Blog

Not Close Enough for Government Work – Estimate of Restitution Reversed: US v. Sheffield, Eleventh Circuit Court of Appeals, Filed October 1, 2019

Is it always okay for the government to estimate restitution amounts? When is close enough for...

26 U. S. C. §7212(a) Obstruction of the IRS and the “Nexus” Requirement: Marinello v. United States, US Supreme Court, Filed March 21, 2018

When can you be charged with obstruction of the IRS under 26 U. S. C. §7212(a)? For example, if...
Tax Fraud and Obstruction Convictions Affirmed: U.S. v. Sutherland, Fourth Circuit Court of Appeals, Decided April 19, 2019

Tax Fraud and Obstruction Convictions Affirmed: U.S. v. Sutherland, Fourth Circuit Court of Appeals, Decided April 19, 2019

In U.S. v. Sutherland, the Fourth Circuit affirmed the appellant’s convictions for tax fraud and...