Criminal Tax Liabilities & Sentencing Part III: The Pre-sentence Investigation Report
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 and […]
Criminal Tax Liabilities & Sentencing Part II: If You Can’t Stand the Heat …
Below is a quick and dirty outline of the steps that I cover in this podcast for determining the sentence of a defendant who has been convicted of a tax crime in federal court. If you would like the full outline, please email me or send me a message on Linked In. Enjoy! Step 1: […]
Come One, Come All … New Jersey Announces Tax Amnesty
Come one, come all! The state of New Jersey announces tax amnesty through January 14, 2019. Click here for more information.
HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES – A WEBINAR
This is a webinar that I presented in partnership with CPA Academy. I’m honored to lecture for such a fine CPE provider. For those who are interested in obtaining CPE credit, click here to sign up. Below is more information about the program: Course Description In one of the climactic scenes from 1954’s On The […]
Demystifying the FBAR – A Webinar
This is a webinar that I presented in partnership with CPA Academy. I’m honored to lecture for such a fine CPE provider. For those who are interested in obtaining CPE credit, click here to sign up. Below is more information about the program: Course Description This course breaks the FBAR down into its individual components and […]
Criminal Tax Liabilities & Sentencing: Part I
This is the first of several parts. There is a lot of information to discuss that it might feel like drinking water out of a fire hydrant. Sentencing issues are arguably the most important part of a federal criminal tax case. Because the likelihood of conviction is so high, the best that defense counsel can do […]
The DMCA: A Safe-Harbor from Liability for Copyright Infringement or the “Thunder from Down Under”? (IP&TLC)
The following article appeared in the August 2018 edition of the “Intellectual Property & Technology Law Journal.” I’m honored to be a contributor to such a fine legal publication. Click here to read the article.
Fifth Amendment Privilege: The Balance Between Progress and Taxpayer Protection
I wish to graciously acknowledge the work of Valerie Vlasenko, Esq. from the law firm of Agostino & Associates, P.C. whose keen insight and innovative thinking as reflected in her article entitled, “Fifth Amendment Privilege in Tax: How to Keep the Case Moving While Protecting the Taxpayer,” has proven invaluable. Her guidance offers a practical […]
Let’s Make a Deal: Buying or Selling a Screenplay (IP&TLJ)
The following article appeared in the November 2018 edition of the “Intellectual Property & Technology Law Journal.” I’m honored to be a contributor to this fine legal publication. Click here to read the article.
Opposing Imposition of a Consecutive Sentence in New Jersey
Frequently, the prosecutor may argue that all or some counts of an indictment be made to run consecutively and not concurrently to one another. Defense counsel must oppose this. But how? What follows is the case law and an analysis on the criteria that judges must follow in deciding whether a sentence should be made […]