Examining Criminal Tax Sentencing and Post-Trial Issues at October 21 CLE

speakingI am looking forward to speaking about sentencing and other post-trial issues in criminal tax cases on October 21, 2015 at the 2015 seminar on Emerging Ethical Issues in Tax Practice for the New Jersey Institute of Continuing Legal Education. This seminar, now in its fifth year, will be held at the Crowne Plaza in Fairfield, New Jersey from 4 pm to 8 pm. I will be joined by the seminar’s host, Charles E. Falk, who will discuss current ethical issues in tax cases, and Michael J. Sullivan, who will discuss selected issues presented by criminal tax cases prior to sentencing.… Read More

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