Friday, May 18, 2012

tax fraud usually includes some degree of concealment

U.S. v. GHADDAR, Cite as 109 AFTR 2d 2012-XXXX, 05/08/2012

 United States Court of Appeals For the Seventh Circuit,

Date Decided:   05/08/2012.

 As we explained in United States v. Kontny, 238 F.3d 815, 820 [87 AFTR 2d 2001-390]–21 (7th Cir. 2001), some degree of concealment “is inherent in criminal tax fraud,” and situations where a shop-owner simply empties the cash register and hides the day's receipts under his bed “must be distinguished from efforts over and above that concealment to prevent detection.”See United States v. Tin Yat Chin , 371 F.3d 31, 42 [93 AFTR 2d 2004-2519] (2d Cir. 2004) (suggesting that requiring customers to pay with currency is not sophisticated); United States v. Hart, 324 F.3d 575, 579 (8th Cir. 2003) (concluding that not recording personal income is not sophisticated). For that reason, the adjustment for sophisticated means is warranted only ““when the conduct shows a greater level of planning or concealment than a typical fraud of its kind.””United States v. Green , 648 F.3d 569, 576 (7th Cir. 2011) (quoting United States v. Landwer, 640 F.3d 769, 771 (7th Cir. 2011)). (212) 588-1113

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