Defendant pleaded guilty to engaging in monetary transactions in property derived from specified unlawful activity and to filing a false or fraudulent tax return. The district court imposed concurrent sentences on both charges. On appeal, defendant challenged the application of ...

Tagged with: Sentencing Enhancement tax fraud Transactions Derived from Unlawful Activity

Defendant pleaded guilty to two schemes to obtain fraudulent tax refunds from the government by obtaining taxpayer identification numbers for Guatemalan citizens and filing tax returns on their behalf to obtain refunds. The district court applied a three-level role adjustment ...

Tagged with: Role Adjustment Supervision of Conspiracy Participants tax fraud

Where a defendant convicted in a tax fraud case challenged the finding that he committed seven counts of aggravated identity theft, prior case law has held upheld convictions where the defendant neither stole nor assumed the identity of the other ...

Tagged with: Criminal Law identity theft tax fraud

U.S. v. Johnson (MLW No. 68134/Case No. 14-2460 – 11 pages) (U.S. Court of Appeals, 8th Circuit, Colloton, J.)

Tagged with: Criminal Law sentencing Sufficiency Of Evidence tax fraud

U.S. v. Maxwell (MLW No. 62438/Case No. 10-2237 – 12 pages) (U.S. Court of Appeals, 8th Circuit, Wollman, J.)

Tagged with: Character Evidence tax fraud Wollman

President Barack Obama's 216-page budget request contains numerous items for lawyers to keep an eye on as the budget works its way through Congress.

Tagged with: EEOC medical malpractice tax fraud

Richard H. Smith, once charged in the biggest tax fraud ever, owes his lawyers a debt of gratitude for getting him out of what could have been life in prison. He also owes them $1.3 million, they claim, alleging one ...

Tagged with: tax fraud