The Supreme Court denied review March 19 of an Eighth Circuit case where a Minnesota man was convicted of failing to account for and pay employment taxes, sentenced to four years in prison, and fined $75,000 (McLain v. United States, U.S., No. 11-937, 3/19/12). The U.S. Court of Appeals for the Eighth Circuit affirmed a…
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Employment Tax Non-Payment Case – Supreme Court Denies Review
The Supreme Court denied review March 19 of an Eighth Circuit case where a Minnesota man was convicted of failing to account for and pay employment taxes, sentenced to four years in prison, and fined $75,000 (McLain v. United States, U.S., No. 11-937, 3/19/12). The U.S. Court of Appeals for the Eighth Circuit affirmed a…
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Tax Court Had Jurisdiction over U.S.-U.S. Virgin Island Income Tax Matter
A notice of deficiency issued by the IRS to a U.S. citizen who claimed to be a bona fide resident of the U.S. Virgin Islands for the tax years at issue was valid; therefore, the court had jurisdiction. The notice of deficiency had been issued after it was determined that the individual did not qualify…
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Chief Counsel to Follow ‘Bluebook' Citation in Tax Court
The IRS Office of Chief Counsel March 13 issued a notice (CC-2012-007) stating that The Bluebook: A Uniform System of Citation is the source for citation to be used in legal work, including U.S. Tax Court documents. Note that case citations should be to the official reporter that is listed in T1 of the Bluebook,…
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