Tax deficiencies are at the center of all criminal tax cases. This article looks at the different methods used by the IRS to calculate a tax filer’s income and the resulting deficiency in tax revenue.
Criminal tax evasion is defined by the Supreme Court in the seminal case Spies v. United States. This post looks at the increased burden on the government when they try to turn a failure to file into a prosecution for tax evasion.
The right to appeal is important to ensure fair trials across the United States. This blog breaks down the direct appeal process in the State of Texas, and provides strategies for certain key moments in the appellate process.
This post reviews the IRS whistleblower statute which provides awards for informants who provide information on tax fraud and underpayment of taxes.
The United States Sentencing Commission is responsible for compiling sentencing statistics for certain federal crimes. This post reviews this report for criminal tax cases in 2017.
The state system provides for more lenient sentences on child pornography cases when compared to the federal system. However, state prosecutors are removing this edge through the use of motions to stack sentences. This blog discusses the use of stacking motions in the state system for child pornography prosecutions.
The child pornography statute requires the government to prove the defendant was in knowing possession. This element is crucial in defending clients who accidentally download contraband through the use of unregulated peer to peer networks. This blog looks at the knowledge requirement, and the forensics needed to effectively negate the knowledge element.
The criminal tax loss takes center stage in any federal tax sentencing. This post goes through the ways tax losses are calculated in federal court, and the need for a tax loss calculation in any criminal tax defense.