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Defending Federal Tax Crimes [webinar]
Following the previous webinar Criminal Tax 101 webinar for novices, we provide a more nuanced and sophisticated treatment of the area, discussing topics that include: dealing with prosecutors at the DOJ Tax Division conference and other pre-indictment defense considerations; jury selection in criminal tax prosecutions; the use of expert witnesses in tax fraud trials; and legal issues relating to restitution in tax prosecutions.
Boulware v. United States
Amicus curiae brief of the National Association of Criminal Defense Lawyers in support of petitioner.
Argument: Diversion of corporate funds to a shareholder of a corporation without earnings and profits automatically qualifies as a non-taxable return of capital up to the shareholder’s stock basis, even if the diversion was originally not labeled as a return of capital.