When the Fifth Amendment Privilege Doesn’t Work-Tax Cases

By Sanford Millar of MillarLaw A Professional Corporation On Saturday, July 25, 2015

A recent decision of the Third Circuit Court of Appeals illustrates the futility of expecting that the Fifth Amendment Privilege Against Self-incrimination will shield taxpayers from production of offshore financial records.  The trial court was asked to protect a U.S. taxpayer from enforcement of an IRS Summons for production of offshore account document.  The trial … Continue reading When the Fifth Amendment Privilege Doesn’t Work-Tax Cases

State Offshore Voluntary Disclosure Laws Surveyed

By Sanford Millar of MillarLaw A Professional Corporation On Sunday, July 19, 2015

The IRS and the states have mutual exchange of information agreements.  The agreements are oftern bi-directional, so that state information about audit results, often including sasles tax audits, is provided to the IRS jsut as IRS audit reuslt are provided to the states. We recently surveyed the states to determine how which states have the … Continue reading State Offshore Voluntary Disclosure Laws Surveyed

IRS v. Medical Marijuana: IRS 1 Medical Marijuana 0

By Sanford Millar of MillarLaw A Professional Corporation On Monday, July 13, 2015

The Internal Revenue Code may be the single strongest enforcement weapon in the battle over legal sale and distribution of “medical marijuana”.  The Opinion of the United Staes Court of Appeals for the Ninth Circuit , Oliver v. CIR  is controlling in Alaska, Washington, Oregon, California, Arizona, Idaho, Nevada and Montana states in pertinent part: … Continue reading IRS v. Medical Marijuana: IRS 1 Medical Marijuana 0