Topic
Every decision we've filed under Tax (Criminal).
The Third Circuit affirmed the conviction of a taxpayer who submitted false financial disclosure forms to the IRS. The court held that intentionally omitting bank accounts from these forms constitutes an affirmative act of tax evasion within the statute of limitations.
The United States Court of Appeals for the Fourth Circuit affirmed the criminal convictions of two executives for willfully failing to pay over withheld employee taxes to the federal government.
The Tenth Circuit affirmed a forty-one-month prison sentence for a dentist convicted of tax evasion. The court rejected arguments that the district court erred in calculating tax loss or applying a sophisticated means enhancement.
The Eleventh Circuit affirmed one defendant's sentence while vacating and remanding another's in a consolidated appeal involving unemployment fraud. The court found sufficient evidence for a sophisticated-means enhancement against the leader of the scheme but not against her codefendant.
The Eleventh Circuit affirmed a 48-month prison sentence for a tax fraud conspirator, rejecting claims that the district court failed to properly weigh sentencing factors. The appellate court held that the lower court's upward variance was justified by the defendant's disregard for court orders and his central role in a large-scale fraud scheme.
The Eleventh Circuit affirmed a forty-eight-month prison sentence for a defendant convicted of conspiracy to defraud the United States. The court held that the district court acted within its discretion by imposing an upward variance based on the defendant's defiance of federal court orders and his central role in a large-scale tax fraud scheme.
The Eleventh Circuit affirmed the convictions of a defendant charged with tax evasion and failure to file tax returns. The court held that the defendant did not plainly error in admitting evidence derived from his supervised release obligations.
The Fifth Circuit held that the federal prohibition on home distilling of consumable spirits violates the Constitution's Taxing and Necessary and Proper Clauses. However, the court reversed the district court's broad injunction, remanding the case for a narrower remedy that strikes only the unconstitutional provisions while preserving the statutory framework.
The Third Circuit affirmed Joseph Cammarata's conviction for five counts of tax evasion, rejecting his claims regarding insufficient evidence and improper admission of prior fraud evidence. The court further held that Cammarata waived any ineffective assistance claims by proceeding to trial as a self-represented defendant after the district court confirmed his readiness.