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February 23, 2008

IRS Frowns Upon Taxpayer’s Filing False Reports or Forms Regarding Other Taxpayers - Tax Fraud (Criminal)

In U.S. v. Allison, 101 AFTR 2d ¶2008-448 (5th Cir. Feb. 4, 2008), the jury's finding that the taxpayer acted "corruptly" under §7212(a) was supported by evidence showing that taxpayer filed false Form 8300s to harass and intimidate city employees and to secure improper advantage for himself.

The Court went on to articulate that: Section 7212(a) provides that "[w]hoever corruptly... endeavors to intimidate or impede any officer or employee of the United States acting in an official capacity under this title or in any other way corruptly ... obstructs or impedes, or endeavors to obstruct or impede the due administration of this title" shall be guilty of an offense. The Court stated that one acts corruptly in the context of §7212(a) when one acts "with the intention of securing improper benefits or advantages for one's self or others."United States v. Reeves , 752 F.2d 995, 1001–02 [55 AFTR 2d 85-932] (5th Cir. 1985). See United States v. Saldana, 427 F.3d 298, 305 [96 AFTR 2d 2005-5782] (5th Cir. 2005) (holding that the improper benefit sought need not be a benefit under the tax laws to support conviction under §7212); United States v. Bowman, 173 F.3d 595, 600 [83 AFTR 2d 99-2219] (6th Cir. 1999) (holding that §7212(a) proscribes "an individual's deliberate filing of false forms with the IRS specifically for the purpose of causing the IRS to initiate action against another taxpayer").

See U.S. v. Allison, CA 5, 101 AFTR 2d ¶2008-448 below.

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Jasmine

I think, it is amazing!
http://www.pdfspirit.com/pengumuman-un-2010

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« Guidance on Tax Return Preparer Penalty - Tax Penalties | Main | Return of Capital Defense Prevails - Tax Fraud (Criminal) »

February 23, 2008

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Jasmine

I think, it is amazing!
http://www.pdfspirit.com/pengumuman-un-2010

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