Author: njoffice

Tax Fraud

Tax Fraud – Statutes and Elements

The most common tax fraud violations are: § 7201: Tax Evasion, § 7203: Failure to file/Failure to pay, § 7206(1): Willfully making and subscribing a return, etc. under penalties of perjury and § 7206(2): Aiding and assisting in the filing of a false tax return and § 7207: Delivering a Fraudulent return.

In § 7201, the elements are 1) the existence of a tax deficiency, 2) an affirmative act of evasion or attempted evasion of tax and 3) willfulness. The agent needs only to establish that a taxpayer has an item of income not contained in his income tax return [or attendant returns]. That said, a mere tax deficiency will NOT suffice to sustain an evasion conviction; the Government must show an affirmative act of evasion and willfulness.

In § 7203, a violation of which is a misdemeanor for an individual (although it may be a higher charge for a corporation), the elements are 1) willfulness, 2) failure to make a return, to pay a tax or to keep records or supply information while 3) having a legal duty to do so 4) at the time required by law. This statute is used primarily to prosecute tax protesters who fail to file a return or who file incomplete returns. Failure to file can be proven by testimony of a representative an individual from the IRS, stating that a search was made of the IRS’s records and no return was found.

In § 7206(1), the individual must have 1) willfully, 2) signed a return, statement or other document, 3) under penalties of perjury which, 4) was materially false and 5) which the accused did not believe to be true and correct. In § 7206(2), the individual must have 1) willfully, 2) aided or assisted in, or procured, counseled or advised, the preparation or presentation of any document in connection with any matter arising under the internal revenue laws which 3) document is materially false. Unlike the tax evasion statute, there is no requirement that the Government to prove a tax deficiency; it is only necessary to show that the return is materially false.

H&R Firm Awards Announced

Many colleges and universities already have MOUs in place with local law enforcement authorities covering a variety of areas.  Our conversations with campus administrators, campus police, and law enforcement have underscored the need for additional tools and strategies that are specifically tailored to the dynamics of sexual assault on campus, as well as the needs of sexual assault survivors.  The task force is providing this sample MOU with that in mind.

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Detroit’s Lawyers Defend Billing

In court papers, lead law firm Jones Day and others that helped Detroit navigate its historic debt restructuring made a case—at the request of U.S. Bankruptcy Judge Steven Rhodes—for why their hourly billing rates and final tab are reasonable. Officials at Jones Day, who pointed out they had already cut $17.7 million from their tab, defended the $53.7 million in fees charged for roughly 17 months’ work.

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Real estate attorney Bill Kuehling

Bill advises developers, nonprofit corporations, and public entities on a variety of real estate transactions and infrastructure finance. He has more than 20 years of experience in real estate development, public/private partnerships, land use, and municipal law, and serves as an advisor to national developers seeking tax abatements, tax increment financing, or any other redevelopment opportunities across the St. Louis region.

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For Foreign Law Firms in Australia

The gamble of doing business in Australia came into sharp relief this past week when one U.S. law firm parted ways with Australia while another global firm took its relationship with the country to a whole new level.

New York law firm Fried, Frank, Harris, Shriver & Jacobson LLP announced that it’s shutting down its offices in Shanghai and Hong Kong in coming months. Meanwhile, global law firm Dentons unveiled plans to merge with mainland Australia’s largest law firm.

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