U.S. v. Marc Berger, A Cautionary Tale for Return Preparers An Analysis by New York Attorney Sharon L. McCarthy for The CPA Journal, February 2019; published with permission.
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.