50th Annual Meeting & Education Conference
Sponsored by: American Association of Attorneys-Certified Public Accountants
July 2-7, 2014
Celebrate the 50th Anniversary of AAA-CPA in Southern California!
Spotlight on JAMS Speaker: Hon. Dickran M. Tevrizian
July 5, 2014 | 8:30 AM - 10:10 AM
Topic: "Spies" Evasion—When Does Failure to File Constitute Tax Evasion?
This panel will discuss the following issues involving Spies Evasion: When does simple non-filing – a misdemeanor- covert over to felony income tax evasion because of the factors identified in Spies v. United States, 317 U.S. 492, 498-99 (1943)? How do these cases arise? How are they investigated? How does the IRS Criminal Investigation Division view them? How are these cases prosecuted? How does the Department of Justice and U.S. Attorneys view these cases? What actions can criminal tax defense attorneys take to defend a client investigated and prosecuted for Spies Evasion? How do federal judges view these cases in both the pre-indictment and post indictment phases? How do they sentence? How common are these cases? Are they on the rise?
Waterfront Beach Resort
21100 Pacific Coast Highway
Huntington Beach, CA 92648
For registration and further details, please visit the AAA-CPA's 50th Annual Meeting & Education Conference event section.