Curt Harrington
Criminal Defense Blog

9th Circuit Rejects "One Day Late Rule" for Late Filed Return Tax Dischargeab...

MARTIN SMITH V. IRS (14-15857) 07/13/2016  Link to Case: http://goo.gl/zVv437This was supposed to be the 9th Circuit's big chance to adopt the "One Day Late Rule" (for income tax filing) that would have made tax debt for a year in which a ret...
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Unpublished 9th Cir. Case shows (1) that KNOWLEDGE instruction for 18 USC §10...

In US v. Tara Mezzeo, (9th Cir. 2015) No. 13-10481 D.C. No. 2:12-cr-00337-JCM-CWH-1 a citizen supposedly lied to government agents relating to an 18 U.S.C. §1035 (healthcare) matter and were prosecuted under 18 U.S.C. §1001.  Agent notes were...
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