Criminal Law, Tax Law, Immigration Law

How Immigration Reform Will Impact Households Who Hire Nannies

by Ian Scott | Scott Legal Services, P.C. on 5/21/2013

Up until now much of the debate surrounding immigration reform has centered around providing a pathway to Citizenship for the 11 million or so undocumented people in the country. Many in this group currently work as...more

Non-Citizens Risk Immigration Status for Offshore Bank Accounts

by Moskowitz LLP on 8/23/2012

The increased focus by the IRS on foreign income has generated a lot of news and a slew of criminal prosecutions. While US citizens need to consider the possibility of monetary penalties or a long prison sentence, resident...more

United States Supreme Court Raises the Stakes for Tax Disclosure by Green Card Holders and Other Resident Aliens

by Venable LLP on 3/27/2012

Tax Amnesty Programs As discussed in a number of previous Tax Alerts, since 2009 the Internal Revenue Service has created three separate tax amnesty programs in order to encourage U.S. taxpayers to properly report and...more

Tax Preparer Testimony May Lead to Deportation

by Sanford Millar on 2/27/2012

Two cases when considered together raise the prospect that communications in writing and notes and recollections of conversations between taxpayers and return preparers may have serious consequences for members of the...more

Another Reason To File A Correct Return

by Charles (Chuck) Rubin on 2/24/2012

Filing a false income tax return can result in civil penalties, and also criminal fines and jail time. Now you can add deportation from the U.S. (if you are not a U.S. citizen) to the list of penalties. Mr....more

Deportation Ordered for Immigrant Tax Evader

by Sanford Millar on 2/23/2012

A case that was decided February 21, 2012 by the United States Supreme Court should send shock waves through the resident alien community. Those persons, who are non-citizen U.S. resident taxpayers, face the prospect of...more

FBAR Conviction of NJ MD Affect Dual Nationals

by Sanford Millar on 1/16/2012

On January 11, 2012 Michael Reiss, a physician from NJ was sentenced for failing to report offshore (Swiss) bank accounts(11:CR:0068),United States District Court SDNY. The sentencing memos of the U.S make some important...more

U.S. Supreme Court Grapples With Deportation for Tax Offenses

by Ronald Shapiro on 11/16/2011

On November 7, the U.S. Supreme Court heard arguments on the question of whether aiding and abetting in the filing of a false statement on a tax return constitutes an aggravated felony for purposes of the Immigration and...more

Are FBAR Settlement Programs Provoking Expatriation?

by Sanford Millar on 10/31/2011

Since 2009 the IRS and some state governments have initiated settlement programs designed to encourage taxpayers with offshore financial accounts to come forward with the expectation that by doing so they will avoid criminal...more

IRS to Address Problem of Fraudulent Tax Refunds to Nonresident Aliens

by Darrin Mish, Tampa Tax Attorney on 1/17/2011

In a report the Treasury Inspector General for Tax Administration (TIGTA) called on the IRS to improve its controls over the issuance of tax refunds to nonresident aliens so as to prevent making refunds in error. Once the...more

10 Illegal Immigrants Guilty of IRS Fraud

by Darrin Mish, Tampa Tax Attorney on 4/16/2010

Ten illegal immigrants operating two tax preparation services that defrauded the IRS of about $13 million between 2006 and 2009 have pleaded guilty to all charges of mail fraud and illegal entry into the US. The ten...more