Resources

In a criminal tax investigation, the IRS generally must prove a taxpayer either underreported his income or overstated his deductions. To do so the IRS uses a number of methods of proof that fall under one of two categories:...

At the heart of the new §199A deduction is a series of tentative deductions separately determined for each trade or business in which the taxpayer owns an interest based on 20% of qualified business income...

An attorney who represents a client in a criminal tax investigation will typically retain a forensic accountant to review and analyze the client’s financial records and tax returns mirroring the work of the IRS criminal...

The U.S. Supreme Court reversed a taxpayer’s conviction today under 26 U.S.C. § 7212(a), also known as the Omnibus Clause, which forbids “corruptly or by force or threats of force . . . obstruct[ing] or imped[ing],...