Constitutional Law, Criminal Law, Tax Law

Supreme Court Settles Fifth Amendment Required Records Issue in Context of Offshore Bank Accounts

by Jay Nanavati | BakerHostetler on 5/21/2013

On May 13, 2013, the Supreme Court denied a taxpayer’s petition for certiorari regarding the Seventh Circuit’s August 27, 2012, decision applying the Required Records Exception to override the taxpayer’s Fifth Amendment...more

Eleventh Circuit Court of Appeals Sustains Required Records Exception to the Fifth Amendment

by Fuerst Ittleman David & Joseph, PL on 3/1/2013

On February 7, 2013, the U.S. Court of Appeals for the Eleventh Circuit affirmed the decision of the U.S. District Court for the Northern District of Georgia holding that the Required Records Exception overrides a...more

Required Records, The Act Of Production And Secret Offshore Accounts

by Jeremy Temkin | Morvillo Abramowitz Grand Iason & Anello P.C.... on 2/27/2013

The Fifth Amendment dictates that no person "shall be compelled in any criminal case to be a witness against himself." While most non-lawyers (and many lawyers) might assume that this simple edict means the government cannot...more

Steven Getman: Legal links of interest for the week ending January 25, 2013

by Steven Getman on 1/25/2013

Attorney Steven Getman reports on some of the stories about courts, the law and lawyers in the news this past week: • Court strikes down Obama recess appointments: The DC Circuit Court of Appeals has ruled that President...more

Ninth Circuit Holds that Fifth Amendment Does Not Shield Taxpayer's Attorney from Forced Production of Client-Taxpayer's Records

by Jay Nanavati | BakerHostetler on 1/15/2013

Applying the “foregone conclusion” exception to the Fifth Amendment privilege against self-incrimination, the Ninth Circuit held on January 8, 2013, that the IRS could force a taxpayer’s criminal defense attorney to turn over...more

Ninth Circuit Interprets Fifth Amendment’s “Foregone Conclusion” Exception in IRS Summons Enforcement Case

by Fuerst Ittleman David & Joseph, PL on 1/10/2013

On January 8, 2013, the United States Court of Appeals for the Ninth Circuit affirmed the decision of the U.S. District Court for the Northern District of California in the case of United States v. Sideman & Bancroft LLP. ...more

The Second Circuit Reverses A Conviction For Tax Evasion Based On Insufficient Evidence

by Matthew G. Kaiser | The Kaiser Law Firm PLLC on 12/28/2012

Five partners at Ernst & Young - Robert Coplan, Martin Nissenbaum, Richard Shapiro, and Brian Vaughn, and Charles Bolton - were charged with a number of tax crimes in federal court in New York, specifically tax evasion,...more

The Second Circuit Reverses A Conviction For Tax Evasion Based On Insufficient Evidence

by Matthew G. Kaiser | The Kaiser Law Firm PLLC on 12/28/2012

Five partners at Ernst & Young - Robert Coplan, Martin Nissenbaum, Richard Shapiro, and Brian Vaughn, and Charles Bolton - were charged with a number of tax crimes in federal court in New York, specifically tax evasion,...more

District Court Decides FBAR Penalty Assessment Case - Both A Win For The Government & For OVDP Participants

by Moskowitz LLP on 11/26/2012

Here at Moskowitz LLP, A Tax Law Firm based in San Francisco, CA, we have been following just how the Internal Revenue Service will collect FBAR penalties once imposed outside the scope of any Offshore Amnesty Program. ...more

Crown Appeals Tax Court Decision in Guindon – Are Advisor Penalties “Criminal”?

by Dentons on 11/8/2012

On October 31, 2012, the Crown filed a Notice of Appeal with the Federal Court of Appeal against the judgment of the Tax Court of Canada in Julie Guindon v. The Queen (2012 TCC 287). In that decision, the Tax Court held that...more

Tax Court holds that advisor penalties under section 163.2 of the ITA constitute criminal offences

by Dentons on 10/8/2012

In what is certain to be the first step in a very important precedent, the Tax Court of Canada held on October 2, 2012 that the advisor penalties created under section 163.2 of the Income Tax Act constitute criminal offences...more

Professional Ethics In A Tax World – Self-Assessment, Self-Incrimination, The Charter, Crown Fairness And Other Matters

by Dentons on 10/7/2011

TABLE OF CONTENTS 1.0 INTRODUCTION .... 1 2.0 KEY PRINCIPLES .... 3 2.1 “Voluntary” Self-Assessment .... 3 2.2 The Nature of Tax Penalties .... 4 2.3 Right Against Self-Incrimination .... 5 2.4...more

No Fifth Amendment Privilege For Offshore Banking Records

by Charles (Chuck) Rubin on 8/25/2011

Under the Fifth Amendment to the U.S. Constitution, a taxpayer may refuse to answer specific questions or produce specific records if it would violate his or her privilege against self-incrimination. In a recent appellate...more

IRS and Kabbalah

by Darrin Mish, Tampa Tax Attorney on 5/18/2011

The Kabbalah Center is the place where a form of religious practice is carried out, made famous by celebrities such as Madonna, Ashton Kutcher and now Gwyneth Paltrow. It has now attracted IRS scrutiny much like the...more

2010 Propositions

by Manatt, Phelps & Phillips, LLP on 11/1/2010

This election cycle, voters have been focused on the highly competitive and record spending top-of-the-ticket races for California Governor and U.S. Senate. The candidates’ ads have dominated the press, radio and television...more

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Constitutional Law › Criminal Law › Tax Law

Supreme Court Settles Fifth Amendment Required Records Issue in Context of Offshore Bank Accounts

Eleventh Circuit Court of Appeals Sustains Required Records Exception to the Fifth Amendment

Required Records, The Act Of Production And Secret Offshore Accounts

Steven Getman: Legal links of interest for the week ending January 25, 2013

Ninth Circuit Holds that Fifth Amendment Does Not Shield Taxpayer's Attorney from Forced Production of Client-Taxpayer's Records

Ninth Circuit Interprets Fifth Amendment’s “Foregone Conclusion” Exception in IRS Summons Enforcement Case

The Second Circuit Reverses A Conviction For Tax Evasion Based On Insufficient Evidence

The Second Circuit Reverses A Conviction For Tax Evasion Based On Insufficient Evidence

District Court Decides FBAR Penalty Assessment Case - Both A Win For The Government & For OVDP Participants

Crown Appeals Tax Court Decision in Guindon – Are Advisor Penalties “Criminal”?

Tax Court holds that advisor penalties under section 163.2 of the ITA constitute criminal offences

Professional Ethics In A Tax World – Self-Assessment, Self-Incrimination, The Charter, Crown Fairness And Other Matters

No Fifth Amendment Privilege For Offshore Banking Records

IRS and Kabbalah

2010 Propositions

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