Layton & Lopez Tax Attorneys, LLP

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Ex-Navy Contractor, a Ventura County, California, resident, Was Sentenced to Over 5 Years for Kickback Scheme and Tax Fraud. The United States Attorney’s Office for the Central District of California in Los Angeles, the author’s old employer, is still working on criminal tax cases. The man pleaded to receiving $1.2 million in illegal kickbacks, submitting false claims for payments and accepting bribes. Per the press release, he also admitted to failing to report income from…
Posted by Daniel Layton on 06/03/2019. An indictment is merely a charging document and a defendant who is indicted is presumed innocent until proven guilty. The statements in a charging document such as an indictment are allegations and are not proven facts. The text of the indictment is below. ******** McGREGOR W. SCOTT United States Attorney KATHERINE T. LYDON Assistant United States Attorney 501 I Street, Suite 10-100 Sacramento, CA 95814 Telephone: (916) 554-2700 Facsimile:…
Can an Unrecorded Grant Deed Defeat a Later IRS Tax Lien? Yes, an unrecorded grant deed can defeat a later federal IRS tax lien, but there are some exceptions such as “nominee” scenarios and fraudulent conveyance statutes. A grant deed has to be in good faith and intended to be effective to defeat the IRS. If, in reality, the grantor retains an interest in the property while not being on title, the grantee could be…
The IRS and the Department of Health and Human Services Worked Together to Charge Medicare and Tax Fraud, Leading to a 6 1/2 Year Sentencing Imposed Last Week. The United States Department of Justice’s Tax Division, the local U.S. Attorney’s Office, and a Special Assistant U.S. Attorney from the Medicaid Investigations Division of the North Carolina Attorney General’s Office successfully prosecuted a case against a North Carolina man for medicaid and tax fraud, resulting in…
In October of 2018, Elie Waknine pleaded guilty to filing a false tax return omitting foreign accounts. Per the original DOJ press release (here): According to court documents, Elie Waknine, of Huntington Beach, California, held millions of dollars in an offshore account in Israel at Bank Leumi Le-Israel B.M. from approximately 1994 to 2011. Despite having this account, Waknine filed a tax return for 2007 that falsely claimed he did not have financial…
Am I Entitled to a Jury in an IRS Tax Lien Foreclosure Action? No, a jury demand is not proper for a federal tax lien foreclosure action. Typically, an action for money damages, such as a refund claim or action to reduce an assessment to judgment, qualifies for a jury in federal district court tax cases. A jury demand is not proper for a federal tax lien foreclosure action under Section 7403, because it is…
In a recent press release, the U.S. Department of Justice reported that a Salinas woman was sentenced to 60 months on conspiracy and bank fraud charges. The press release does not specifically indicate that the crime was identity-theft related but, according to the press release, the attempted harm totals $1.6 million in refunds and the co-conspirators directed the refunds into “bank accounts they controlled,” with forfeiture ordered of $736,592. These would indicate that the case…
Blows Dealt to Department of Justice in Offshore Bank Account Enforcement Toner Cartridge Thief Pleads Guilty to Tax Fraud The U.S. Attorney’s Office for the Southern District of California issued a press release last week reporting a conviction of a former tax attorney.  Lloyd Irving Taylor was a California licensed tax attorney and CPA, who probably should have known better, but apparently committed several crimes as part of an overall scheme to evade taxes, for…
Stolen Identity Tax Refund Fraud Stealing Headlines So-Cal Tax Attorney and CPA Who Evaded Taxes Sentenced to Almost 5 Years The big news last week was that the Department of Justice lost two high-profiled trials involving offshore bank accounts. The first was a jury verdict of “not guilty” in the Raoul Weil case, which began on October 14, 2014, in Fort Laurderdale, Florida.  The jury did not take long in its deliberations.  As explained in…
First Day of Trial for UBS Executive Blows Dealt to Department of Justice in Offshore Bank Account Enforcement 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 the national primetime news.  On September 21, 2014, tax return-related identity theft (also known as “stolen identity refund fraud”) was the focus of a 15-minute segment on CBS’s 60 Minutes, Biggest…