eBook | Foreign Asset Reporting: Navigating the Choppy Financial Seas.

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 […]

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 […]

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 […]

Contesting an IRS Decision in an Independent Forum: An Uphill Battle

In general, the IRS doesn’t like to be questioned. While the tax code is a behemoth of a document and it is virtually impossible for anyone to fully understand every aspect of taxation in the United States, the IRS still likes to cling to the notion that it is correct in all circumstances, even when […]

New Willful FBAR Case is Eerily Foreboding for Taxpayer

A new willful FBAR penalty case is getting way in the Southern District of New York. And from the looks of it, the taxpayer appears to have an uphill battle. In United States v. Gentges (USDC SDNY Dkt. 7:18-cv-07910), the Government filed suit to collect a “willful” FBAR penalty from a New York resident for a single […]