Courts Says No Criminal Fraud, IRS Imposes Civil Fraud Penalty

Courts Says No Criminal Fraud, Irs Imposes Civil Fraud Penalty

Say you are convicted of a tax crime and the criminal judge finds that your conduct has not risen to the level of tax fraud. Should a civil court later say that this same conduct does in fact rise to the level of tax fraud? In Maciel v. Commissioner, the Ninth Circuit Court of Appeals…