Let me know when, and if the IRS goes after him in tax court. If the IRS could or would not cite the law in the criminal case, why do you think they can or will in a civil action?
And if you are so bright, maybe you can cite the law that required him to file and pay.
Did you read the briefs relatred to his motion to dismiss the charges? If you had, you’d realize this guy knows the law and the IRS response was “lacking”.
LOL. This was the CRIMINAL case, not to be confused with his civil liability. The IRS has absolutely no need to "go after" him in "tax court."
They will enforce his civil tax liability whether he likes it or not, without resort to any "tax court."
Because the issue of willful failure to file is not an issue in establishing income tax liabilities.
And if you are so bright, maybe you can cite the law that required him to file and pay.
I would but I doubt you even know what a law is. Explain to me what you think a law is then once we agree on the terms (if that is possible with a "true believer") then I will provide it to you.
Did you read the briefs relatred to his motion to dismiss the charges? If you had, you’d realize this guy knows the law and the IRS response was “lacking”.
The criminal prosecution is separate from the civil.
9.5.13.2 (02-09-2005)
CIVIL TAX AND PENALTY ASSESSMENTS ON THE CRIMINAL TAX INVESTIGATION
1. Internal Revenue Code (United States Code (USC) Title 26) provides civil and criminal sanctions for violations of the Internal Revenue laws. Both civil and criminal sanctions may be imposed for the same offense. Typically, civil assessments and penalties are not assessed until the criminal aspects of an investigation have been formally closed.
9.5.13.2.1 (02-09-2005) Criminal Vs. Civil Tax
1. The criminal tax deficiency may differ from the civil tax deficiency in the civil process. Criminal violations are charged only against the tax deficiency that results from fraud. The civil tax deficiency is much broader and includes all tax due on a return, i.e., the tax from the evaded income and the adjustments to the subject’s itemized deductions.
2. Civil tax liability may differ from criminal tax liability for a number of reasons:
1. Adjustments of a controversial or offsetting nature may not be included in a criminal tax computation to remove controversial issues from the criminal action.
2. Adjustments of a minor, technical, or a non-fraudulent nature may be considered solely for civil purposes.
3. Evidence that may not meet the burden of proof necessary in a criminal investigation may be adequate for a civil case.
3. Experience has demonstrated that pursuing both the criminal and the civil aspects of an investigation concurrently may jeopardize the successful completion of the criminal investigation. As a result, Internal Revenue Policy Statement 4-26 (formally P-4-84) (IRM 1.2.1, Policies of the Internal Revenue Service) provides, among other things, that the consequences of civil enforcement actions on matters involved in the criminal investigation and prosecution case should be carefully weighed. Policy Statement 4-26 (formally P-4-84) requires balancing the civil and criminal aspects of investigations to maximize civil enforcement without imperiling criminal prosecution. This policy requires the full and positive support of all enforcement divisions/functions to maintain continuing cooperation and coordination. In the event there is doubt as to whether a proposed civil action would imperil prosecution, the field office should consult with Criminal Tax (CT) Counsel.
9.5.13.2.2 (02-09-2005) Civil Penalties
1. In addition to tax due and owing on a tax return, there are many types of civil penalties which may be applicable to any given case. Special agents should be alert to violations which may subject the taxpayer to other civil penalties as set out in IRM 20, Penalties and Interest. Shown below are penalties most often included in an assessment of a subject being investigated by Criminal Investigation (CI). A very brief overview of some of the more common penalties can be found in Exhibit 9.5.13–1.
2. The civil sanctions, generally assessed as additions to the tax and often referred to as ad valorem penalties, are covered in IRC Chapter 68. Some of these penalties are briefly described in the subsections below.
3. When the term "willfulness" is found in a civil penalty statute, it means actions "knowingly," " consciously," or "intentionally" taken. A voluntary course of action, rather than an accidental cause of action, would seem to satisfy the civil requirements. When used in criminal revenue statutes, the word "willful" generally means a violation of a known legal duty; an act done with a bad purpose or without justifiable excuse. The word is also employed to characterize a thing done without ground for believing it is lawful or conduct marked by careless disregard whether or not one has the right to so act.
http://www.irs.gov/irm/part9/ch05s15.html