Month: December 2013

Douglas Kingsbery to Serve as Panelist at the National Institute on Criminal Tax Fraud For the third year in a row, the American Bar Association has asked Doug Kingsbery to speak at its National Institute on Criminal Tax Fraud and Tax Controversy. The program brings together high-level government representatives, judges, corporate counsel, and practitioners to

The IRS has informed you that your tax return, or some aspect of it, has been selected for exam, and you know that there is some aspect of that return that is inaccurate or incomplete.  The inaccuracy or omission may have nothing to do with the focus of the audit.  You may have understated income,

Why are they visiting me? Criminal Tax Agents contact two categories of persons: “targets” and “witnesses.”  You know that you are likely a “target” if two Agents are present for the contact, as opposed to one, and if the Agents show up for the contact unannounced.  To be sure not every person who is visited,

Tharrington Smith has called its office on Fayetteville Street home for over a quarter of a century. With the new growth of firm staff and attorneys, the firm has decided to relocate just a few spots down the street to new offices in the Wells Fargo Capitol Center tower, also located on Fayetteville Street. The

For the third year in a row, the American Bar Association asked Doug Kingsbery to speak to its National Institute on Criminal Tax Fraud and Controversy. The program brings together high-level government representatives, judges, corporate counsel and practitioners to discuss strategy, practice tips and various other aspects of tax controversy, tax litigation, and criminal tax

Married couples filing jointly may be jointly prosecuted for various federal tax offenses, as both spouses typically sign the tax returns at issue. However, where one spouse controls the knowledge and information pertaining to the return and its preparation, the other spouse may escape liability through assertion of the innocent spouse defense. The defense revolves around the

The IRS has an informal policy pursuant to which a taxpayer who voluntarily discloses to the IRS past criminal violations of the Internal Revenue Code may not be prosecuted. The purpose of the policy is to encourage taxpayers to voluntarily acknowledge past misconduct and to take the appropriate steps to bring themselves into compliance with the

§ 7206. Fraud and false statements Any person who – (2) Aid or assistance Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as

Most IRS criminal investigations are conducted by Special Agents with the Criminal Investigation Division of the IRS. The principle means by which these agents obtain documents and records for their investigation is by the Administrative Summons. These summonses are usually directed to third-parties, but they are also used to obtain documents directly from the target of the

Some IRS criminal investigations are conducted by a federal grand jury. One major difference between an administrative investigation and one conducted by a grand jury is that the latter utilizes grand jury subpoenas to procure documents and records and to obtain information from third-party witnesses.