Can Your Tax Client (or You) Go to Jail? (Part 1)— footnotes

¹IRS, “Statistical Data-General Tax Fraud,” (2006), available at www.irs.gov.

²IRS, “Tax Return Preparer Fraud,” (February 2006), available at www.irs.gov.

³See, e.g., “Summaries of Regents Actions on Professional Misconduct and Discipline,” available at www.op.nysed.gov.

⁴IRM 9.5.13.2, Civil Tax and Penalty Assessments on the Criminal Tax Investigation.

⁵Helvering v. Mitchell, 303 US 391 (1938).

⁶Bickham Lincoln-Mercury Inc., 168 F3d 790 (5th Cir. 1999).

⁷Mertens, Law of Federal Income Taxation (Callaghan and Co., 2004), Section 55.3.

 ⁸This could occur, for example, when a false return was filed as part of a scheme to evade taxes.

⁹IRM 38.3.1.4, Dual and Successive Prosecution.

¹⁰U.S. Sentencing Commission, Guidelines Manual, Ch. 3, Part D, Introductory Commentary (November. 2005).

¹¹The Plain Dealer (3/15/04) E1. Available through global.factiva.com.

¹²U.S. Sentencing Commission, note 10 supra, at Section 2T1.1(c)(1), Notes.

¹³See, e.g., Leona M. Helmsley, 941 F2d 71, 84 (2d Cir. 1991), cert. denied.

¹⁴Compare S. Mohammad Marashi, 913 F2d 724, 735–36 (9th Cir. 1990).

¹⁵Amos Davenport, 824 F2d 1511 (7th Cir. 1987).

¹⁶Id.

¹⁷IRM 9.5.13.2.1, Criminal v. Civil Tax.

¹⁸Id.

¹⁹Id.

²⁰H.J. Michey Sallee, 984 F2d 643 (5th Cir. 1993).

²¹Spies, 317 US 492 (1943).

²²Id.

²³Id.

²⁴Id.

²⁵Sand, Modern Federal Jury Instructions, Inst. 59-8 (Lexis Nexis, Matthew Bender 2005).

²⁶See John L. Cheek, 498 US 192, 201 (1991).

²⁷Id. at 205-06.

²⁸Peter Pomponio, 429 US 10 (1976).

²⁹William Goichman, 407 FSupp 980 (ED PA 1976), aff’d per curiam 547 F2d 778 (3d Cir. 1976).

³⁰Kim, 884 F2d 189, 192 (5th Cir. 1989).

³¹Spies, 317 US 492 (1943).

³²Donald Ferris, 807 F2d 269, 271 (1st Cir. 1986), cert. denied.

³³William Ming, 466 F2d 1000 (7th Cir. 1972), cert. denied 409 US 915 (1972).

³⁴Cecil J. Bishop, 412 US 346 (1973).

³⁵Charles D. McCorkle, 511 F2d 482 (7th Cir. 1975).

³⁶Sand, note 25 supra, at Inst. 59-15.

³⁷Robert L. Mosel, 738 F2d 157 (6th Cir. 1984).

³⁸Roy D. Garner, 424 US 648, 663, n. 18 (1976).

³⁹Louis Goldstein, 502 F2d 526 (3d. Cir. 1974).

⁴⁰Spies, note 31 supra.

⁴¹William Ming, note 33 supra.

⁴²James Tucker, 686 F2d 230 (5th Cir. 1982).

⁴³Montgomery, 203 F2d 887, 889 (5th Cir. 1953).

⁴⁴Lavon T. Hanson, 2 F3d 942 (9th Cir. 1993).

⁴⁵Id.

⁴⁶Id.

⁴⁷Sand, note 25 supra, at Inst. 59-23.

⁴⁸Frances DiRico, 78 F3d 732 (1st Cir. 1996).

⁴⁹See, e.g., Julius Klausner, 80 F3d 55, 60 (2d Cir. 1996); and Darrell Clifton, 127 F3d 969 (10th Cir. 1997).

⁵⁰Kenneth H. Winchell, 129 F3d 1093 (10th Cir. 1997).

⁵¹Franklin Boykoff, 2d Cir., 5/21/2003.

⁵²Shortt Accountancy Corp., 785 F2d 1448 (9th Cir. 1986).

⁵³Alexander Marabelles, 724 F2d 1374 (9th Cir. 1984).

⁵⁴Crooks, 804 F2d 1441 (9th Cir. 1986).

⁵⁵Joseph T. Coveney, 995 F2d 578 (5th Cir. 1993).

⁵⁶Leona Helmsley, note 13 supra.

⁵⁷Charles Edwards, 375 F2d 862 (9th Cir. 1967).

⁵⁸Sand, note 25 supra, at Inst. 59-29.

⁵⁹Peter Pomponio, note 28 supra.

⁶⁰See, e.g., “Summaries of Regents Actions on Professional Misconduct and Discipline,” note 3 supra.