Orange County Tax Attorney Blog

Statute of Limitations for 18 U.S.C. Section 1001, False Statements to the U.S. Government

In tax cases, the IRS and Department of Justice will generally prosecute cases under Title 26, the Internal Revenue Code. However, if a false statement is […]

Trustees and Executors Should Worry When Taxes are Owed: The Federal Insolvency Statute

What is the Federal Insolvency Statute? Where the delinquent taxpayer is insolvent but has not filed a petition in bankruptcy, the IRS’ prior right to payment […]
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Maryland Federal District Court Issues Willful FBAR Penalty Opinion in United States v. Horowitz – No. PWG-16-1997 – PDF

On January 18, 2019, the U.S. District Court held defendants liable for the willful FBAR Penalty in its opinion in United States v. Horowitz, No. PWG-16-1997 […]

When Can a Court Use Its Discretion to Decline Foreclosure of Property Subject to a Federal Tax Lien?

When Can a Court Use Its Discretion to Decline Foreclosure of Property Subject to an IRS Federal Tax Lien? Judicial discretion to decline foreclosure in Federal […]
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Application of Homestead Provisions To Keep Your Home in Bankruptcy and Survival of Federal Tax Liens

Application of Homestead Provisions To Keep Your Home in Bankruptcy and Survival of Federal Tax Liens California’s Homestead exemption is found in Chapter 4 of Division […]
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Does Res Judicata Apply to Stipulated Tax Court Decisions?

Does Res Judicata Apply to Stipulated U.S. Tax Court Decisions? The judicial principle of res judicata applies to stipulated Tax Court Decisions. However, if the stipulated […]

Stolen Identity Tax Refund Fraud Stealing Headlines

The IRS’s tax return-related identity theft problem has officially crossed from item of interest to law enforcement and tax professionals to a disturbing problem worthy of […]

Paying for College is Hard, But Doing Time is Harder: College Kids Arrested for Tax Refund ID Fraud

In November, the United States Attorney’s Office for the Southern District of Florida  issued an interesting press release detailing the arrest of 17 people, including 14 students […]

Tax Identity Theft Awareness Week Is This Week! Hooray?

Tax Identity Theft Awareness week, so designated by the FTC, ends on January 30, 2015. As anyone acquainted with me knows, I was the Stolen Identity […]

In Honor of Tax Identity Theft Awareness Week… a Roundup of Local Cases

There are always plenty of Stolen Identity Refund Fraud prosecutions going on, but here are some recent ones of local interest: A Utah woman pleaded guilty to […]

$1.4 Million Dollar Tax Refund ID Theft Attempted Reported In Central District of California

Patch.com is reporting a sentencing in a tax related identity theft case for a single-victim crime to the tune of $1.4 million.  This is probably the […]

A Very Good Example of a Stolen Identity Refund Fraud Scheme

NJ.com recently published an article which has a very good example of an alleged tax return related identity theft scheme involving at least 14 gang members. […]

7 Defendants Found Guilty in $33 Million False Refund Scheme Using False 1099-OIDs

On Tuesday, the Department of Justice issued a press release announcing that seven Fresno-area men were found guilty of participating in a scheme in which they […]

San Diego Area Return Preparer Pleads Guilty to ID Theft and Admits to Over 4000 False Returns

A Miramar return preparer pleaded guilty on December 2, 2015, in the San Diego Federal District Court.  As we head into the next filing season, we […]

Hacienda Heights Man Sentenced in Tax Return ID Theft Case

The San Gabriel Valley Tribune reported earlier this month on yet another tax return-related identity theft sentencing in California.  This time with was a 63 year […]

$14 Million In Refunds Issued by IRS in Stolen Identity Refund Fraud Scheme Indicted

Yet another tax return related identity theft scheme was recently indicted, this one with ties all across Orange County from La Habra to Newport Beach.  I […]