Mixing Law & Art

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This is the second half of my flagship presentation on character evidence and impeachment in criminal cases. --- Support this podcast: https://anchor.fm/mike36/support

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This is a webinar from a recent presentation that I did for CPA Academy. I am honored to lecture for such a fine CPE provider. --- Support this podcast: https://anchor.fm/mike36/support

This was a presentation I did for CPAAcademy on February 26, 2019. I am honored to be a guest lecturer for this fine CPE provider. Enjoy. --- Support this podcast: https://anchor.fm/mike36/support

This is the last part of my presentation on, "Is that Worker An Employee? Questions and Answers on Worker Classification." The topic is "Requesting a Tax Court Determination."  --- Support this podcast: https://anchor.fm/mike36/support

Course Description If you own or manage a business that uses independent contractors, you need to know when you can or cannot treat a worker as an independent contractor. This presentation answers some of the common questions about worker classification. INTRODUCTION Misclassification of employees as independent contractors is now a common phrase uttered by state and federal legislators and regulators. State task forces have been formed to crack down on businesses that do not pay unemployment insurance and workers’ compensation premiums or withhold taxes for workers whom the state believes are employees and not independent contractors. --- Support this podcast: https://anchor.fm/mike36/support

In this podcast, I discuss how to calculate the 5 percent miscellaneous offshore penalty under the streamlined domestic procedures. --- Support this podcast: https://anchor.fm/mike36/support

In this podcast, I discuss the instructions for making a submission to the streamlined domestic offshore program. --- Support this podcast: https://anchor.fm/mike36/support

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In this episode I discuss eggshell audits and what to do when it comes to filing returns for tax periods subsequent to periods under examination. --- Support this podcast: https://anchor.fm/mike36/support

In this podcast, I discuss the important inter-connections between civil tax and criminal tax. --- Support this podcast: https://anchor.fm/mike36/support

In this podcast, I discuss the pre-sentence investigation report. Below is a quick and dirty outline: After conviction and prior to sentencing, a probation officer will interview the def. and prepare a PSR. In the PSR, the probation officer will: Calculate the defendant’s offense level and criminal history category, State the resulting sentencing range and kinds of sentences available, Identify any factors relevant to the kind of sentence (e.g., probation, imprisonment), Recommend a sentence w/in the applicable sentencing range, and Identify any basis for departing from the applicable sentencing range The PSR includes: The defendant’s prior criminal record, The defendant’s financial condition, and Information sufficient to calculate restitution The defendant is entitled to be represented by an attorney at the interview w/ the probation officer and I strongly recommend it. Why is the pre-sentence investigation report important? For the following two reasons: Judges give deference to the recommendations of

Below is a quick and dirty outline of the steps that I cover in this podcast for determining the sentence of a defendant who has been convicted of a tax crime in federal court. If you would like the full outline, please email me or send me a message on Linked In. Enjoy! Step 1: Determine the base offense level by reference to the tax loss number Step 2: Adjust the offense level in light of specific offense characteristics Step 3: Calculating the sentence Step 4: Fines Step 5: Court will determine whether restitution should be imposed Step 6: Departures --- Support this podcast: https://anchor.fm/mike36/support

This is a webinar that I presented in partnership with CPA Academy. I'm honored to lecture for such a fine CPE provider. For those who are interested in obtaining CPE credit, click here to sign up. Below is more information about the program: Course Description In one of the climactic scenes from 1954’s On The Waterfront, Crime Commission prosecutors had to make their corruption case against union boss Johnny Friendly (a/k/a Michael Skelly) by convincing a reticent yet pure-hearted Terry Malloy to come forward and tell what he knew about corruption in the International Longshoremen’s Association, beginning with the murder of Joey Doyle, because an underling insisted that “we were robbed last night and can’t find no books.” If that same case came up in 21st Century tax court, Eva Marie Saint and Karl Malden could’ve stayed at home rather than serving as Marlon Brando’s cheering section, because government prosecutors could reconstruct the ILA’s income, based on the records retention requirements in Section

This is the first of several parts. There is a lot of information to discuss that it might feel like drinking water out of a fire hydrant. Sentencing issues are arguably the most important part of a federal criminal tax case. Because the likelihood of conviction is so high, the best that defense counsel can do for his client is minimize the sentence. The law surrounding federal criminal sentencing is in a stage of upheaval. The Booker case fundamentally altered the legal landscape. This is an unsettled area. This podcast will cover five topics: The U.S. sentencing guidelines – generally Sentencing procedures Booker and its immediate aftermath Specific applications of the sentencing guidelines to criminal tax prosecutions. Recent developments Enjoy the show! --- Support this podcast: https://anchor.fm/mike36/support

This presentation breaks down the FBAR, FinCEN's most common international reporting form. --- Support this podcast: https://anchor.fm/mike36/support