Individual Convicted of Aiding and Assisting in Filing False Tax Returns
As I’ve mentioned before, average citizens are just as likely to get in tax trouble for tax evasion and filing false tax returns as high profile celebrities. And the individuals who assist tax cheats should also beware!
CCH (http://tax.cchgroup.com/) reports:
A federal district court determined the base offense level and appropriate sentencing enhancement of an individual convicted of aiding and assisting in the filing of materially false tax returns. The court based its calculation of the applicable tax loss on amounts that the government proved by a preponderance of evidence, including tax losses related to conduct that was proven by that standard but of which the individual was acquitted.
Furthermore, a sentence enhancement for the individual’s aggravating role in the offense was applied because the individual played an active and managing role in the criminal activity. However, because the individual’s sentence range was adjusted with respect to his aggravating role, an additional enhancement for use of a special skill was not available.
R. Stadtmauer, DC N.J.
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Tags: filing false tax returns, tax cheats
