Two Defendants & Tax Fraud: Should They Get Separate Trials?

The U.S. legal system affords taxpayers who commit tax fraud the right to a hearing, but what about the right to a separate hearing? What if one is put on trial with a co-defendant who is particularly offensive or, perhaps worse yet, one who is more innocent than another? United States v. Robbins, 220 F.…

Role of the Judge in Criminal Tax Sentencing

Tax fraud is a serious crime that can result in harsh criminal tax penalties, including fines and imprisonment. However, the specific sentence for a tax crime varies depending on the case and the judge presiding over it. In cases of tax fraud, the discretion of the judge can play a crucial role in determining the…

Taxpayer Statements During Audit Admissible in Criminal Trial

When a civil tax case involves suspected criminal activity, the IRS conducts an initial investigation as part of an audit and may refer the case to the Department of Justice. Even when clear evidence of tax fraud has been obtained, the IRS revenue agent conducting the civil audit may continue to request information from the…

The Sentencing Guideline Point System for Tax Crimes

Evidence That Can Be Considered When Applying The Federal Sentencing Guidelines

Transactions can have a number of consequences. This includes criminal tax consequences–such as an IRS audit that goes criminal. Understanding criminal sentencing guidelines and how they apply to tax cases or could apply is part of the value the tax attorney brings to transactions. Tax-related crimes, such as tax fraud, can lead to criminal charges…