2018

A Logical Program Made Unnecessarily Complicated: The IRS’ Approach to International Information Returns
Listen The process of adhering to tax rules and regulations in the United States is anything but easy. With so many deadlines and filing requirements, particularly for those living, working, or housing assets outside the United States, it’s almost impossible to keep track of everything required to stay compliant. The risk of penalty makes this …
Criminal Tax Liabilities & Sentencing Part III: The Pre-sentence Investigation Report
Listen In this podcast, I discuss the pre-sentence investigation report. Below is a quick and dirty outline: After conviction and prior to sentencing, a probation officer will interview the def. and prepare a PSR. In the PSR, the probation officer will: Calculate the defendant’s offense level and criminal history category, State the resulting sentencing range …