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District Court Rejects Motions for Acquittal and New Trial on Tax Perjury Convictions
In United States v. Thompson, the court denied Thompson’s motions ……
Supreme Court Grants Cert in Bittner v U.S. On FBAR Nonwillful Penalty Per Form or Per Account Issue (6/21/22)
The Supreme Court today granted certiorari in the Bittner case to address the issue ……
Government Suit to Enforce JDS to Offshore Promoter (5/29/22)
In United States v. Wessell (S.D. Fla. Case 22-cv-60988), Cl dkt entries here, the Government filed under seal a request for authorization of a John Doe Summons (“JDS”) to Kevin W. Wessell and related entities. The Government had filed…
Brockman Found Competent to Stand Trial (5/24/22)
In the gorilla of tax crimes cases, United States v. Brockman (S.D. Tex. Crim 4:21-CR-9), CL Docket Entries here, the Court yesterday denied Brockman’s attempt to avoid trial by feigning, so the Court found, incompetence. The Memorandum Opinion and…
Adjudications of Agency Actions and the Right to Jury Trial (5/21/22)
I don’t know if readers have paid any attention to the Fifth Circuit’s decision in Jarkesy v. SEC. ___ F.4th ___, (5th Cir. 5/18/22), CA5 here and GS here [to come]. Jarkesyis not a tax case but, I…
Solicitor General Acquiesces in Bittner Petition for Cert on Issue of FBAR Nonwillful Penalty Per Form or Per Account (5/19/22)
District Court Retains Jurisdiction While Arbitrary and Capricious FBAR Willful Penalty Amount is Remanded to IRS for Recalculation (5/18/22)
In United States v. Schwarzbaum (S.D. Fla. Case # 18-cv-81147-BLOOM/Reinhart Dkt #146 5/16/22), CL here, the Court granted the Government’s motion to retain jurisdiction while the FBAR penalty is remanded to the IRS for recalculation. The pleadings on the…
Continuing Legal Education – On the Dubitante Opinion (5/4/22)
I updated my legal education today in reviewing a “dubitante” opinion on the issue of prosecutorial immunity. Wearry v. Foster, ___ F.4th ___, ___, Slip Op. 20 (5th Cir. 5/3/22), Ho, dubitante, here. The subject of the majority…
First Circuit Sustains Willful Penalty Where Willfulness Found as Discovery Sanction (5/2/22)
In United States v. Toth, ___ F.4th ___, 2022 U.S. App. LEXIS 11693 (1st Cir. 4/29./22), here, the Court affirmed the district court’s grant of summary judgment which had imposed a willful determination as a discovery sanction. …