Tax Law, Criminal Law, Civil Procedure

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

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

Search Warrants - Is it a rubber stamping process ?

by Monty Jivraj on 10/9/2012

A - and- Her Majesty's Revenue & Customs ("HMRC") : Challenge, the lawfulness of a search warrant issued by HMRC in the HIGH COURT OF JUSTICE - Some clarification on this point has been provided in a recent case in which...more

From the intrusive to the abusive – what happens when the CRA goes too far?

by Dentons on 8/9/2012

In order to administer and enforce the self-reporting system of tax assessment in Canada, the Income Tax Act (ITA) and Excise Tax Act (ETA) provide the CRA with the power to demand certain information from taxpayers....more

Parallel IRS Investigations Have Returned After a 35-Year Hiatus

by Duane Morris LLP on 5/3/2012

Danger is lurking in the world of Internal Revenue Service audits, namely, parallel investigations. Parallel investigations by the IRS are simultaneous civil and criminal investigations of an individual or business entity,...more

Is the Tax Adviser Privilege a Trap for the Unwary?

by Sanford Millar on 2/20/2012

As we approach April 15th many taxpayers will meet with professional tax advisers and some may be under the impression that communications between a taxpayer and a tax adviser are privileged. This assumption is wrong as...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

HSBC India Accounts Sought By IRS: Time Running Out For IRS Voluntary Disclosure By HSBC India Customers

by Duane Morris LLP on 4/14/2011

On April 7, 2011, the U.S. District Court for the Northern District of California issued an order authorizing the Internal Revenue Service ("IRS") to serve a "John Doe" summons requesting information from one of the world's...more

Mofo New York Tax Insights - March 2011 - Volume 2, Issue 3

by Morrison & Foerster LLP on 3/2/2011

In this issue: Taxpayer’s Testimony Fails to Establish Non-Residency; New Unit in A.G.’s Office to Pursue Tax Claims Under False Claims Act; ALJ Vacates Demand for Bill of Particulars; Non-Profit’s 99-Year Lease Insufficient...more

FBAR Penalty Relief

by Sanford Millar on 11/10/2010

In U.S. v. Williams decided 9/01/2010, the U.S. District Court in the Eastern Dist of Virginia entered a decision in favor of the taxpayer rejecting the governments assertion of willfulness and finding in favor of the...more