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801 results on '"Tax shelters -- Cases"'

1. GEORGIA CPA SENTENCED IN SYNDICATED CONSERVATION EASEMENT TAX SCHEME

Subjects
United States. Department of Justice -- Cases, Accountants -- Cases, Tax shelters -- Cases, Tax returns -- Cases, Income tax -- Cases, Tax deductions -- Cases, Company legal issue, News, opinion and commentary
Abstract

WASHINGTON -- The following information was released by the U.S. Department of Justice: Defendant Helped Clients File Tax Returns Claiming $14M in False Deductions, Causing Nearly $5M in Loss to [...]

Published
2024

2. TWO CPAS SENTENCED IN BILLION-DOLLAR SYNDICATED CONSERVATION EASEMENT TAX SCHEME

Subjects
Company legal issue, Accountants -- Cases, Tax shelters -- Cases, Tax returns -- Cases, Income tax -- Cases, Tax deductions -- Cases, United States. Department of Justice -- Cases
Abstract

WASHINGTON -- The following information was released by the U.S. Department of Justice: Defendants Helped Clients File Tax Returns Claiming Millions in False Charitable Deductions Two accountants were each sentenced [...]

Published
2024

3. United States Tax court's order in the case of VALLORY A. ROSENBLEDT Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent (Docket No. 16851-21 )

Subjects
United States. Tax Court -- Cases, Tax shelters -- Cases, Company legal issue, News, opinion and commentary
Abstract

Washington: United States Tax Court has issued the following order: VALLORY A. ROSENBLEDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16851-21 United States Tax Court Washington, DC 20217 [...]

Published
2024

4. Ohio Financial Planner Sentenced to Prison for Promoting an Illegal Charitable Contribution Tax Shelter

Subjects
Tax shelters -- Cases, Financial planners -- Cases -- Officials and employees -- Taxation, Financial services industry -- Cases -- Officials and employees -- Taxation, Tax administration and procedure -- Cases, Charitable contributions -- Cases, Tax deductions -- Cases, Company legal issue, Financial services industry, Business, international, Law
Abstract

A financial planner from Cleveland was sentenced to 20 months in prison for conspiring to defraud the United States by promoting an illegal tax shelter scheme involving false charitable deductions. [...]

Published
2024

5. OHIO FINANCIAL PLANNER SENTENCED TO PRISON FOR PROMOTING AN ILLEGAL CHARITABLE CONTRIBUTION TAX SHELTER

Subjects
United States. Department of Justice -- Cases -- Officials and employees, Tax shelters -- Cases, Financial planners -- Cases -- Officials and employees -- Taxation, Financial services industry -- Cases -- Officials and employees -- Taxation, Tax administration and procedure -- Cases, Charitable contributions -- Cases, Tax deductions -- Cases, Company legal issue, Financial services industry, News, opinion and commentary
Abstract

CLEVELAND, OH -- The following information was released by the United States Attorney's Office for the Northern District of Ohio: A financial planner from Cleveland was sentenced to 20 months [...]

Published
2024

6. OHIO FINANCIAL PLANNER SENTENCED TO PRISON FOR PROMOTING AN ILLEGAL CHARITABLE CONTRIBUTION TAX SHELTER

Subjects
United States. Department of Justice -- Cases -- Officials and employees, Tax shelters -- Cases, Financial planners -- Cases -- Officials and employees -- Taxation, Financial services industry -- Cases -- Officials and employees -- Taxation, Tax administration and procedure -- Cases, Charitable contributions -- Cases, Tax deductions -- Cases, Company legal issue, Financial services industry, News, opinion and commentary
Abstract

WASHINGTON -- The following information was released by the U.S. Department of Justice: A financial planner from Cleveland was sentenced to 20 months in prison for conspiring to defraud the [...]

Published
2024

7. Florida Attorney Sentenced to 8 years in Prison in Fraudulent Charitable Contribution Tax Scheme

Subjects
United States. Department of Justice -- Cases, Tax shelters -- Cases, Tax evasion -- Cases, Tax administration and procedure -- Cases, Conspiracy -- Cases, Charitable contributions -- Cases, Tax deductions -- Cases, Company legal issue, Business, international, Law
Abstract

A Florida attorney was sentenced today to eight years in prison for conspiring to defraud the United States and tax evasion arising out of his promotion of an illegal tax [...]

Published
2024

8. FLORIDA ATTORNEY SENTENCED TO 8 YEARS IN PRISON IN FRAUDULENT CHARITABLE CONTRIBUTION TAX SCHEME

Subjects
United States. Department of Justice -- Cases, Tax shelters -- Cases, Tax evasion -- Cases, Tax administration and procedure -- Cases, Conspiracy -- Cases, Charitable contributions -- Cases, Tax deductions -- Cases, Company legal issue, News, opinion and commentary
Abstract

WASHINGTON -- The following information was released by the U.S. Department of Justice: Defendant Earned over $10 Million from Selling 'Ultimate Tax Plan' A Florida attorney was sentenced today to [...]

Published
2024

9. Georgia men sentenced in landmark tax shelter case: CPA and attorney made millions from the scheme, which dated back nearly two decades

Author

Lois.norder2@ajc.com, Lois Norder -

Subjects
Rich -- Cases, Accountants -- Cases, Tax shelters -- Cases, Tax evasion -- Cases, Tax administration and procedure -- Cases, Attorneys -- Cases, Income tax -- Cases, Tax deductions -- Cases, Company legal issue, General interest, News, opinion and commentary
Abstract

Byline: Lois Norder - lois.norder2@ajc.com CRIME & PUBLIC SAFETY A scheme led by two Atlanta-area men allowed investors to claim more than $1 billion in false federal tax deductions. Now, [...]

Published
2024

10. Two Tax Shelter Promoters Sentenced to 25 Years and 23 Years in Billion-Dollar Syndicated Conservation Easement Tax Scheme; Two More CPAs Plead Guilty

Subjects
Accountants -- Cases, Tax shelters -- Cases, Fraud -- Cases, Tax administration and procedure -- Cases, Conspiracy -- Cases, Tax deductions -- Cases, Company legal issue, Business, international, Law
Abstract

Two men were sentenced today for crimes arising from their organization, promotion and sale of abusive syndicated conservation easement tax shelters. Jack Fisher, a certified public accountant (CPA) who began [...]

Published
2024

11. TWO TAX SHELTER PROMOTERS SENTENCED TO 25 YEARS AND 23 YEARS IN BILLION-DOLLAR SYNDICATED CONSERVATION EASEMENT TAX SCHEME; TWO MORE CPAS PLEAD GUILTY

Subjects
United States. Department of Justice -- Cases, Accountants -- Cases, Tax shelters -- Cases, Fraud -- Cases, Tax administration and procedure -- Cases, Income tax -- Cases, Tax deductions -- Cases, Company legal issue, News, opinion and commentary
Abstract

WASHINGTON -- The following information was released by the U.S. Department of Justice: Sold Over $1.3 Billion in Fraudulent Tax Deductions Two men were sentenced today for crimes arising from [...]

Published
2024

12. Appraiser in Billion-Dollar Fraudulent Tax Shelter Sentenced to A Year in Prison

Subjects
Tax shelters -- Cases, Fraud -- Cases, Tax administration and procedure -- Cases, Income tax -- Cases, Tax deductions -- Cases, Company legal issue, Business, international, Law
Abstract

A North Carolina man was sentenced today to 12 months in prison for his role in conspiring to defraud the United States in a syndicated conservation easement tax shelter scheme [...]

Published
2023

13. APPRAISER IN BILLION-DOLLAR FRAUDULENT TAX SHELTER SENTENCED TO A YEAR IN PRISON

Subjects
United States. Department of Justice -- Cases, Tax shelters -- Cases, Fraud -- Cases, Tax administration and procedure -- Cases, Income tax -- Cases, Tax deductions -- Cases, Company legal issue, News, opinion and commentary
Abstract

WASHINGTON, DC -- The following information was released by the Justice Department's Tax Division: A North Carolina man was sentenced today to 12 months in prison for his role in [...]

Published
2023

14. United States Tax court's order in the case of VALLORY A. ROSENBLEDT, Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent (Docket No. 16851-21 )

Subjects
United States. Tax Court -- Cases, Tax shelters -- Cases, Company legal issue, News, opinion and commentary
Abstract

Washington: United States Tax Court has issued the following order: VALLORY A. ROSENBLEDT, Pet it ioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16851-21 United States Tax Court Washington, [...]

Published
2023

15. United States Tax court's order in the case of VALLORY A. ROSENBLEDT Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent (Docket No. 16851-21 )

Subjects
United States. Tax Court -- Cases, Tax shelters -- Cases, Company legal issue, News, opinion and commentary
Abstract

Washington: United States Tax Court has issued the following order: VALLORY A. ROSENBLEDT, Pet it ioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16851-21 United States Tax Court Washington, [...]

Published
2023

16. $3 billion later, settlement ends tax shelter case: Some investors may still be on hook, as IRS pursues audits, penalties

Author

Lois.norder2@ajc.com, Lois Norder -

Subjects
Tax shelters -- Cases, Tax administration and procedure -- Cases, Tax auditing -- Cases, Tax deductions -- Cases, Company legal issue, General interest, News, opinion and commentary
Abstract

Byline: Lois Norder - lois.norder2@ajc.com DIGGING DEEPER TAX SCHEME The pitch was simple. Want a big break on federal income taxes? Invest in tax shelters promoted by an Atlanta firm [...]

Published
2023

17. United States Tax court's order in the case of VALLORY A. ROSENBLEDT Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent (Docket No. 16851-21 )

Subjects
United States. Tax Court -- Cases, Tax shelters -- Cases, Company legal issue, News, opinion and commentary
Abstract

Washington: United States Tax Court has issued the following order: VALLORY A. ROSENBLEDT, Pet it ioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16851-21 United States Tax Court Washington, [...]

Published
2023

18. Three More Professionals Indicted in $1 Billion Tax Shelter Scheme

Subjects
Tax shelters -- Cases, Attorneys general -- Cases, Fraud -- Cases, Tax administration and procedure -- Cases, Conspiracy -- Cases, Company legal issue, Business, international, Law
Abstract

A second attorney and two tax professionals have been indicted in the $1 billion Garza tax shelter scheme, announced U.S. Attorney for the Northern District of Texas Chad E. Meacham [...]

Published
2022

19. THREE MORE PROFESSIONALS INDICTED IN $1 BILLION TAX SHELTER SCHEME

Subjects
United States. Department of Justice -- Cases, Tax shelters -- Cases, Attorneys general -- Cases, Tax administration and procedure -- Cases, Company legal issue, News, opinion and commentary
Abstract

DALLAS, TX -- The following information was released by the United States Attorney's Office for the Northern District of Texas: A second attorney and two tax professionals have been indicted [...]

Published
2022

21. Slip-Up Bared Tax Trick Used By Drug Giant

Author

Drucker, Jesse

Subjects
United States. Internal Revenue Service -- Cases, Bristol-Myers Co. -- Cases, Tax shelters -- Cases, Pharmaceutical industry -- Cases, Company legal issue, General interest, News, opinion and commentary
Abstract

The I.R.S. believes the American drugmaker used an abusive offshore scheme to avoid federal taxes. Almost nine years ago, Bristol Myers Squibb filed paperwork in Ireland to create a new [...]

Published
2021

22. Prosecutorial interference with the right to counsel and the KPMG prosecution: an analysis from a constitutional, ethical, and economic perspective.

Author

Doskow, Charles S. and Marshall, Kevin S.

Subjects
Right to counsel -- Laws, regulations and rules, Due process of law -- Laws, regulations and rules, Legal ethics -- Laws, regulations and rules, Tax shelters -- Cases, Tax evasion -- Cases, Costs (Law) -- Laws, regulations and rules, United States v. Stein (435 F. Supp. 2d 330 (S.D.N.Y. 2006)), Government regulation, Company legal issue
Published
2007

24. Are tax shelters clients' identities protected by section 7525 privilege or left out in the cold? United States v. BDO Seidman.

Author

Ahern, Angela

Subjects
Disclosure (Taxation) -- Laws, regulations and rules, Tax shelters -- Cases, Confidential communications -- Attorneys, Confidential communications -- Laws, regulations and rules, United States v. BDO Seidman L.L.P. (337 F.3d 802 (7th Cir. 2003)), Government regulation, Company legal issue, Internal Revenue Code (I.R.C. 7525)
Published
2004

27. Economic substance and the standard of review.

Author

Pietruszkiewicz, Christopher M.

Subjects
Tax shelters -- Cases, Tax planning -- Cases, Judicial review -- Standards, Appellate procedure -- Laws, regulations and rules, Company legal issue, Government regulation
Published
2009

28. ACTING MANHATTAN U.S. ATTORNEY ANNOUNCES SETTLEMENT OF TAX SHELTER LAWSUIT AGAINST AIG FOR ENTERING INTO SHAM TRANSACTIONS DESIGNED TO GENERATE BOGUS FOREIGN TAX CREDITS

Subjects
American International Group Inc. -- Taxation -- Cases, AIG Financial Products Corp. -- Taxation -- Cases, Insurance industry -- Cases, Tax administration -- Cases, Securities industry -- Cases, Foreign banks -- Cases, Tax credits -- Cases, Financial services -- Cases, Tax shelters -- Cases, Income tax -- Cases, Company legal issue, Securities industry, Financial services industry, Insurance industry, News, opinion and commentary
Abstract

New York City, NY -- The following information was released by the United States Attorney's Office for the Southern District of New York: American International Group Agrees to Disallowance of [...]

Published
2020

35. Part IVA and Peabody.

Author

Martin, Fiona and Rodman, Sandra

Subjects
Tax shelters -- Cases, Tax evasion -- Laws, regulations and rules, Tax planning -- Laws, regulations and rules, Peabody v. Commissioner of Taxation (181 C.L.R. 359 (Austl. 1994)), Australia. Income Tax Assessment Act 1936 (pt. 4A)
Published
1994

37. No partnership in Boca Investerings tax shelter.

Author

Sheppard, Lee A.

Subjects
Business purpose doctrine -- Laws, regulations and rules, Corporate income taxes -- Laws, regulations and rules, Tax shelters -- Cases, Partnership -- Laws, regulations and rules, Boca Investerings Partnership v. United States (No. 01-5429 (D.C. Cir. Jan. 10, 2003)), Government regulation, Company legal issue
Abstract

In Boca Investerings Partnership v. United States, the US Court of Appeals for the D.C. Circuit decided that a partnership set up by a corporate client had no economic substance and did not protect the taxpayer from tax liability.

Published
2003

38. Clients sue E and Y and three law firms over tax shelter.

Author

Stratton, Sheryl

Subjects
Accounting firms -- Cases, Law firms -- Cases, Racketeering -- Cases, Tax shelters -- Cases, Ernst & Young L.L.P. -- Cases, Jenkens & Gilchrist P.C. -- Cases, Sidley Austin L.L.P. -- Cases, Company legal issue
Abstract

Four founders of a computer distributorship are suing the accounting firm Ernst and Young and two law firms. The plaintiffs accuse the firms of defrauding them by marketing an illegal tax shelter to them. They accuse the firms of violating racketeering laws and of malpractice.

Published
2002

39. Clarification required for application of at-risk rules.

Author

Stoddard, Laura J.

Subjects
Tax shelters -- Cases, Risk management -- Laws, regulations and rules, Brown v. The Queen ((2002) 1 C.T.C. 2451 (Can. Tax Ct.)), Risk management, Company legal issue, Government regulation
Published
2002

42. A contingent payment installment sale upheld: why did this transaction pass muster?

Author

Kliefoth, Christopher and Goldman, William L.

Subjects
Partnership -- Taxation, Tax shelters -- Cases, Boca Investing Partnership v. United States (167 F. Supp. 2d 298 (D.D.C. 2001))
Abstract

The authors discuss a 2001 federal district court decision that ruled that an entity should be considered as a partnership for federal income tax purposes because its partnership agreement provided for joint contributions to capital, mutual decision- making and the sharing of income and expenses, gains and losses.

Published
2002

43. The Fifth Circuit gets it wrong in Compaq v. Commissioner.

Author

Shaviro, Daniel N. and Weisbach, David A.

Subjects
Tax shelters -- Cases, Compaq Computer Corp. v. Commissioner 88 A.F.T.R.2d (P-H) 2001-3665 (5th Cir. 2001)
Abstract

A criticism of the US 5th Circuit Court of Appeals December 2001 decision in Compaq v. Commissioner is presented, focusing on an argument that the Court's interpretation of the business purpose doctrine and pre-tax profits, as they apply to tax shelters, was a misunderstanding of the doctrines the Courts are meant to enforce. Topics include the possible consequences of the decision, which may give tax promoters more incentive to continue to discover new tax shelters.

Published
2002

44. Installment sale shelters are not valid partnerships, Court says.

Author

Sheppard, Lee A.

Subjects
Installment contracts -- Taxation, Partnership -- Taxation, Tax shelters -- Cases, Saba Partnership v. Commissioner (No. 00-1328 (D.C. Cir. Dec. 21, 2001))
Abstract

Issues concerning the tax status of Merrill Lynch installment sales are examined, focusing on the Dec 21, 2001, decision by the District of Columbia Circuit Court of Appeals that the installment sale partnership was not a valid partnership. Topics include the Tax Court's application of the economic substance doctrine in its prior decision.

Published
2002

45. Negative gearing: Fletcher's case.

Author

Pont, G. Dal

Subjects
Tax shelters -- Cases, Investors -- Finance, Fletcher v. Commissioner of Taxation (1991 A.T.C. 4950 (Austl.))
Published
1992

47. Economic presence trumps the trademark subsidiary gambit.

Author

Sheppard, Lee A.

Subjects
Tax shelters -- Cases, Trademarks -- Economic aspects, Kmart Properties, Inc. v. Taxation & Revenue Department (No. 21,140 (N.M. Ct. App. Nov. 27, 2001))
Abstract

Issues concerning the use of trademarks subsidiaries as a tax shelter are examined, focusing on a Nov 27, 2001, decision by the New Mexico Court of Appeals in Kmart Properties, Inc. v. Taxation and Revenue Department, which stated that use of trademark established physical presence. Topics include a description of the arrangement between Kmart and Kmart Properties, Inc. (KPI), which allowed KPI to use Kmart trademarked names; relevance of the Commerce Clause; legislative proposals regarding definitions for business activity tax nexus and Internet taxation.

Published
2001

48. Corporate tax shelters: getting away from the script.

Author

Sheppard, Lee A.

Subjects
Tax shelters -- Cases, Boca Investing Partnership v. United States (No. 97-0602 (D.D.C. Oct 5, 2001))
Abstract

Issues concerning an Oct 5, 2001, decision by the Wash DC District Court regarding the Merrill Lynch installment sale tax shelter are examined, focusing on the key factual question whether taxpayer followed the script provided by the shelter promoter. Topics include economic substance, business purpose, findings by the District Court in favor of the taxpayer, and possibilites for appeal.

Published
2001

49. Why the IRS should argue the statute first.

Author

Sheppard, Lee A.

Subjects
Tax shelters -- Cases, Business purpose doctrine -- Cases, Reinsurance -- Taxation, Insurance industry -- Taxation, United Parcel Service of America v. Commissioner (No. 00-12720 (11th Cir. June 20, 2001)), Internal Revenue Code (I.R.C. 482), Internal Revenue Code (I.R.C. 845(a))
Abstract

Issues concerning the manner in which the IRS should approach tax shelter cases are examined, focusing on the US 11th Circuit Court of Appeals Jun 28, 2001, decision in United Parcel Service of America v. Commissioner, which involved the manner in which UPS financed insurance of its packages by forming an insurance subsidiary. Topics include an argument that the economic substance doctrine cannot be invoked when anti-tax-abuse statutes, such as IRC sections 482 and 845, apply.

Published
2001

50. Corporate tax shelters regain vitality.

Author

Lupi-Sher, David

Subjects
Tax shelters -- Cases, United Parcel Service of America v. Commissioner 87 A.F.T.R.2d (P-H) 2001-1051 (11th Cir. 2001), Winn-Dixe Stores v. Commissioner (No. 00-11828 (11th Cir. June 28, 2001))
Abstract

Issues concerning the standards by which tax shelters are evaluated during litigation are examined, focusing on the US 11th Circuit Court of Appeals June 2001 reversal of the Tax Court's decision in United Parcel Services of America v. Commissioner and implications for future IRS litigation. Topics include why the 11th Circuit Court's decision was a defeat for the IRS argument based on the sham-transaction doctrine and the 11th Circuit Court's June 28, 2001, upholding of the sham-transaction doctrine in another case, Winn-Dixie v. Commissioner.

Published
2001

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