David Massey presents "Crossing the Line: Civil and Criminal Tax Fraud" PLI briefing

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March 10, 2014

Richards Kibbe & Orbe LLP partner David Massey presented "Crossing the Line: Civil and Criminal Tax Fraud," a PLI briefing at the one-day seminar titled, "Nuts and Bolts of Tax Penalties 2014."

The number of tax penalties assessed by the Internal Revenue Service has increased dramatically over the past several years. At the same time, the Internal Revenue Service is focusing more than ever before on the conduct of professionals, through return preparer penalties, Circular 230 enforcement and even criminal prosecutions. Sophisticated and responsible practitioners engaged in tax planning or tax controversies must understand where the lines are drawn and consider application of penalties when appropriate.

Mr. Massey's presentation covered:

  • The definition of tax fraud;
  • The difference between civil and criminal fraud;
  • What makes a criminal prosecution;
  • Criminal penalties for preparers; and
  • Consequences of a criminal prosecution.

Click here for additional details on the seminar.


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