Tax Code Complexity at Sentencing Hearings: The Ally of the Defense

UBS, Hough, Tax Code Complexity, Tax Controversy PostsAs illustrated by a recent case involving a doctor convicted at trial for subscribing to false tax returns and conspiring to defraud the IRS, practitioners can try to use the tax code’s complexity to their clients’ advantage at sentencing. In United States v. Hough, No. 14-12156 (11th Cir. Sept. 9, 2015), the Eleventh Circuit, after affirming the defendant’s convictions, reversed and remanded to the district court for further findings for the purposes of determining her sentence; the court’s sentencing discussion is the focus of this blog. Although on remand the defendant ultimately may receive the same sentence, Hough involves a technical discussion of tax regulations that rarely appears in opinions on sentencing in criminal tax cases.… Read More