Getting Convicted of Tax Evasion Means No Discharge of the Tax in Bankruptcy
I wrote last spring about how a conviction for filing a false tax return, IRC 7206(1), provided a basis for denying a bankruptcy discharge on the basis of collateral estoppel. The recent decision in...
View ArticleEffect of a Revoked Discharge on the Suspension of the Collection Statute of...
On June 22, 2016, I wrote a post about the case of Bush v. United States in which the Tax Division of the Department of Justice argued that B.C. 523(a)(7) did not limit the exception to discharge with...
View ArticleImpact of Fraud Penalty on Only One Spouse
The case of Chico v. Commissioner, T.C. Memo. 2019-123 points out the benefits to the “good” spouse when the other spouse files a fraudulent tax return. The case follows earlier Tax Court precedent...
View ArticleImposing the Fraud Penalty after Prosecution While Satisfying IRC 6751(b)
In Minemyer v. Commissioner, T.C. Memo 2020-99 the Tax Court determined that the IRS failed to prove it made a timely approval of the fraud penalty and determined that the IRS could not assess the...
View ArticleNominees
Several years ago I wrote a post providing a general explanation of nominee liens in discussing two decisions. Christine wrote an excellent post on a case that had an income tax twist to the nominee...
View ArticleAttorneys Behaving Badly
A Tax Court press release noting suspensions and disbarment came out on the heels of the 9th Circuit sustaining the conviction of a former IRS Chief Counsel attorney for tax evasion. Like a moth drawn...
View ArticleGeneral Discharge Denial in Chapter 7 Based on Taxes
I have written before on many occasions about taxpayers who sought a discharge of their tax debts through chapter 7 bankruptcy. For individuals filing chapter 7, the basic discharge provisions exist...
View ArticleHow Does Fraud Get Calculated in Sentencing
Today’s case, United States v. Upshur, 67 F.4th 178 (3d Cir. 2023) is a criminal case and not the usual case about which we write. For those following criminal tax developments, Jack Townsend’s...
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