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Highly Skilled Tax Attorney and Sophisticated Businessman, Was Found Guilty of 16-Counts of Willful Failure to Pay Over Withheld Employment Taxes in Violation of 26 U.S.C. § 7202 After Skating for Years

Highly Skilled Tax Attorney and Sophisticated Businessman, Was Found Guilty of 16-Counts of Willful Failure to Pay Over Withheld Employment Taxes in Violation of 26 U.S.C. § 7202  After Skating for Years

The evidence at trial fairly established that Lynch possessed superior knowledge of tax and corporate laws which he used to keep Internal Revenue Service ("IRS") agents from being able to collect taxes due for several entities that related to a collection of businesses related to indoor ice skating - by shifting assets and employees among several entities.

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The Fifth Amendment Does Not Protect Taxpayers From Being Forced to Produce Certain Required Records Even If The Records Are Incriminating.

The Fifth Amendment Does Not Protect Taxpayers From Being Forced to Produce Certain Required Records Even If The Records Are Incriminating.

The Fifth Amendment protects individual taxpayers from being compelled to testify when such testimony is incriminating. This rule has been held to apply to the records in the custody and control of the taxpayer. However, when the taxpayer is required to maintain the records for non-law enforcement reasons that are public in nature, the Required Records Doctrine authorizes the government to subpoena such records. This is recognized as an exception to the Fifth Amendment.

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Corporate Structure Did Not Protect Lawyer From Payroll Tax Conviction

I person responsible for paying over payroll taxes may not escape responsibility through the use of corporate formalities and structures.

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Understanding Criminal Tax Investigations

Taxpayers who find that they are the target of an IRS tax investigation for possible criminal tax violations are presented with difficult choices that often affect the ultimate outcomes of their cases.

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Two Kentucky Men Sentenced to Prison for Stolen Identity Refund Fraud

Two Kentucky men were sentenced to between five and more than six years in prison today after pleading guilty in April and May to conspiring to defraud the United States, wire fraud, and aggravated identity theft.

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