Friday, February 24, 2012


The Supreme Court just issued an opinion making the filing of false tax returns an aggravated felony for not only the filer but the folks "aiding and assisting in the preparation of the false tax return." Professionals in Tampa Bay & Clearwater, Florida involved in tax preparation, the burnishing - or more apt burning - of tax filing documents such as accountants, tax preparers and firefighters should be aware of the change only weeks before tax filing season. Now they'll have to redo all those forms before the day of reckoning and that may include a Clearwater Criminal Defense Attorney.

Here's the opinion in a nutshell: Willfully making and subscribing a false tax return in violation of 26 U. S. C. §7206(1), and aiding and assisting in the preparation of a false tax return inviolation of 26 U. S. C. §7206(2), can be aggravated felonies under 8U.S.C. §1101(a)(43)(M)(i), which classifies as an aggravated felony an offense that "involves fraud or deceit in which the loss to the victim orvictims exceeds $10,000," see Kawasima v. Holder, (here is the Defense Brief Filed with the Supreme Court, actual oral arguments in the case), and because the Defendant was an immigrant he will be deported for this. If you're a professional whose business is under criminal tax investigation with the threat of search warrants, arrest warrants and possible grand jury indictment call a Federal Criminal Defense Attorney immediately who is well versed in white collar crime defense and will seek the best possible outcome in the Federal system in the Middle District of Florida.

But if the Government wants to use a prior conviction, then look to the case of  Nijhawan v.Holder, 129 S.Ct. 2294 (2009) which may establish that the fact there's lost tax revenues to the government which exceeds $10,000 has to be proven beyond a reasonable doubt in any prosecution under 8 U.S.C. § 1326 where that prior conviction for filing a false tax return is to be used to enhance the defendant's sentence.

Before the internet taxes were filed in mysterious ways such as writing on the wall...This man anticipates a full refund from the Government.
 Rembrandt's Belshazzar's Feast, 1635