The Past Isn’t Dead: How the IRS Can Surprise Taxpayers

shutterstock_236928430As William Faulkner observed in Requiem for a Nun, “[t]he past is never dead. It’s not even past.” While not aimed specifically at taxpayers and practitioners, Faulkner’s observation is nonetheless relevant to tax procedure.

The Seventh Circuit recently demonstrated this in United States v. Titan International, Inc., 2106 U.S. App. LEXIS 1687 (7th Cir. Feb. 1, 2016), an appeal from a summons enforcement proceeding. The taxpayer had taken an operating loss carry-forward in 2010 and the relevant loss had occurred in 2009. Titan Int’l, 2106 U.S. App. LEXIS 1687 at *1. The IRS sought the taxpayer’s records for the 2009 tax year, which it had already inspected in auditing its 2009 return.… Read More

Enforcement Priorities: Employment Taxes and International Tax Issues

shutterstock_304875527We recently had the pleasure of speaking with Marie Sapirie of Tax Analysts on two areas of tax enforcement: employment taxes and international compliance programs. Marie’s story ran in the February 1, 2016 edition of Tax Notes; you can access it here.

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Enforcing the Summons Against Microsoft

Today we are really pleased to welcome guest blogger Keith Fogg, who is a Professor of Law at Villanova Law School, and who currently is visiting at Harvard Law School this academic year to start and direct the tax clinic there. He is a co-founder of the blog, Procedurally Taxing, which seeks to comment on tax procedure issues. Before joining the Villanova Law School faculty, Keith worked for over 30 years with the Office of Chief Counsel, IRS. Keith previously has served as the Chair of the ABA Tax Section’s Pro Bono and Tax Clinic Committee, working to extend the representation of low income taxpayers before the Tax Court, and he currently is a member of the Tax Section Council.Read More

Employment Tax Enforcement: Temporary Staff and Long-Term Problems, Part II

employment taxesThis entry resumes yesterday’s discussion of problems that can arise for a business dealing with a temporary staffing service, or “TSS,” that is violating the law; the discussion continues to draw on the case of Mr. Victor Thach, described in yesterday’s post, who was convicted and sentenced for criminal tax violations associated with his labor leasing agency. This blog discussed civil tax issues yesterday; today it addresses criminal tax and immigration law issues, and how the legal problems of a TSS can become the problems of its clients. This is part of the broader discussion regarding employment tax crime that will occur during a panel at the White Collar Practice Seminar of the Pennsylvania Association of Criminal Defense Attorneys (PACDL) this Thursday, November 12, at the Union League in Philadelphia.… Read More

Employment Tax Enforcement: Temporary Staff and Long-Term Problems

employment taxesTraditional companies can run into problems because of unscrupulous conduct by third-party companies enlisted to provide temporary or leased employees. We will discuss this issue in part, along with many others, during a panel on criminal tax enforcement at the White Collar Practice Seminar of the Pennsylvania Association of Criminal Defense Attorneys (PACDL) this Thursday, November 12, at the Union League in downtown Philadelphia. My co-panelist will be Nanette Davis, a Senior Trial Attorney for the Criminal Enforcement Section of the DOJ Tax Division in Washington, D.C., who has tried some of the largest tax fraud cases ever prosecuted; our moderator will be Jim Becker, a distinguished white collar defense attorney at the law firm of Buchanan Ingersoll & Rooney.… Read More