» Tax

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Willful Failure to Collect or Pay Over Tax

IRS Title 26: Tax Violations: I.R.C. § 7202 Under 26 U.S.C. §7202, it is a crime to fail to collect a tax or to fail to truthfully account for or pay over a tax. An employer is responsible for withholding Federal Insurance Contribution Act (“FICA… Read More
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False Statements on Tax Returns

Filing a False Tax Return in Violation of 26 U.S.C. §7206 Under 26 U.S.C. §7206, it is a felony to willfully make false statements on a tax return or willfully aid or assist someone in filing a false tax return. The penalty for violating the statut… Read More
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Tax crimes concept - failure to file return

Title 26 Tax Violations: I.R.C. § 7203-Failure to File Return or Pay Tax

Under 26 U.S.C. §7203, any person required to pay a tax or make an estimated tax payment can be charged with a crime for failing to pay, failing to file a tax return, failing to supply tax information, or failing to keep tax records. Violations of I… Read More
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Categories: Tax
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Choosing the Best Criminal Defense Lawyer

It is important to know whether the person you choose will actually be handling your case at all stages of the proceedings. If a criminal case is in federal court, it is essential to have a lawyer who practices there regularly. Read More
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What to Expect in a Federal Criminal Case

Facing criminal charges in federal court is intimidating and scary. Any criminal case, and a federal criminal case, in particular, is complicated. It can be helpful and reassuring to understand how a criminal case works, and what to expect. If you be… Read More
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Gavel, scales of justice and law books - federal sentencing concept

US vs. Razzouk: Second Circuit Addresses the Mandatory Victims Restitution Act

In 2011, Sassine Razzouk pled guilty and was convicted of accepting bribes in violation of 18 U.S.C. §666(a)(1)(B) and three counts of tax evasion in violation of 26 U.S.C. §7201. Razzouk was accused of manipulating contractor bidding systems while… Read More
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Supreme Court Hears Arguments On Whether Police Need Search Warrant for Cellphones

In a major test of how to interpret the Fourth Amendment and privacy rights in the digital age, the Supreme Court heard arguments today about whether the police need warrants to search the cellphones of the people they arrest. The courts have long al… Read More
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Prosecutorial Misconduct

The U.S. Supreme Court has granted review in a murder case where Virginia prosecutors hid exculpatory evidence and defied a federal judge in a death-penalty case. This could be a pivotal moment for the enforcement of the “Brady Rule.” The case, W… Read More
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What Makes A Good Criminal Defense Trial Lawyer?

What Makes a Great Trial Lawyer? LawCrossing.com asked “What makes a great trial lawyer?” and Hope C. Lefeber weighed in. What are the two crucial traits to succeed in the courtroom? Lefeber says it’s passion and amazing communication skills. … Read More
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New U.S. Sentencing Commission publications called "Quick Facts"

The U.S. Sentencing Commission has recently developed publications in specific areas of federal sentencing called “Quick Facts” which provide helpful statistics. Below is the direct web page to the links for each Quick Facts publication:… Read More
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