In United States v. Harra, ___ F.3d ___ (3rd Cir. 2021), here, the Court held (as summarized at the opening of the opinion): When a defendant is charged with false reporting based on an ambiguous reporting requirement, what is the prosecution’s burden at trial as to the element of falsity? Is it sufficient for the […]
Tag: 7201
I previously posted on the Brockman indictment in ND CA. One Big Fish Indicted and Lesser Big Fish Achieves NPA for Cooperation (Federal Tax Crimes Blog10/16/20), here. There have been some developments via pre-trial motion practice that I note in this blog. (Readers may follow these and future developments either on PACER (requiring fees) or […]
In an ABA Tax Section Court Procedure Virtual meeting on Wednesday, there was a one-hour discussion of ethical issues in handling a matter in the Tax Court. The participants in the discussion were: • Judge L. Paige Marvel, United States Tax Court, Washington, D.C.• Elizabeth G. Chirich, Chief, Branch 1, Procedure & Administration, IRS Office […]
In an ABA Tax Section Court Procedure Virtual meeting on Wednesday, there was a one-hour discussion of ethical issues in handling a matter in the Tax Court. The participants in the discussion were: • Judge L. Paige Marvel, United States Tax Court, Washington, D.C.• Elizabeth G. Chirich, Chief, Branch 1, Procedure & Administration, IRS Office […]
In an ABA Tax Section Court Procedure Virtual meeting on Wednesday, there was a one-hour discussion of ethical issues in handling a matter in the Tax Court. The participants in the discussion were: • Judge L. Paige Marvel, United States Tax Court, Washington, D.C.• Elizabeth G. Chirich, Chief, Branch 1, Procedure & Administration, IRS Office […]
In an ABA Tax Section Court Procedure Virtual meeting on Wednesday, there was a one-hour discussion of ethical issues in handling a matter in the Tax Court. The participants in the discussion were: • Judge L. Paige Marvel, United States Tax Court, Washington, D.C.• Elizabeth G. Chirich, Chief, Branch 1, Procedure & Administration, IRS Office […]