Section 7201 - Attempt to evade or defeat tax

18 Citing briefs

  1. USA v. Wade et al

    MOTION for Summary Judgment and Memorandum in Support

    Filed June 16, 2017

    Id. For tax years 1997, 1998 and 1999, Wade is collaterally estopped from contesting the civil fraud penalty based on his criminal convictions under I.R.C. § 7201. See, e.g., Gray v. Commissioner, 708 F.2d 243, 246 (6th Cir. 1983).

  2. Omega Forex Group v. USA

    MOTION for Summary Judgment and Memorandum in Support

    Filed September 30, 2016

    (SUMF # 28). Evanson, as well as the entity he controlled, Omega Forex, would thus be collaterally estopped from denying that Evanson had fraudulent intent with respect to these returns under the “well established rule that a conviction under 26 U.S.C. § 7201 for federal income tax evasion collaterally estops a taxpayer from denying fraud in a subsequent civil proceeding under 26 U.S.C. § 6653(b).” Klein v. Commissioner, 880 F.2d 260, 262 (10th Cir. 1989).

  3. USA v. Stein et al

    MEMORANDUM in Support

    Filed January 12, 2006

    Pirro, 212 F.3d at 93 (quoting Russell v. United States, 369 U.S. 749, 765 (1962)). Here Counts Two through Forty charge Lanning and all of the other named defendants with income tax evasion in violation of 26 U.S.C. § 7201 and 18 U.S.C. § 2. The Indictment does no more than parrot back the statutory language of these statutory provisions.

  4. Gauruder v. USA

    RESPONSE to Section 2255 Petition

    Filed December 3, 2012

    Defendant John Gauruder had been previously convicted of tax evasion by the State of Utah, based upon his participation in a trust scheme promoted by Gary DeMott and Miken Powell, both of whom were convicted in the District of Idaho. Defendant 2 DeYoung plead guilty to four counts of tax evasion in violation of 26 U.S.C. § 7201 and one count of corrupt interference with the due administration of the Internal Revenue laws in violation of 26 U.S.C. § 7212(a). 3 Defendant Jana Gauruder’s case was severed from that of her co-defendants on September 10, 2009.

  5. United States Department of Justice, Tax Division v. Pflum et al

    MOTION for SUMMARY JUDGMENT

    Filed June 9, 2017

    See United States v. David Pflum, Case No.5:04-cr-40008 (USDC Kansas). Recently, David Pflum was again found guilty on criminal tax counts 26 U.S.C. § 7201 (attempting to evade or defeat tax) and 7212 (interfering with tax laws). See United States v. David Pflum, Case No.5:14-cr-40062 (USDC Kansas).

  6. Dewees v. United States of America

    MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim Upon Which Relief Can Be Granted

    Filed October 28, 2016

    For those individuals who fail to honestly disclose the required domestic or foreign information, Congress has authorized a wide array of civil and criminal penalties. See, e.g., 26 U.S.C. §§ 6038(b), 6677, 6679 (civil); 26 U.S.C. §§ 7201, 7206 (criminal). The Service has limited resources available to conduct affirmative investigations of taxpayers suspected of non-compliance.

  7. USA v. Wey et al

    MEMORANDUM in Support

    Filed May 27, 2016

    Counts Seven and Eight (charging money laundering) also fail because the alleged wire and securities fraud claims upon which they are 51 Unlike tax evasion and currency structuring – which criminalizes affirmative acts of evasion – Section 13(d) does not criminalize dividing holdings among multiple accounts. Criminal tax evasion under 26 U.S.C. § 7201 requires an affirmative act with intent to evade or defeat the payment of the tax. United States v. Josephberg, 562 F.3d 478, 488 (2d Cir. 2009).

  8. USA v. Daugerdas et al

    MEMORANDUM in Support

    Filed February 22, 2013

    S3 09 Cr. 581, 2011 WL 666170 at *2 (S.D.N.Y. Feb.7, 2011). Now that the Court has presided over a 10 week trial and heard the evidence of Mr. Daugerdas’s unrelated conduct pertaining to his personal tax matters, it is easy to conclude that the evidence as to not only Count Twenty-One but also Counts Twenty-Two through Twenty-Four, which charge Daugerdas with tax evasion for years 1999, Case 1:09-cr-00581-WHP Document 597 Filed 02/22/13 Page 11 of 18 -9- 2000 and 2001, in violation of 26 U.S.C. § 7201, was unfairly prejudicial to Mr. Field and not similar to or even related to the evidence elicited against Mr. Field in the conspiracy count or any other count of the Indictment. Accordingly, these counts should be severed from the Indictment and tried separately.

  9. Christopherson v. USA et al

    MOTION to Dismiss for Lack of Jurisdiction

    Filed April 28, 2017

    Respectfully submitted this 28th day of April 2017. STEVEN W. MYHRE Acting United States Attorney /s/ Lindsy M. Roberts LINDSY M. ROBERTS Assistant United States Attorney MEMORANDUM OF POINTS AND AUTHORITIES I. FACTS/PROCEDURAL HISTORY This matter arises out of Plaintiff’s conviction on two counts of tax evasion under 26 U.S.C. § 7201. He was incarcerated and a judgment of “over $700,000” was entered against him.

  10. American Association of Cosmetology Schools v. Devos

    Cross MOTION for Summary Judgment

    Filed March 29, 2017

    ................................................................................................................. 6 20 U.S.C. § 1088 ........................................................................................................................ 1, 4 20 U.S.C. § 1089 .......................................................................................................................... 27 20 U.S.C. § 1098a ........................................................................................................................ 27 26 U.S.C. § 6017 .......................................................................................................................... 10 26 U.S.C. § 6652 .......................................................................................................................... 10 26 U.S.C. § 6662 .......................................................................................................................... 10 26 U.S.C. § 7201 .......................................................................................................................... 10 Regulations Notice of Proposed Rulemaking (“NPRM”), 79 Fed. Reg. 16426 (Mar. 25, 2014) ...................... 5 Final regulations (“2014 Final Rule”), 79 Fed. Reg.