How is a Sentence Determined in a Criminal Tax Case?

How is a Sentence Determined in a Criminal Tax Case?

Tax Law
By Anthony Diosdi The most frightening part of being a defendant in a criminal tax case is the potential penalties. This article provides a brief overview as to how a court determines a sentence after a defendant is convicted of a federal tax crime (such as tax evasion or filing a false tax return) by either pleading guilty to a charge, or by being found guilty after a trial. This article is based on the Criminal Tax manual published by the Depart of Justice.In 2005, the United States Supreme Court significantly altered the federal sentencing landscape when it decided United States v. Booker, 543 U.S. 220 (2005). From 1987 until 2005, federal sentencing had been governed by the mandatory application of the United States Sentencing Guidelines or (“Guidelines”). The Guidelines…
Read More
The Importance of Digital Evidence and Digital Forensics in a Criminal Tax Case

The Importance of Digital Evidence and Digital Forensics in a Criminal Tax Case

Tax Law
By Anthony Diosdi Digital evidence permeates every aspect of the average person's life in today’s society. No matter what someone does these days, a digital footprint is likely being created that contains some type of digital evidence that is recoverable. Sending an email, drafting a document, or surfing the internet all creates digital evidence. The collection and analysis of this digital evidence could be extremely important in a criminal tax prosecution. Today, modern devices can serve as huge repositories of personal information yet be carried in a pocket and assessed with a single hand or even a voice command. In criminal tax cases, the Internal Revenue Service (“IRS”)  typically seizes evidence through a search warrant with no forewarning to the persons in possession of the evidence. In many cases, the…
Read More
Anything You Email Can and Will Likely be Used Against You in a Criminal Tax Case- Unless an Exception Applies to Exclude the Email

Anything You Email Can and Will Likely be Used Against You in a Criminal Tax Case- Unless an Exception Applies to Exclude the Email

Tax Law
By Anthony Diosdi When an individual is charged with murder, the focus of the investigation is directed immediately to a limited historical event. Questions of where the defendant was on the night in question, what his relationship was to the victim, whether he had any motive to kill the victim, can be pursued immediately by both the prosecution and the defense. Criminal tax cases are different. Most criminal tax investigations start with a defendant and seek to find crime. This is the case whether a tax crime was committed yesterday or five years ago. If the initial suspicion that precipitated the investigation proves worthless, it does not mean that the individual being investigated by the Internal Revenue Service (“IRS”) gets off “scot free.” There are other years and other transactions…
Read More