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THE REFERENCE BLOG

Justices Reverse Tax Conviction for “Sloppy Bookkeeping”

Posted: Mar 22, 2018

On March 22 the United State Supreme Court decided that a Buffalo New York business owner, Carlo Marinello, should not have been convicted of obstruction of an Internal Revenue investigation,  for failure to document some transactions and destruction of financial records. The majority opinion said that in the future, prosecutors will need to prove that defendants  knew that their conduct would “corruptly interfere” with the IRS enforcement efforts .

Here are links to Scotusblog’s  resources including the opinion and dissent and a story from the defendant’s home town paper.

Social Law Resources on Federal Tax Litigation include:

Criminal Tax Fraud and Tax Controversy http://encore.socialaw.com/iii/encore/record/C__Rb1134500

Federal Tax Procedures for Attorneys, 2nd  Edition  http://encore.socialaw.com/iii/encore/record/C__Rb1141743

Representing the Audited Taxpayer Before the  IRS http://encore.socialaw.com/iii/encore/record/C__Rb1127292