§287

§ 287, for filing false income tax refund claims with the IRS for 2005, 2006, and 2007, respectively. On August 2, 2011, Mr. Bachner accepted a plea agreement and pleaded guilty to three counts in the superseding indictment: one count of wire fraud; one count of possessing a biological agent for use as a weapon; and one count of making or presentin

287 for making a false claim for a tax refund with regard to his personal taxes, the court stated: Rather than creating an overly formalistic division between the personal and official capacities of an individual operating as both employer and employee, which would permit the corporate form to serve as a shield to individual liability, we find

§§ 287 (false claims) and 1343 (wire fraud), and section 7212(a) (obstructing administration of the internal revenue laws). The indictment alleged that petitioner had engaged in a fraudulent scheme, by filing false tax returns and otherwise, to obtain a tax refund of $977,558 for 2010. Following issuance of the fraudulently claimed re- fund, petitio

§ 287 and one count of attempting to obstruct or interfere with the Internal Revenue Laws under section 7212. Petitioner pleaded not guilty, but he was ultimately convicted by a jury on all counts on July 18, 2013. On December 20, 2013, the District Court entered judgment against petitioner, and he was sentenced to 30 months in a federal penitentia

287 for 2002 through 2007. United States v. Crummey, No. 4:10-CR-315 (S.D. Tex. filed May 17, 2010). He was convicted after ajury trial and found guilty on all counts in 2010. Judgment was entered January 27, 2011. He was ordered to cooperate with the IRS in the collection ofassessed tax liabilities for tax years 2002 to 2007 and to pay restit

The court sentenced him to 7 years ln prlson. 3Under sec. 7206(1), a person commits a felony if that person "Willfully makes and subscribes any retui-n, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct a

287 for making a false claim for a tax refund with regard to his personal taxes, the court stated: Rather than creating an overly formalistic division between the personal and official capacities of an individual operating as both employer and employee, which would permit the corporate form to serve as a shield to individual liability, we find

section 287 (1994) for the following reason: [He] made and presented to the United States Treasury Department a claim against the United States for payment, which he knew to be false, fictitious, or fraudulent, by preparing and causing to be prepared, a U.S. Individual Income Tax Return, Form 1040, for calendar year 1989, which was presented to the

section 287 (1994) for the following reason: [He] made and presented to the United States Treasury Department a claim against the United States for payment, which he knew to be false, fictitious, or fraudulent, by preparing and causing to be prepared, a U.S. Individual Income Tax Return, Form 1040, for calendar year 1989, which was presented to the

After a jury trial in the U.S. District Court, Western District of Pennsylvania, petitioner was acquitted of all charges. On September 11, 1992, respondent issued a notice of deficiency to petitioner for the year 1984 in which respondent determined a deficiency in the amount of $4,096 and an addition to tax pursuant to section 6653(b) of

After a jury trial in the U.S. District Court, Western District of Pennsylvania, petitioner was acquitted of all charges. On September 11, 1992, respondent issued a notice of deficiency to petitioner for the year 1984 in which respondent determined a deficiency in the amount of $4,096 and an addition to tax pursuant to section 6653(b) of