In United States v. Desu, ___ Fed. 4th ___, 2022 U.S. App. LEXIS 465 (3rd Cir. 1/7/22), CA3 here, the Court affirmed a conviction of Desu for “tax fraud.” The Court rejected several arguments but apparently wrote the precedential opinion to clarify the standard of review for an “an evidentiary hearing as provided in Franks […]
Tag: 18 USC 0371
I noted previously that a petition for certiorari was filed in United States v. Flynn, 969 F.3d 873 (8th Cir. 2020), cert. docketed, 20-1129 (Feb. 17, 2021) and that the Government was to file an answer on May 19, 2021. See Fifth Circuit Holds that the Defraud/Klein Conspiracy Does Not Have Pending Proceeding Element; Update […]
I noted previously that a petition for certiorari was filed in United States v. Flynn, 969 F.3d 873 (8th Cir. 2020), cert. docketed, 20-1129 (Feb. 17, 2021) and that the Government was to file an answer on May 19, 2021. See Fifth Circuit Holds that the Defraud/Klein Conspiracy Does Not Have Pending Proceeding Element; Update […]
In United States v. Herman, 2021 U.S. App. LEXIS 13557 (5th Cir. May 6, 2021), CA5 here & TN here, the Court affirmed the convictions of husband and wife, restaurant owners and operators for the defraud/Klein conspiracy and willfully filing false tax returns. The noteworthy holding in the opinion is that the Klein conspiracy in […]
I have previously blogged on the plea and resulting conviction of Scott Flynn for the defraud / Klein conspiracy. See Eighth Circuit Holds that Marinello Pending Proceeding Nexus in § 7212(a) Does Not Apply to Defraud / Klein Conspiracy (Federal Tax Crimes Blog 8/17/20), here; and Two Cases Involving Marinello (Federal Tax Crimes Blog 1/15/19), […]
Abusive conservation easements have been a topic on this blog for some time now. See here. DOJ and the IRS have noised about criminal prosecutions, but until this past week none have surfaced. Now, we have two criminal cases with a pre-wired plea on the filing of the criminal informations. See DOJ Press Release: Atlanta […]
Abusive conservation easements have been a topic on this blog for some time now. See here. DOJ and the IRS have noised about criminal prosecutions, but until this past week none have surfaced. Now, we have two criminal cases with a pre-wired plea on the filing of the criminal informations. See DOJ Press Release: Atlanta […]
In United States v. Barringer (W.D. VA Dkt No. 1:19CR00051 Order Dated 8/21/20), CL here, Barringer “convicted by a jury of three counts of willfully failing to pay over payroll taxes, two counts of wire fraud, and three counts of making false statements to federal agents.” Broadly speaking, the gravamen of the conduct charged was […]
On 5/11/20 at 10:00 pm EDT, I revised this post, where appropriate, to use conspiracy lingo — object rather than intent. I have made some other, principally editorial changes, as well (principally adding a new JAT Comment #2 and moving the later comments up one number). I recently posted on the Supreme Court’s opinion in […]
In Kelly v. United States, 590 U.S. ___, ___ S.Ct. ___ (5/7/20), here, the court reversed the infamous Bridgegate convictions for “wire fraud, fraud on a federally funded program or entity (the Port Authority), and conspiracy to commit each of those crimes.” The Court held that “Because the scheme here did not aim to obtain […]