Vince Nardone: Tax and Controversy

IRS Agent Prosecuted for Willfully Failing to Make an Income Tax Return - Criminal Tax

In U.S. v. Jackson, 102 AFTR 2d 2008-5274, the Eleventh Circuit affirmed a district court's decision involving the prosecution of a former IRS agent for willfully failing to make an income tax return for the tax years 2000 through 2003.  The IRS agent argued that the Paperwork Reduction Act (PRA) insulated her from prosecution because the government's alleged failure to comply with the PRA prevented her from filing the returns.  The Eleventh Circuit rejected that argument, stated that "Congress didnot enact the PRA's public protection provision to allow OMB to abrogate any duty imposed by Congress," in this instance the filing of a income tax return.  Thus, the district court's earlier sentencing of the IRS agent to four consecutive 12-month sentences, for a total of 48 months' imprisonment, followed by one year of supervised release on each count was upheld.  

See the case below.

Download criminal_case_former_irs_agent.pdf

IRS Agent Prosecuted for Willfully Failing to Make an Income Tax Return - Criminal Tax

In U.S. v. Jackson, 102 AFTR 2d 2008-5274, the Eleventh Circuit affirmed a district court's decision involving the prosecution of a former IRS agent for willfully failing to make an income tax return for the tax years 2000 through 2003.  The IRS agent argued that the Paperwork Reduction Act (PRA) insulated her from prosecution because the government's alleged failure to comply with the PRA prevented her from filing the returns.  The Eleventh Circuit rejected that argument, stated that "Congress didnot enact the PRA's public protection provision to allow OMB to abrogate any duty imposed by Congress," in this instance the filing of a income tax return.  Thus, the district court's earlier sentencing of the IRS agent to four consecutive 12-month sentences, for a total of 48 months' imprisonment, followed by one year of supervised release on each count was upheld.  

See the case below.

Download criminal_case_former_irs_agent.pdf