Sam Brotman, JD, LLM, MBA June 24, 2020 79 min read

The Complete Guide to International Tax Compliance

Under the law, U.S. citizens, resident aliens and certain nonresident aliens are required to report worldwide income from all ...

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Sam Brotman, JD, LLM, MBA July 2, 2021 33 min read

Why Is the IRS Charging Me with a Tax Crime?

How do you think taxpayers decide it is in their best interest to avoid cheating on their ...
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Sam Brotman, JD, LLM, MBA May 7, 2021 34 min read

What is Criminal Tax Fraud & False Statement?

There have been many stories written and reported about Donald Trump’s confidential tax ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 22 min read

What Is the Tax Crime of Omission?

Death. Taxes. The words added together give us the well-known slogan about the two ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 16 min read

What is the Omnibus Clause?

Lying about taxes, or in any other way trying to skirt the investigation of the ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 20 min read

What Happens at a Tax Crime Pre-Trial?

The IRS has a “Tax Crimes Handbook,” and although you may not find this surprising, ...
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Sam Brotman, JD, LLM, MBA February 1, 2021 31 min read

What is a Criminal Tax Administrative Investigation?

You may be aware that the U.S. tax code allows deductions of “ordinary and necessary ...
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Sam Brotman, JD, LLM, MBA January 19, 2021 14 min read

What is a Willful Failure to Collect or Pay Over Tax?

If you have worked a full-time job for a company, you have likely noticed, and ...
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Sam Brotman, JD, LLM, MBA January 19, 2021 18 min read

What Are Criminal Tax Restitution, Fines and Forfeiture?

For a taxpayer facing a criminal tax sentence the two questions that will resonate in his ...
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Sam Brotman, JD, LLM, MBA January 18, 2021 13 min read

What Happens When a Tax Crime Goes to Trial?

In a previous article, we discussed how the majority of criminal tax cases will resolve ...
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Sam Brotman, JD, LLM, MBA December 12, 2020 11 min read

What Should I Expect After Being Charged With A Tax Crime?

Oftentimes, individuals being charged with a tax crime will be arrested and brought into ...
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