrop, the City filed this lawsuit under the Racketeer Influ­enced and Corrupt Organizations Act (RICO), ...1766, 161 L.Ed.2d 619. We observed that tax evasion "inflict[s] an eco­nomic injury no less than" the "embezzle[ment] [of] ...