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Tolling of the Tax Lookback Period for Discharge of Tax Debt in Bankruptcy

In Bankruptcy, tolling by Jason Freeman and Katie ManworrenLeave a Comment

The recently-decided case of Tenholder v. United States addresses how certain actions on behalf of a taxpayer to prevent collection of an unpaid tax can impact the taxpayer in unexpected ways. The case discusses the tolling of the three-year statutory lookback period for purposes of discharging debt in bankruptcy because the taxpayer filed a request for a collection due process (CDP) …

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I.R.C. § 7212 – INTERFERING WITH THE ADMINISTRATION OF TAX LAWS

In Criminal, Evasion, Fraud by Jason FreemanLeave a Comment

Internal Revenue Code section 7212(a) creates two separate offenses: (A) Corrupt or forcible interference, and (B) corrupt endeavors to impede.   The relevant statute provides as follows:   I.R.C. § 7212 – ATTEMPTS TO INTERFERE WITH ADMINISTRATION OF INTERNAL REVENUE LAWS (a) Corrupt or Forcible Interference.–Whoever corruptly or by force or threats of force (including any threatening letter or communication) …

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The IRS’s Bank Secrecy Act Program Has Minimal Impact on Compliance

In Bank Secrecy Act by Jason Freeman and Katie ManworrenLeave a Comment

The Treasury Inspector General for Tax Administration (TIGTA) published a report in September 2018 entitled The Internal Revenue Service’s Bank Secrecy Act Program Has Minimal Impact on Compliance. The report’s findings are based on an audit TIGTA performed to “evaluate the impact of the IRS’s compliance efforts related to its delegated authority under the Bank Secrecy Act (BSA).” This authority …

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Tax Evasion: Attempting to Evade the Assessment of Taxes

In Criminal, Fraud, Tax Evasion, Tax Fraud by Jason FreemanLeave a Comment

“Tax evasion” is a shorthand phrase often used to describe a wide variety of tax-related fraud.   The crime under the federal tax laws, however, is a rather specific one, and requires that the government establish specific elements in order to sustain a conviction.   This resource focuses on a particular strand of tax evasion: Attempting to evade the assessment …

The Crime of Tax Evasion

In Criminal, Tax Evasion, Tax Fraud by Jason FreemanLeave a Comment

The Crime of Tax Evasion   Section 7201 of the tax code creates the federal crime of tax evasion. The crime of tax evasion  has historically served as the principal tax revenue offense. There are two potential offenses under section 7201: (A) the willful attempt to evade or defeat the assessment of a tax, and (B) the willful attempt to evade …

IRS Use of Big Data Leads to 400% Increase in Detection of Tax Fraud by Criminal Investigation Division

In Criminal, Tax Fraud by Jason FreemanLeave a Comment

IRS Use of Big Data Leads to 400% Increase in Detection of Tax Fraud by Criminal Investigation Division IRS detection of tax fraud is up nearly 400%, largely from its use of data analytics.  According to its recent report, the IRS Criminal Investigation Division identified nearly $10 billion in tax fraud in 2018—an increase from the $2.5 billion it identified …

A Collection Due Process Hearing

In CDP, Collection Due Process, Tax Levies, Tax Liens by Larry JonesLeave a Comment

Collection Due Process Hearings      Prior to the IRS issuing a levy it must give the taxpayer a final notice of intent to levy.  If the IRS files a tax lien, the IRS must give the taxpayer a notice after the tax lien has been filed.  The notices give the taxpayer 30-days to request a collection due process (CDP) hearing.  If …