Long Beach, CA Startup Control & Liability : “The Settlement Tax Evastrusion*”

Long Beach, CA Startup Control & Liability : involves the importance of contracts and settlement agreements to state clearly the agreed-upon circumstances and basis for settlement. Non-tax advisors involved with startups will nearly always either (a) disclaim any knowledge or effects of money received in settlements (while encouraging their clients to go out and hireContinue reading “Long Beach, CA Startup Control & Liability : “The Settlement Tax Evastrusion*””

USA V. RODRIGO LOZANO – Memorandum Opinion Invites Further Analysis

USA V. RODRIGO LOZANO (9th Cir. 2019) 17-50127 This 3-page opinion for a form of tax related fraud charged a violation of 18 U.S. Code §286, rather than the more often seen 18 U.S.C. § 371. The points that the defendant raised on appeal seemed instantly fatally dismissed as based upon grounds that are knownContinue reading “USA V. RODRIGO LOZANO – Memorandum Opinion Invites Further Analysis”

Full Disclosure

9th Cir. Unpublished Case Indicating Full Disclosure as a Prerequisite to use of a “following in good faith” exception to “willful intent.” (9/11/2019) USA V. Walter Prezioso (9th Cir. 2019) Unpublished, No.18-50056. (http://cdn.ca9.uscourts.gov/datastore/memoranda/2019/07/25/18-50056.pdf) Full Disclosure was set up in a jury instruction as a prerequisite to a “following in good faith” exception to ” willfulContinue reading “Full Disclosure”

Civil Effect

9th Cir. Case with Tax Evasion Effect (9/8/2019) USA V. JOSEPH SHAYOTA (9th Cir. 2019) (No.17-10270-08/19/2019)(http://cdn.ca9.uscourts.gov/datastore/opinions/2019/08/19/17-10270.pdf) This case answers the question of whether a defendant’s civil record testimony can be introduced in a subsequent criminal trial. Defendants objected to the use of their civil trial depositions in their criminal case. The two element rule thatContinue reading “Civil Effect”

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