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By:  Sanford I. Millar © The Tax Crimes Handbook of the Office of Chief Counsel, Criminal Tax Division of the Internal Revenue Service defines “Willfulness ” as follows: “[a] Willfulness is defined as the “voluntary, intentional violation of a known legal duty.” Cheek v. United States, 498 U.S. 192, 200-01 (1991); United States v. Pomponio, … Continue reading Is Mental Incapacity a Defense to “Willful Behavior” Penalties? The post Is Mental Incapacity a Defense to
The most common question I am asked when the subject to taxes comes up in conversation is “how long does the IRS have to audit me?”.  The answer of course is, it depends.  There are a variety of Statutes of Limitations, depending on the type of return, but the general civil tax rule (statute of … Continue reading When are you safe from a tax audit? Or, All things must pass, maybe! The post When
The IRS announced its enforcement priorities include international reporting among the top two categories.  I have represented taxpayer’s in disputes with the IRS and state taxing agencies over international and domestic tax issues for decades.  What I have found is that there is a  group of taxpayer’s facing international penalties; immigrants (typically first generation U.S. … Continue reading International Enforcement is an IRS Priority: Immigrants are particularly vulnerable The post International Enforcement is an IRS
Don’t get me wrong, I am not suggesting that there is an equivalence in actions between Laurie Loughlin, whose underlying alleged[1] criminal activity involved bribery  in an effort to get her daughters into college and the conduct of an organized crime leader, but I am pointing out the common denominator, tax crimes.  The IRS-Criminal Investigation … Continue reading What do Laurie Loughlin and Al Capone have in common? Answer: Tax Crimes The post What do
Why the Paul Manafort Case Matters to You. Paul Manafort, the former campaign manager for president Donald Trump was sentenced to a term of 47 months in prison this week and ordered to pay millions of dollars in restitution.  He will also be assessed a 75% tax fraud penalty.  Some have argued that his prison … Continue reading Why the Paul Manafort Case Matters to You. The post Why the Paul Manafort Case Matters to
Proposition XIII is under attack through a proposed amendment to the Constitution of the State of California. The proposed amendment is known as “The California Schools and Local Communities Funding Act of 2018” The proposed amendment would eliminate Prop 13 tax rate increases for “commercial and industrial properties” and would require reassessment to their full … Continue reading Proposition XIII is Under Attack The post Proposition XIII is Under Attack appeared first on Millar Law
The beginning of the year is usually a time for thinking about the challenges ahead. This year is no different. The “shutdown” of parts of the federal government, including the IRS, will cause a variety of personal and business hardships for all affected. But among the challenges some taxpayers will face is how to deal … Continue reading The Taxpayer -Accountant Relationship Is Under Pressure The post The Taxpayer -Accountant Relationship Is Under Pressure appeared…
The Tax Cuts and Jobs Acts Eliminates the Tax Deduction for Spousal Support Beginning January 1, 2019, except for support Orders effective by December 31, 2018. For decades the Internal Revenue Code and the California Revenue and Taxation Code have allowed an income tax deduction to payors of “Spousal Support”. The recipient ex-spouse was required … Continue reading The Tax Cuts and Jobs Acts Eliminates the Tax Deduction for Spousal Support Beginning January 1, 2019
The end of the Offshore Voluntary Disclosure Program (“OVDP”) may mean nothing at all to the hard core taxpayers who will never voluntarily come forward. For many of those individuals. who chose the “wrong” foreign financial institution or financial advisor the prospect of paying fifty percent (50%) of the highest account balance in the preceding … Continue reading The Offshore Voluntary Disclosure Program Ends September 28, 2018. What happens next? The post The Offshore Voluntary
The following is abstracted from an article appearing in the July, 2018 edition of the Journal of taxation (WG&L). It is well written and covers the major points of concern and practice recommendations for an accountant or enrolled agent approached by an agent of the Criminal Investigation Division of the IRS and/or when facing an … Continue reading Accountants: Practice Alert-Dealing With IRS-Criminal Investigation Division The post Accountants: Practice Alert-Dealing With IRS-Criminal Investigation Division appeared…