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Tax Return Preparer Wins Federal Criminal Tax Trial in Stunning Fashion.

Tax Return Preparer Wins Federal Criminal Tax Trial in Stunning Fashion.

Sergio Gardea an accountant and tax return preparer with offices in Akron and Canton, Ohio prevailed in his federal jury trial in dramatic fashion with an unanimous NOT GUILTY verdict on all counts. Mr. Gardea had been charged with 30 counts of willfully filing false tax returns for clients. During the trial 9 counts were dismissed by the government and the jury found Mr. Gardea NOT GUILTY on all 21 counts remaining.

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Verdict: Not Guilty on 30 Counts - United States v. Sergio Gardea.

Verdict: Not Guilty on 30 Counts - United States v. Sergio Gardea.

United States v. Sergio Gardea. Tax preparer found not guilty on all 30 counts of preparing false tax returns following a 2-weeks jury trial today. Mr. Gardea was represented by Miami criminal tax lawyer David M. Garvin.

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In a Criminal Tax Case the Taxpayer Must Press His Statute of Limitation Defense at Trial or It Will Be Waived

The statute of limitations for crimes in violation of the income tax laws is generally six years. However, the taxpayer cannot rely upon the statute of limitations as a defense if the taxpayer's counsel is asserting the statute of limitations defense for the first time on appeal. The taxpayer must press the statute of limitations defense during the trial.

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Court Finds That the Criminal Offense for a U.S. Resident’s Willful Failure to File an FBAR was Not Unconstitutionally Vague

Certain taxpayers who are citizens of foreign countries also have green cards granting them resident status in the United States. Some argue the laws regarding their obligation to file FBARs are unconstitutionally vague.

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The Applicable Federal Sentencing Guideline for a Violation of Internal Revenue Code Section 7212.

Section 7212 of the Internal Revenue Code punishes intentional attempts to interfere with the IRS’s administration of the Internal Revenue laws.

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