Plea agreements often call for the Defendant to plead guilty to certain counts of the indictment and for the government to dismiss the remaining counts. Occasionally, the government asserts that the Defendant has violated the plea agreement and the United States seeks to re-indict the counts it has dismissed. However, if this occurs after the defendant has been sentenced and has served his sentence, due process requires the government to move for the Court to declare the defendant in violation of the plea agreement and grant the government leave to convene the grand jury to re-indict the defendant on the charges previously dismissed. The government cannot summarily declare the defendant in breach of the plea agreement and re-indict him without a determination by the court. This situation occurred in the following tax case.
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Evidence of zero tax loss may be excluded in a tax case charging the taxpayer with willfully filing fraudulent tax returns pursuant to 26 U.S.C. Section 7206.
A Criminal Tax Trial can easily spin out of control if it is not handled by an experienced criminal tax lawyer. This case is an amazing example of what not to do before and during the jury trial in a federal criminal tax case. The case shows the importance of a criminal tax lawyer leading the defense.
If you learn that you are the target or subject of a federal investigation for possible tax violations and/or related economic crimes, what is the best way to select the best tax lawyer to represent you?