What is the difference between charges of falsification and falsification of income tax returns?
MultiRegion, United States of America
The following excerpt is from U.S. v. Sehnal, 930 F.2d 1420 (9th Cir. 1991):
Multiplicity. The defense complains of "multiplicity" in charging Sehnal in counts 1 and 2 with falsification of his personal return and in counts 3 and 4 with falsification of the corporate returns. The argument is without merit. Offenses are separate if each requires proof of a fact that the other does not. Blockburger v. United States, 284 U.S. 299, 52 S.Ct. 180, 76 L.Ed. 306 (1931). The government had the burden to show the income that was
Page 1427
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.
Other Questions
Does a husband's income tax return need to include a Mexican divorce as part of his income tax calculation? (MultiRegion, United States of America)
What is the difference between threatening to file a charge and actually filing a charge? (MultiRegion, United States of America)
In what circumstances will a federal court dismiss a charge of wilful failure to file a personal income tax return? (MultiRegion, United States of America)
What is the difference between "relevant conduct" and "entirely separate" between criminal charges? (MultiRegion, United States of America)
What is the test for determining whether a suspect should be charged with federal charges? (MultiRegion, United States of America)
Does the Double Jeopardy Clause bar a defendant from a retrial on the same charges if they have been found guilty of the same same charges on appeal? (MultiRegion, United States of America)
What are the elements of a wilful failure to file an income tax return? (MultiRegion, United States of America)
What is the burden of proving that income detected by the net worth method is taxable income? (Canada (Federal), Canada)
What is the net worth method used in assessing income tax returns? (Canada (Federal), Canada)
What is the case law on net worth assessments for income under the Income Tax Code? (Canada (Federal), Canada)
