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What Constitutes an Attempt to Evade or Defeat Taxes
What constitutes an attempt to evade or defeat taxes for purposes of Section 523(a)(1)(C) of the bankruptcy code: the ninth circuit parts company with other circuits.
BY A. LAVAR TAYLOR
Bankruptcy and Insolvency Tax
The following is a list of several bankruptcy and insolvency tax publications.
“Does a State Court’s Approval of a Final Account and Report Bind Federal Entities?”, California Receivership News, a magazine publication of the California Receivers Forum (Summer 2009)
- Attorneys in the firm have authored articles and a number of legislative and administrative proposals, including proposals dealing with “Innocent Spouse” laws and Collection Due Process appeals. A number of the ideas contained in these proposals were eventually enacted into law, including a) the expansion of the Tax Court’s jurisdiction in Collection Due Process cases, b) modification of the Tax Court’s jurisdiction in Innocent Spouse cases, and c) an increase in the amount of damages available when the IRS violates the law while seeking to collect taxes.
- ““Litigating the FBAR Penalty in District Court and the Court of Federal Claims,” California Journal of Tax Litigation (March, 2014)
Related Tax Links
The following are helpful tax related links.
- Tax Professor Blog: www.taxprof.typepad.com
- Federal Tax Crimes: http://www.federaltaxcrimes.blogspot.com/
- Joint Committee on Taxation: www.jct.gov
- US Senate Committee on Finance: www.finance.senate.gov
- Tax Bill Tracker: ria.thomsonreuters.com
Related Court Links
- United States Tax Court
- US Court of Federal Claims
- United States District Court (Central District of California)
- United States Bankruptcy Court (Central District of California)
- Ninth Circuit Court of Appeals
- Supreme Court of the United States