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Articles 1 - 4 of 4
Full-Text Articles in Law
Justifying The Exclusion Of Insurance, Jeffrey H. Kahn
Justifying The Exclusion Of Insurance, Jeffrey H. Kahn
Scholarly Publications
No abstract provided.
The Sixth Amendment And Expert Witnesses In Criminal Tax Cases, Steve R. Johnson
The Sixth Amendment And Expert Witnesses In Criminal Tax Cases, Steve R. Johnson
Scholarly Publications
Recently, in the Baxter case, a federal district court vacated the sentence imposed as a result of a guilty plea in a criminal tax case. The court held that the failure of defense counsel to retain the services of an expert in tax crimes sentencing violated the defendant’s Sixth Amendment right to effective representation.
This installment of the Tax Crimes column explores Baxter. Part A briefly notes the civil and criminal tax contexts in which tax experts are used. Part B describes Baxter and its holding. Part C asks whether defense counsel in criminal tax cases should always retain a …
Easterday And The Erosion Of The Financial Inability Defense, Steve R. Johnson
Easterday And The Erosion Of The Financial Inability Defense, Steve R. Johnson
Scholarly Publications
Several tax crimes in the code involve failure to pay known or assessed tax liabilities. For generations, there has been controversy over whether a taxpayer’s lack of funds from which to make payment should preclude conviction for those crimes. The potency of the financial inability defense1 has waned over the years. The recent decision of a divided Ninth Circuit panel in Easterday continues that trend, but the defense should still have life in some situations and some courts.
Part I of this report describes the tax crimes to which a financial inability defense may be relevant. Part II discusses Easterday. …
The Work Product Doctrine And Tax Accrual Workpapers, Steve R. Johnson
The Work Product Doctrine And Tax Accrual Workpapers, Steve R. Johnson
Scholarly Publications
In its rehearing of Textron, the First Circuit has an opportunity to rectify an error and curb unwise recent expansion of work product protection for tax accrual workpapers. In August 2007, a district court denied the government’s petition for enforcement of an IRS summons on Textron Inc. and its subsidiaries for tax accrual workpapers in connection with IRS examinations of the taxpayers’ 1998 to 2001 income tax returns. A divided panel of the First Circuit affirmed in January 2009. In March 2009, the First Circuit withdrew the panel opinion and dissent, and it set the case for en banc hearing …