Sergio Gardea an accountant and tax return preparer with offices in Akron and Canton, Ohio prevailed in his federal jury trial in dramatic fashion with an unanimous NOT GUILTY verdict on all counts. Mr. Gardea had been charged with 30 counts of willfully filing false tax returns for clients. During the trial 9 counts were dismissed by the government and the jury found Mr. Gardea NOT GUILTY on all 21 counts remaining.
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Tax Return Preparer Wins Federal Criminal Tax Trial in Stunning Fashion.
Verdict: Not Guilty on 30 Counts - United States v. Sergio Gardea.
Written by on in Criminal Tax Cases, When Winning is Your Only Option.
United States v. Sergio Gardea. Tax preparer found not guilty on all 30 counts of preparing false tax returns following a 2-weeks jury trial today. Mr. Gardea was represented by Miami criminal tax lawyer David M. Garvin.
Income Tax Evasion - Internal Revenue Code § 7201. When Winning is Your Only Option.
Written by on in When Winning is Your Only Option.
Understanding the charge of tax evasion. In the world of federal criminal tax defense, to have a chance to win it is mandatory that both the taxpayer and his legal counsel know the intricate laws and rules that apply to criminal tax cases.
Does a Green Card Holder Have to File U.S. Income Tax Returns and FBARs
Written by on in Criminal Tax Cases.
A citizen of the United Kingdom held a green card in the United States. He was indicted for not filing U.S. income tax returns and FBARs. The taxpayer challenged the constitutionality of the indictment.
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
Written by on in Criminal Tax Cases.
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.
Courts May Strike Surplusage From An Indictment.
Written by on in Criminal Tax Cases.
Rule 7(d) of the Federal Rules of Criminal Procedure authorizes the trial court to strike surplusage from the indictment.
The Fifth Amendment Does Not Protect Taxpayers From Being Forced to Produce Certain Required Records Even If The Records Are Incriminating.
Written by on in Criminal Tax Cases.
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.
Corporate Structure Did Not Protect Lawyer From Payroll Tax Conviction
Written by on in Criminal Tax Cases.
I person responsible for paying over payroll taxes may not escape responsibility through the use of corporate formalities and structures.
Understanding Criminal Tax Investigations
Written by on in Criminal Tax Cases.
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.
Court Holds that Definition of "Willful" Is Not The Same In FBAR Civil Penalty Case As In Criminal Tax Cases
Written by on in Criminal Tax Cases.
Defendants in a FBAR penalty case argued that the Chief Counsel of the Internal Revenue Service has opined that the willfulness standard for purposes of 31 U.S.C. § 5321 is the same as the criminal standard. IRS CCA 200603026. However, the Court held that Chief Counsel Advice may not be used or cited as precedent. 26 U.S.C. § 6110(k)(3) Defendant also argued that the IRS manual stated that the definition of "willfully" was the same for criminal and civil cases. The Court held that the IRS was not bound by statements made in its manual. The Court held that the definition of "willfully" included reckless disregard for the tax laws.