Between 1992 and 2010, Carlo J. Marinello operated a freight service, Express Courier, in western New York and chose to destroy business records, avoid keeping books, pay his employees in cash, use business income for personal expenses, and avoid...
tax
(LIIBULLETIN preview (pre-2014))
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Oral argument: Jan. 16, 2008
Appealed from: Appellate Court of Illinois, First District, Sixth Division (Jan. 12, 2007)
TAX, APPORTIONMENT, DUE PROCESS, INTERSTATE COMMERCE,... (LIIBULLETIN preview)
Situated on the terminus of the Trans Alaska Pipeline System, Respondent the City of Valdez ("Valdez") serves as a crucial link in the transportation of crude oil from Alaskan oil fields to refineries. See City of Valdez v. Polar Tankers, Inc., 182 P....
(LIIBULLETIN preview)
The Internal Revenue Service (“IRS”) determined that Remo Polselli had underpaid his federal taxes by over $2 million throughout the course of a decade. Polselli v. United States Dep’t of Treasury-Internal Revenue Serv., at 620. After beginning an...
(Wex page)
Self-incrimination is the intentional or unintentional act of providing information that will suggest your involvement in a crime, or expose you to criminal prosecution.
The Fifth Amendment provides protection to individuals...
(Wex page)
A financial method or investment scheme that is created primarily to reduce or delay one's amount of taxable income. Some tax shelters have been outlawed by statute or voided by courts, but others remain legal or even encouraged by law.
(LIIBULLETIN preview)
Petitioner Geraldine Tyler owned a condominium in Minneapolis and stopped paying property taxes on it when she moved into a new apartment in 2010. See Tyler v. Hennepin Cnty. at 790–91. Minnesota initiated a tax-collection process, and Respondent...
(Wex page)
Established by Congress under Article I of the Constitution.
Upon a determination of a tax deficiency by the Commissioner of Internal Revenue, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.
...
(LIIBULLETIN preview (pre-2014))
Facts
This case centers on whether a party accusing the Internal Revenue Service (“IRS”) of issuing a summons for an improper purpose is entitled to an evidentiary hearing. See Petition For A Writ of Certiorari at I. The IRS began an investigation into...
(LIIBULLETIN preview)
n 1999, Respondent Robert Pierce sought to sell his ownership in the Home Oil and Coal Company (“Home Oil”). See Home Concrete & Supply, LLC et. al. v. United States, 634 F.3d 249, 251 (4th Cir. 2011). Based on professional financial advice, Pierce...