mjdeblis

A Logical Program Made Unnecessarily Complicated: The IRS’ Approach to International Information Returns
Listen I wish to graciously acknowledge the work of Phillip J. Colasanto, Esq. from the law firm of Agostino & Associates, P.C. whose keen insight and innovative thinking as reflected in his article entitled, “The International Information Reporting Penalties: Is the IRS’s Failure to Embrace a One-Stop Shopping Paradigm Inefficient and Statutorily Deficient?,” has proven invaluable. His …
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 …