For the third year in a row, the American Bar Association has asked Doug Kingsbery to speak at its National Institute on Criminal Tax Fraud and Tax Controversy.
Criminal Tax Agents contact two categories of persons: “targets” and “witnesses.” You know that you are likely a “target” if two Agents are present for the contact, as opposed to one, and if the Agents show up for the contact unannounced.
Any person who willfully attempts, or any person who aids or abets any person to attempt in any manner to evade or defeat a tax or its payment, shall, in addition to other penalties...
Residents of North Carolina are required to file a North Carolina Individual Income Tax Return. Disputes often arise as to whether an individual is in fact a North Carolina Resident for all or a part of a year.