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Tag Archives: tax fraud

Criminal Law: Transactions Derived from Unlawful Activity-Tax Fraud-Sentencing Enhancement

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 ...

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Criminal Law: Tax Fraud-Role Adjustment-Supervision of Conspiracy Participants

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 ...

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Criminal Law: Identity Theft-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 ...

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Pocket a million, avoid jail, halve the legal fees

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 ...

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