tax evasion laws

5826 results for tax evasion laws

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  • 565 U.S. 478 (2012), 10-577, Kawashima v. Holder

    ... evasion) in which the revenue loss to the Government exceeds. $10,000." ... matter arising under, the internal revenue laws, of a return,. affidavit, claim, or other document, which is ...

  • 544 U.S. 349 (2005), 03-725, Pasquantino v. United States

    ... rule, which bars courts from enforcing foreign sovereigns' tax laws. The Fourth Circuit also held that Canada's right to receive tax revenue ...Petitioners' tax evasion deprived Canada of that money, inflicting an economic injury no less than ...

  • 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 ...

  • 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 ...

  • 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 ...

  • 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. ...

  • 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 ...

  • 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 ...

  • 48 U.S. 283 (1849), Smith v. Turner

    ...446; 5 Wheat. 22; 6 Pet. 515; 15 Pet. 509; 14 Pet. 576; Laws U.S. 1799, c. 128, § 46; 1 Story's Laws, 612, 1819, c. 170; 3 Story's ... is forbidden.  In other words, it must be a manifest case of evasion,--one about which there can be no reasonable doubt.  The court admit the ...

  • SHELL PUBLISHES ANNUAL REPORT AND ACCOUNTS.

    ... governments, regulators, organisations and individuals have filed lawsuits seeking to hold fossil fuel companies liable for costs associated with ...Risk description:. Violations of anti-bribery, tax-evasion and anti-money laundering laws carry fines and expose us and/or our ...

  • 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. §§ ...

  • 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 ...

  • 544 U.S. 460 (2005), 03-1116, Granholm v. Heald

    ...-of-state winery, sued Michigan officials, claiming that the State's laws violate the Commerce Clause. The State and an intervening in-state ...The States' tax evasion justification is also insufficient. Increased direct shipment, whether in ...

  • 420 F.3d 397 (5th Cir. 2005), 04-10531, United States v. Simkanin

    ... on Arrow's internet website, where he also vowed to ignore the laws of the United States.         In 1997, Simkanin removed his name ... of evidence to support a defendant's good-faith beliefs in a tax evasion case. We noted "the need to allow the defendant to establish his beliefs ...

  • 359 F.3d 738 (5th Cir. 2004), 02-20588, United States v. Kay

    ... advantages in the enactment or administration of the tax or other laws " of a foreign country; (2) payments "made with the intent to assist the ... bribes paid to foreign officials in consideration for unlawful evasion of customs duties and sales taxes could fall within the purview of the ...

  • 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...

  • 102 T.C. 149 (1994), 11660-90, Seagate Technology, Inc. v. C.I.R.

    ...      Seagate Scotts Valley is a corporation organized under the laws of California with its principal offices in Scotts Valley, California. ... determines that the reallocation is necessary to prevent the evasion of taxes or clearly to reflect the income of the controlled entities. The ...

  • A bit of a problem: national and extraterritorial regulation of virtual currency in the age of financial disintermediation.

    ... that are tasked with combating fraud, money laundering, and tax evasion. (118) Moreover, while both senders and receivers of Bitcoin payments may ... on strengthening and enhancing compliance with federal and state AML laws and regulations provides insight into how to cover the regulatory gap ...