The Supreme Court brought the Obstruction statute for criminal tax cases in line with existing federal law in Marinello v. United States (2018)
The Internal Revenue Service fears the cryptocurrency market has given birth to large scale tax fraud in the United States. As previously discussed, the anonymity, decentralized nature of crypto currency trading, and large gains in the last five years, make crypto investments an obvious focus for the IRS.
Cryptocurrencies began with the introduction of Bitcoin in 2009. Bitcoin is a form of currency crypto investors can hold in an online wallet to make payments for various items. Bitcoin can be used to pay for goods online, pay other Bitcoin wallet holders or as a currency to initiate trades for other crypto assets.
The Supreme Court of the United States opened the door to the good faith defense in their landmark decision in Cheek v. United States. This opinion makes ignorance of the law a valid defense in a tax fraud prosecution.
Brian T. Hobson changed the law surrounding the 4th Amendment as it relates to searching passengers in a vehicle stopped by law enforcement. The First Court of Appeals ruled a passenger cannot be searched solely on the presence of a strong odor of marijuana in the vehicle. This blog breaks down the court’s decision, and the resulting change in the law.
This post shows an interview on ABC News following Wendell Odom’s not guilty by reason of insanity verdict in the Andrea Yates case.