criminal tax: Streamlined Compliance for Non-Resident U.S. Taxpayers, Part IV - 01/18/14 05:05 AM
The focus of our practice is civil and criminal taxpayer representation, as well as assisting taxpayers with foreign bank account issues, and we see many taxpayers in Stamford, Connecticut who are dealing with reporting foreign bank accounts and their failure to file United States Tax returns while living abroad.  
Part I of this series discussed the new streamlined compliance procedures for U.S. taxpayers living abroad have failed to timely file U.S. federal income tax returns or Reports of Foreign Bank Account Reports (FBARs), Form TD F 90-22.1, but have recently become aware of their filing obligations and now seek to come … (0 comments)

criminal tax: New York Governor Announces Tax Relief for Businesses and Individuals - 01/15/14 08:56 AM
The focus of our practice is civil and criminal taxpayer representation, and we see many taxpayers in Greenwich, Connecticut  and New York who are struggling with back tax burdens.
New York Gov. Andrew M. Cuomo has announced details of a more-than-$2-billion tax relief proposal that targets corporate (franchise) income, personal income, property, and estate taxes, as well as the temporary utility assessment, and is designed to increase economic opportunity and attract and grow businesses across the state. The plan also includes simplification of the tax code. Key points of the proposal are:
the elimination of the corporate income tax on upstate … (0 comments)

criminal tax: Criminal IRS Tax Referrals in Stamford, CT and New York, NY - 11/28/13 05:58 AM
The focus of our practice is civil and criminal taxpayer representation, and see many taxpayers in Stamford, Connecticut referred to the IRS Criminal Investigation division because of shoddy bookkeeping.  It is critical that taxpayers maintain good records or face serious tax bills, or even criminal tax prosecution.
Many IRS criminal tax cases begin as routine civil IRS examinations and, when the examiner is confronted with either a lack of records or bookkeeping records that cannot be easily reconciled to the federal IRS tax return, thoughts of a referral to the criminal investigation division begin to grow.
The goals for any taxpayer … (0 comments)

criminal tax: My old Profile - 08/22/13 10:00 PM
Old Profile Contents
About me:
Past Chair of the ABA Closely Held Businesses Tax Committee Chair of the Executive Committee of the Tax Section of the Connecticut Bar Association Invited Member of the Hartford Tax Club Member of the American Bar Association Member of the Connecticut and Massachusetts Bar Associations Member of the United States Tax Court Bar Member of the Federal Court of Claims Bar Member of the Estate & Probate Section and Tax section of the CBA
Certifications:
Advanced Criminal Tax Issues Part 2: The Tax Man Cometh, EA Journal, Vol. 30, No. 6, September-October 2012 The Eggshell … (0 comments)

criminal tax: Criminal Tax in Stamford CT: An Introduction to the crime of Tax Evasion and defending taxpayers charged with it in Stamford, Connecticut - 06/02/13 07:40 PM
We frequently represent taxpayers and accountants in criminal tax matters, and whether in Stamford, Connecticut or elsewhere, the Department of Justice and IRS have both historically regarded Tax Evasion as the most important criminal tax statute.  It is also the criminal tax statute with the greatest impact for deterrence.
Under IRC § 7201, Tax Evasion has three elements:
1. Willfulness
2. The existence of a tax deficiency
3. An affirmative act constituting evasion or an attempted evasion of tax
The definition of willfulness is the “violation of a known legal duty.”  The willfulness test is a subjective one, and what I … (0 comments)

criminal tax: IRS Summons Enforcement Stamford, CT: What happens if I don’t show up for an IRS Summons? - 01/23/13 08:43 AM
The focus of our practice is civil and criminal taxpayer representation, and whether in Stamford, Connecticut or elsewhere, one of the most power tools the IRS has at its disposal to gather taxpayer information is its power to issue an administrative Summons. 
The IRS generally uses its administrative summons power to gather information – both written records and testimony – when it is seeking tax returns or conducting a tax investigation.
When we represent taxpayers before the IRS or the Department of Justice Tax Division, we often get asked the question from our clients: “What if I don’t show up?”
If … (1 comments)

criminal tax: IRS Summons Stamford, CT: The IRS’s ability to use its Summons power to obtain taxpayer information in Stamford, Connecticut. - 01/23/13 08:41 AM
The focus of our practice is civil and criminal taxpayer representation, and whether in Stamford, Connecticut or elsewhere, one of the most power tools the IRS has at its disposal to gather taxpayer information is its power to issue an administrative Summons. 
When we represent taxpayers before the IRS or the Department of Justice Tax Division, we often have to explain the administrative powers the IRS examiners or criminal investigators have.  IRC § 7602 allows the IRS to examine records, issue a summons either for the records or the taxpayer themselves to appear, and take testimony.  This is often done when … (0 comments)

criminal tax: New Haven Connecticut Criminal Payroll Tax Prosecutions: The factors the IRS looks for in deciding to pursue a criminal employment tax case for unpaid payroll taxes. - 12/09/12 07:42 PM
Historically there have been few criminal employment tax prosecutions, however the IRS Criminal Investigation Division has suddenly focused on this area.  The number of prosecutions for criminal employment tax violations under IRC § 7202 has swung up significantly in the last 2 years.
We represent taxpayers in a number of criminal tax prosecutions, and can tell taxpayers that the things that the IRS Criminal Investigation Division looks for when deciding to pursue a criminal payroll tax case against a business owner.   
Those things they look for include:
<!--[if !supportLists]-->•       <!--[endif]-->Recidivism: Where the taxpayer has opened a series of companies that … (0 comments)

criminal tax: IRS Criminal Tax Stamford CT: What causes an IRS audit to be referred for criminal prosecution in Stamford, CT and elsewhere? - 02/25/12 06:29 PM
We frequently represent taxpayers before the IRS during routine audits in Stamford, Connecticut, as well as criminal tax investigations and eggshell audits (civil audits where tax fraud exists but the IRS has not found it yet).  I am often asked what causes an IRS examiner to send a case to the criminal investigation division (“CI”)?
The Internal Revenue Manual (“IRM”) states that an IRS tax auditor should refer the case for criminal investigation when there are “firm indications of fraud.”
Great: so what does that mean?
There are a number of items that may raise an examiner’s suspicion of tax fraud: … (2 comments)

criminal tax: Connecticut and Massachusetts Tax: Attorney Eric Green to Speak at the NAEA’s National Tax Practice Institute in Las Vegas in August 2012 - 01/25/12 08:12 AM
Attorney Eric Green will speak at the National Association of Enrolled Agent’s National Tax Practice Institute being held at Mandalay Bay in Las Vegas, Nevada this coming August 2012.  Attorney Green will be lecturing on Advanced Criminal Tax Issues and will be covering all the major Civil and Criminal Tax Representation developments that have occurred in the last 12 months.
The discussion will cover:
Eggshell Audits The 7525 Accountant-Client Privilege Kovel Accountants The IRS Criminal Tax Investigation Sentencing issues in Criminal Tax cases Recent Criminal Tax prosecutions If you have any questions or wish to speak to Eric Green, feel free … (0 comments)

criminal tax: IRS Stamford CT: IRS Releases Guidance on Foreign Financial Asset Reporting - 12/15/11 03:56 PM
We frequently get involved in helping taxpayers sort out their foreign bank account issues with the IRS in Stamford, CT and elsewhere.  The Internal Revenue Service in coming days will release a new information reporting form that taxpayers will use starting this coming tax filing season to report specified foreign financial assets for tax year 2011.
Form 8938 (Statement of Specified Foreign Financial Assets) will be filed by taxpayers with specific types and amounts of foreign financial assets or foreign accounts. It is important for taxpayers to determine whether they are subject to this new requirement because the law imposes significant penalties … (0 comments)

criminal tax: Stamford CT IRS Criminal Tax: Venue for Failure to File FBAR Lies in Any District that Houses an IRS Office - 12/07/11 08:59 PM
We represent taxpayers in IRS Criminal tax investigations frequently, and often deal with foreign bank account issues in Stamford, Connecticut as well as elsewhere in New England.  In United States v. Bradley, 644 F.3d 1213 (11th Cir. 2011), the Eleventh Circuit held, inter alia, that venue for failure to file an FBAR properly lies in any district that houses a local IRS office, so long as the chosen venue does not create a constitutional hardship for the defendant.
As discussed above, the Bradleys and their company, Bio–Med Plus, Inc., engaged in multiple schemes to defraud the Florida and California Medicaid programs … (0 comments)

criminal tax: Stamford CT IRS Criminal Tax: Fifth Amendment Privilege Held to be Inapplicable to Subpoena for Foreign Bank Records Required under Bank Secrecy Act - 12/07/11 08:50 PM
We represent taxpayers in IRS Criminal tax investigations frequently, and often deal with foreign bank account issues in Stamford, Connecticut as well as elsewhere in New England.  In In re Grand Jury Investigation M.H. v. United States, 648 F.3d 1067 (9thCir.2011), the Ninth Circuit held that foreign bank account records required to be kept under the Bank Secrecy Act (“BSA”) fall within the Required Records Doctrine, thus rendering the Fifth Amendment privilege against self-incrimination inapplicable to a subpoena for these records.
When I am asked by clients about records demanded by the government, I often have to explain that records required … (0 comments)

criminal tax: FBAR Prosecution Hartford CT: US department of Justice Announces HSBC India Client Indicted for Filing False Tax Returns and Failing to Report Foreign Bank Account - 07/09/11 09:39 AM
Our firm represents a significant number of taxpayers in Hartford, Connecticut and elsewhere who have foreign bank accounts and would like to come forward and resolve the matter with the IRS and/or Department of Justice.
I cannot stress the importance of coming forward prior to the August 31st deadline, as the current stream of prosecutions coming out now do not bode well for those folks holding out.
The Department of Justice just released its latest announcement of a prosecution coming from HSBC in India.  Dr. Arvind Ahuja of Greendale, Wis., was indicted today by a federal grand jury in Milwaukee on … (1 comments)

criminal tax: IRS Criminal Payroll Tax Cases Hartford, CT: IRS Criminal Division begins focusing on criminal payroll tax cases. - 05/08/11 07:32 AM
<!--StartFragment--> With the recent uptick in enforcement by the IRS comes a new trend in criminal tax prosecutions of payroll tax cases.  Whether your business is located in Hartford, Connecticut or elsewhere, the failure to collect and pay-over the payroll taxes may create more than just financial problems for you.
We frequently represent taxpayers having a difficult time paying their payroll tax obligations to the IRS.  In general these matters remain civil issues with the IRS and we help our clients resolve these matters either through installment agreements or by filing an offer in compromise.  However, there has been a significant … (2 comments)

criminal tax: DRS and Criminal Tax Cases in Hartford, CT: The Connecticut Department of Revenue Services (“DRS”) Continues to get More Aggressive in Criminal Tax Cases - 02/12/11 06:29 AM
<!--StartFragment--> We frequently represent taxpayers involved in Connecticut Department of Revenue Exams for Sales Tax, Withholding Tax and Income Tax as well as DRS criminal tax cases in Hartford, Connecticut and elsewhere.  The DRS is clearly getting more aggressive in its attempt to collect taxes owed to the State of Connecticut.
Consider the following:
·      The DRS Collection & Enforcement Division collected $122,235,123 in overdue tax revenue in fiscal year 2009.
·      Using the federal refund offset program resulted in the division’s resolving 12,980 outstanding accounts and collecting $9,566,623 in fiscal year 2009.
·      The DRS Special Investigations Unit made … (0 comments)

criminal tax: IRS Foreign Bank Account Hartford, Connecticut:IRS ANNOUNCES NEW 2011 VOLUNTARY DISCLOSURE PROGRAM FOR OFFSHORE BANK ACCOUNTS - 02/09/11 09:30 AM
<!--StartFragment-->
We frequently represent taxpayers in criminal tax situations. The Internal Revenue Service announced today a special voluntary disclosure initiative designed to bring offshore money back into the U.S. tax system and help people with undisclosed income from hidden offshore accounts get current with their taxes. The new voluntary disclosure initiative will be available through Aug. 31, 2011.
“As we continue to amass more information and pursue more people internationally, the risk to individuals hiding assets offshore is increasing,” said IRS Commissioner Doug Shulman. “This new effort gives those hiding money in foreign accounts a tough, fair way to resolve their tax problems … (0 comments)

criminal tax: CT DRS Tax Crimes: The CT DRS has stepped up criminal enforcement for Failure to Collect and Pay Over Taxes - 07/15/10 11:35 AM
If Business has been slow, you may not want to put off filing and paying your Connecticut State Sales or Withholding Taxes, as the CT DRS has stepped up criminal enforcement for failure to collect and pay over taxes.
In our office we focus on representing taxpayers and businesses with Federal and Connecticut Tax issues.  
I have personally seen a huge upsurge in Connecticut DRS criminal tax enforcement activity over the last year and a half, and would assure anyone reading this that the key to avoiding a criminal tax referral is to come in and let us help you get … (0 comments)

 
Eric L. Green, Your IRS Tax Litigator (Green & Sklarz LLC) Rainmaker large

Eric L. Green

Your IRS Tax Litigator

Stamford, CT

More about me…

Green & Sklarz LLC

Address: New Haven, CT, Stamford, CT, Stamford, CT

Office: 203-285-8545

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