Month: June 2016
Is Mental Incapacity a Defense to Tax Penalties and FBAR Penalties?
By Sanford Millar of MillarLaw A Professional Corporation On Monday, June 27, 2016
The Tax Crimes Handbook of the Office of Chief Counsel, Criminal Tax Division of the Internal Revenue Service defines “Willfulness ” as follows: “[a] Willfulness is defined as the “voluntary, intentional violation of a known legal duty.” Cheek v. United States, 498 U.S. 192, 200-01 (1991); United States v. Pomponio, 429 U.S. 10, 12 (1976); … Continue reading Is Mental Incapacity a Defense to Tax Penalties and FBAR Penalties?
Millar Law A Professional Corporation
1900 Avenue of the Stars, STE 2300 | Los Angeles, CA 90067
Phone: 310.556.3007 Fax: 310.861-1863
| Los Angeles Law Office Map