Use of Accounting Board Order in Criminal Tax Case

Houston Tax Attorney

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If an accountant is disciplined by the accounting board, can the discipline be used to increase his criminal sentence for tax fraud when the accounting board’s discipline did not prohibit or address fraud? The court addressed this in United States v. Iley, No. 17-1269 (10th Cir. 2019). Facts & Procedural History The defendant was a […]

Statements Made to IRS Special Agents

Houston Tax Attorney

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If you are contacted by an IRS special agent for an informal meeting, can statements made during the meeting be used against you in court? The answer is “maybe.” The court addresses this in United States v. Henry, No. 2017-0001 (D. VI 2018). Facts & Procedural History The IRS criminal investigation unit received a tip […]

Do Criminal Convictions Deter Employment Tax Crimes?

Houston Tax Attorney

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Failing to pay taxes to the government is a crime. This includes failing to pay employment taxes withheld by employers from employee wages. The Treasury Inspector General for Tax Administration (“TIGTA”) just released a report suggesting that the government has failed to enforce employment tax crimes. The report argues that the IRS’s lax enforcement results […]

Tax Attorney Gets Taxpayer Favorable Sentence, Court Says Not So Fast

Houston Tax Attorney

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Tax fraud often results in harsh criminal tax penalties; however, you really never know what a particular tax crime sentence will be until you have your day in court, then the appeals for that sentence, and then possibly the appeals for those appeals. Take for example the case of United States v. Trupin. According to […]

Evidence That Can be Considered When Applying the Federal Sentencing Guidelines

Houston Tax Attorney

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The federal criminal sentecing guidelines use a point system. Points or levels are assigned to characteristics of individual crimes and individual criminal offenders. The higher the points or levels the higher the sentence imposed. The system is intended to produce uniform and rational criminal sentences. This policy could be undermined by a limitation in the […]