4th Annual Criminal Tax Day
The Tax Man Cometh
4th Annual Criminal Tax Day
The Tax Man Cometh
Program Numbers:
IRS Leadership has been sending a clear enforcement message. The panelists will address the current state of IRS Criminal Investigation, its enforcement priorities, recent prosecutions, and what practitioners are seeing in the field.
Moderator: Sara V. Spodick, Esq., Director, Low Income Taxpayer Clinic, Quinnipiac Law School
Panelists:
Statistically, nearly 80% of small businesses fail, often owing payroll taxes. So what is it that makes the IRS decide to make the routine payroll tax case into a criminal prosecution? Our panel of experts will explain steps employers can take if they find themselves falling behind on their employment tax obligations, dealing with Field Collection, and best practices to avoid a criminal referral.
Moderator: Eric L. Green, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
A major factor in the sentencing of any defendant in a criminal tax case is the amount of the tax loss. Tax loss, including actual and intended loss and relevant conduct, is the primary driver of the sentence. In some cases, tax loss will include penalties and interest, resulting in much higher offense levels. Engaging a forensic accountant early in the case can play a critical role in reducing the amount at issue and the ultimate Guideline range. This panel will review the role and calculation of tax loss, nature and extent of relevant conduct, and the difference between tax loss and restitution.
Moderator: Lisa E. Perkins, Esq., Green & Sklarz LLC, West Hartford, CT
Panelists:
IRS Criminal Investigation is often asked to bring its financial analysis skills to non-tax criminal cases, including mortgage fraud, narcotics investigations, anti-terrorism activity, and much more. A few notable cases include the FIFA investigation, hunting down Saddam Hussein’s money, and the Silk-Road case. Panelists will discuss the many ways in which IRS-CI works these non-tax investigations and review some of the recent, ripped-from-the-headlines cases.
Moderator: Eric L. Green, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
Tax crimes are specific intent crimes – requiring the violation of a known legal duty. The panel will explore when a potential mental impairment should be considered as a defense or as a mitigating factor in sentencing.
Moderator: Sharon Mccarthy, Kostelanetz & Fink, LLP, Washington, DC
Panelists:
Whether by plea or verdict, a determination of guilt does not end the client’s matter. This panel will address the collateral consequences of a conviction, including civil tax liabilities, restitution, forfeiture, professional licensing and immigration issues.
Moderator: Jeffrey M. Sklarz, Esq., Green & Sklarz LLC, New Haven, CT
Panelists:
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