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), […]
Tag: Tax Obstruction
I write today on tax criminal, Paul Daugerdas, who has been the subject of many postings on this blog. (See here.) After exhausting all of his conviction and other post-conviction remedies, Daugerdas in 1918 tries one other “hail Mary” shot in the form of a motion “to vacate his conviction and sentence pursuant to 28 […]
I write today on tax criminal, Paul Daugerdas, who has been the subject of many postings on this blog. (See here.) After exhausting all of his conviction and other post-conviction remedies, Daugerdas in 1918 tries one other “hail Mary” shot in the form of a motion “to vacate his conviction and sentence pursuant to 28 […]
In United States v. Graham, ___ F.3d ___, 2020 U.S. App. LEXIS 37871 (11th Cir. 2020), here, the Court affirmed Graham’s convictions for (i) passing a fictitious financial instrument, in violation of 18 U.S.C. § 514(a)(2), and (ii) corruptly endeavoring to obstruct the administration of the Internal Revenue Code, in violation of § 7212(a), tax […]
In United States v. Scali, (2d Cir. 7/7/20), here, Unpublished, the Second Circuit affirmed the conviction of a prior lawyer for “ten criminal offenses, including: mail fraud, structuring cash deposits, tax violations, obstruction of justice, and perjury.” For most readers of this blog, the most interesting part of the decision is the discussion of Jury […]
I was just notified the DOJ Criminal Tax Manual, here, often referred to as the “CTM,” has updated the chapter on tax obstruction, § 7212(a), to reflect changes principally driven by Marinello v. United States, ___ U.S. ___. 138 S. Ct. 1101 (2018). The new discussion is here. I have posted several entries on Marinello. See here. […]