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The New York State Department of Taxation and Finance today announced felony charges against Belal Alshamiri, 29, of 753 James Street, Apartment 927, Syracuse, following an investigation into the distribution of untaxed cigarettes in Syracuse. Tax Department investigators executed a search warrant at Alshamiri’s storage unit, B&C Storage, 5991 Drott Dr., East Syracuse. They seized more than 955 cartons of contraband cigarettes, 85 counterfeit tax stamps, and more than $3,600 in cash from a storage unit and vehicle at that location. Town of Dewitt Police assisted in the execution of the warrant as well. Hundreds of counterfeit Viagra pills, several bags of the stimulant Khat, and more than 1,400 packets of synthetic cannabis were also seized and turned over to New York State Police and DEA investigators. Alshamiri was charged with felony Possession, Transport, or Sale of more than 30,000 Cigarettes, Criminal Tax Fraud, and Possession of a Forged Instrument. The Onondaga County District Attorney will prosecute this case.
“Those who evade our cigarette and tobacco products tax deprive communities and the state of revenue needed for vital services and put honest businesses at a competitive disadvantage,” said New York State Commissioner of Taxation and Finance Michael Schmidt. “We will continue to work with all our law enforcement partners to root out tax fraud and bring those responsible to justice.”
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Effective Tax Advocates We successfully resolve most civil and criminal tax problems including suspended Drivers Licenses and Passports. We provide practical solutions to difficult IRS and State tax problems. Specializing in unpaid sales and payroll taxes. We negotiate affordable installment agreements and if you have missing or unfiled tax returns we can have them prepared and filed for you within 48 hours guaranteed. For immediate assistance please call us directly at (212) 974-3435 or contact us online.
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The owner of a trucking business was sentenced in federal court to 33 months in prison for wire fraud and willfully failing to file a tax return, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division, and Matthew J. Schneider, U.S. Attorney for the Eastern District.
According to court documents, Arshawn Kenard Hall, operated a truck hauling business called RAMA Enterprise Inc. (RAMA). An automobile company hired Hall to transport plastic crates filled with automobile parts. After transporting the parts, Hall was required to return the empty crates to a facility in Detroit. Instead, Hall took the plastic crates and sold them to a plastic recycling company for approximately $460,000. The value of the stolen plastic crates to their owner was approximately $2,921,000.
Hall also willfully failed to file a 2012 federal income tax return on behalf of RAMA and failed to pay the taxes due. The tax loss associated with Hall’s conduct is $142,069.
In addition to the term of imprisonment, U.S. Court Judge Terrence G. Berg ordered Hall to serve three years of supervised release, to pay restitution of $2,919,265 to the automobile company and $142,069 to the Internal Revenue Service (IRS). Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Schneider commended special agents of IRS Criminal Investigation, who conducted the investigation, and Tax Division Trial Attorneys Abigail Burger Chingos and Kenneth C. Vert and Assistant U.S. Attorney Adriana Dydell, who prosecuted the case.
Aggressive New York City Tax Advocates We Solve IRS and New York State Tax Problems, Guaranteed. Specializing in Income, Payroll and Sales Tax Issues. IRS Audits, Sales Tax Audits, Unpaid Payroll Taxes, Trust Fund Penalties, Criminal Tax Investigations and Tax Crimes, Installment Agreements and Payment Plans, Offers in Compromise and most other Tax Matters. For a Legally Privileged Consultation with a Federal Tax Practitioner and Licensed Attorney Call (212) 974-3435 or Contact Us Online.
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A man pled guilty to one count of attempting to evade the payment of income taxes announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney Jason R. Dunn.
According to the plea agreement and other court documents, Craig Walcott operated a multi-level nutritional supplement marketing business and owned and leased residential real estate, while residing in Monument, Colorado. In April 2010, the Internal Revenue Service (IRS) notified Walcott of an assessment of taxes and penalties for the 2005, 2006 and 2007 tax years of more than $450,000. After receiving this notice, Walcott took a series of steps to evade the payment of his tax liability. These steps included transferring properties to nominee entities, encumbering other properties with fictitious mortgages to conceal their equity, and filing false tax returns understating his income. Walcott also did not file income tax returns for the years 2012, 2013 and 2014. As a result of his conduct, Walcott owes $628,733.00, which he has agreed to pay the IRS in restitution.
Sentencing is scheduled for February 25, 2019. Walcott faces a maximum sentence of five years in prison. He also faces a term of supervised release, restitution, and monetary penalties.
Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Dunn commended special agents of IRS Criminal Investigation, who conducted the investigation, and Tax Division Assistant Chief Andrew Kameros and Trial Attorney Lee Langston, who are prosecuting the case.
Aggressive New York City Tax Advocates We Solve IRS and New York State Tax Problems, Guaranteed. Specializing in Income, Payroll and Sales Tax Issues. IRS Audits, Sales Tax Audits, Unpaid Payroll Taxes, Trust Fund Penalties, Criminal Tax Investigations and Tax Crimes, Installment Agreements and Payment Plans, Offers in Compromise and most other Tax Matters. For a Legally Privileged Consultation with a Federal Tax Practitioner and Licensed Attorney Call (212) 974-3435 or Contact Us Online.
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Suspended Passport and Drivers License.
Missing Tax Returns Prepared and Filed within 48 Hours.
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Payroll and Trust Fund Recovery Penalties.
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The New York State Department of Taxation and Finance suspended the registration required for a Putnam County gas station to sell tobacco products after agents with the department’s Criminal Investigations Division discovered 21 cartons of contraband cigarettes.
The illegal cigarettes, bearing two different counterfeit New York State tax stamps, were seized after a routine cigarette inspection at the Citgo Mart, Inc., 1481 Route 22, in Brewster.
The store’s owner, Mohamed Aljahim, 36, of 45 Decan Smith Hill Road, Patterson, was charged with one felony and one misdemeanor. The defendant is scheduled to appear in court later this month.
“The charges in this case serve as a reminder to all shop owners across the state that selling untaxed cigarettes, no matter how large or small the quantity, is a serious crime that won’t be tolerated,” said Acting Commissioner Nonie Manion. “We will continue to work with prosecutors and all levels of law enforcement as we pursue these cases.” All cigarettes for retail sale in New York State must be purchased by a licensed distributor, and retail dealers must be in possession of purchase invoices showing that the taxes on the cigarettes have been paid. Those found in possession of untaxed cigarettes can face fines of up to $600 per carton as well as a prison sentence.
A criminal complaint is only an accusation; the defendant is presumed innocent until proven guilty. The case will be prosecuted by the Putnam County District Attorney’s Office.
The Most Effective Tax Advocates in New York City!We Solve Serious Tax Problems. For a Free Legally Privileged Consultation with a Federal Tax Practitioner and Licensed Attorney call (212) 974-3435 or Contact Us Online.
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Some individuals argue that they have rejected citizenship in the United States in favor of state citizenship; therefore, they are relieved of their federal income tax obligations. A variation of this argument is that a person is a free born citizen of a particular state and thus was never a citizen of the United States. The underlying theme of these arguments is the same: the person is not a United States citizen and is not subject to federal tax laws because only United States citizens are subject to these laws.
The Law: The Fourteenth Amendment to the United States Constitution defines the basis for United States citizenship, stating that “[a]ll persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside.” The Fourteenth Amendment therefore establishes simultaneous state and federal citizenship. Claims that individuals are not citizens of the United States but are solely citizens of a sovereign state and not subject to federal taxation have been uniformly rejected by the courts. The IRS has warned taxpayers of the consequences of making this frivolous argument. Rev. Rul. 2007-22, 2007-1 C.B. 866; Notice 2010-33, 2010-17 I.R.B. 609.
In a variation of this argument, taxpayers argue that although they are citizens of the United States, for the purposes of the Internal Revenue Code they are non-resident aliens and are subject to taxation only on income that is connected with the conduct of a trade or business. The 11th Circuit rejected this contention as frivolous.
Relevant Case Law:
Taliaferro v. Freeman, 595 F.App’x 961, 962-63 (11th Cir. 2014) – the 11th Circuit upheld the lower court’s dismissal of Mr. Taliaferro’s complaint seeking to enjoin the IRS from collecting taxes assessed against him. The court rejected as meritless his argument that, despite his U.S. citizenship, he is, for purposes of the tax code, a nonresident alien who is subject to taxation only on income that is connected with the conduct of a trade or business.
United States v. Bowden, 402 F. App’x 967 (5th Cir. 2010) – in denying an appeal of a sentence for tax evasion, the 5th Circuit rejected the taxpayer’s argument that he was a sovereign and not subject to the laws of the United States.
United States v. Drachenberg, 623 F.3d 122 (2d Cir. 2010) – the 2nd Circuit affirmed Drachenberg’s conviction for tax evasion and conspiracy to defraud the United States and rejected his argument that the federal courts lacked jurisdiction because he was not a citizen of the United States.
United States v. Hilgeford, 7 F.3d 1340, 1342 (7th Cir. 1993) – the 7th Circuit rejected "shop worn" argument that defendant is a citizen of the "Indiana State Republic" and therefore an alien beyond the jurisdictional reach of the federal courts.
United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir. 1993) – the 8th Circuit rejected the Gerads’ contention that they were “not citizens of the United States, but rather ‘Free Citizens of the Republic of Minnesota’ and, consequently, not subject to taxation” and imposed sanctions “for bringing this frivolous appeal based on discredited, tax-protester arguments.”
United States v. Sloan, 939 F.2d 499, 500 (7th Cir. 1991) – the 7th Circuit affirmed a tax evasion conviction and rejected Sloan’s argument that the federal tax laws did not apply to him because he was a “freeborn, natural individual, a citizen of the State of Indiana, and a ‘master’ – not ‘servant’ – of his government.”
United States v. Ward, 833 F.2d 1538, 1539 (11th Cir. 1987) – the 11th Circuit found Ward’s contention that he was not an “individual” located within the jurisdiction of the United States to be “utterly without merit” and affirmed his conviction for tax evasion.
Waltner v. Commissioner, T.C. Memo. 2014-35, 107 T.C.M. (CCH) 1189 (2014) – the court dismissed the possibility of being a citizen of a state but not the United States as “nonsensical” and “backwards; one cannot be a citizen of a State without also being a citizen of the United States. Indeed, citizenship in the United States is “paramount and dominant” over State citizenship.”
Kay v. Commissioner, T.C. Memo. 2010-59, 99 T.C.M. (CCH) 1236 (2010) – the court imposed a $500 penalty under section 6673(a) against James Kay for raising frivolous arguments in the proceeding, including that he “was not born a [U.S.] taxpayer” and that the United States may not tax him because “the United States is a corporation” to which he holds no “allegiance.”
Other Cases: United States v. Sileven, 985 F.2d 962 (8th Cir. 1993); Nevius v. Tomlinson, 113 A.F.T.R.2d 2014-1872 (W.D. Miss. 2014); O'Driscoll v. IRS, 1991 U.S. Dist. LEXIS 9829 (E.D. Pa. Jul. 16, 1991); Bruhwiler v. Commissioner, T.C. Memo. 2016-18, 111 T.C.M. (CCH) 1071 (2016); Carlson v. Commissioner, T.C. Memo. 2012-76, 103 T.C.M. (CCH) 1408 (2012); Callahan v. Commissioner, T.C. Memo. 2010-201, 100 T.C.M. (CCH) 225 (2010); Rice v. Commissioner, T.C. Memo. 2009-169, 98 T.C.M. (CCH) 40 (2009); Knittel v. Commissioner, T.C. Memo. 2009-149, 97 T.C.M. (CCH) 1837 (2009); BlandBarclay v. Commissioner, T.C. Memo. 2002-20, 83 T.C.M. (CCH) 1119, 1121 (2002); Marsh v. Commissioner, T.C. Memo 2000-11, 79 T.C.M. (CCH) 1327 (2000); Solomon v. Commissioner, T.C. Memo. 1993-509, 66 T.C.M. (CCH) 1201, 1202-03 (1993).
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I saw this article in 6 August 2018 online edition of AGENCY EQUITY.
"It is common for an insurance agency to have some very long-term employees. With relatively few young people entering the industry, agencies increasingly rely on customer service representatives and other employees with several years or even decades of service there. Not all of these employees hold producer licenses, but they have gained a wealth of knowledge during their careers and agencies trust them. However, an unlicensed employee’s interactions with customers can cause complications or even legal actions, as a [redacted] insurance agency found out.
A woman bought a new car and contacted the agency for insurance quotes. She already had a policy; the court’s opinion described her as “a long-time customer.” Her communications about the insurance quote were with the office receptionist, who was not a licensed agent. The customer asked the receptionist questions about the various quotes the agency obtained and complained that the prices seemed high. She did not accept any of the quotes right away.
The following month, someone tried to steal something out of the new car and broke the windshield. The woman incurred repair expenses of $12,535.05 and lost the use of the car for a time. Even after the loss occurred, she continued to communicate with the agency about insurance for it. In the meantime, she submitted a claim to her incumbent insurance carrier. However, their policy provided automatic coverage for new cars for up to 20 days. She never told them about the new car and was well past the deadline, so they denied coverage.
The woman then sued the insurance agency, charging that:
The receptionist represented herself as a licensed insurance agent
The receptionist failed to obtain coverage on the car in a timely manner
The receptionist assumed that the customer’s existing insurance policy would cover the car
The agency was negligent and breached its contract with her.
The insured and the receptionist filed affidavits with the court. The receptionist’s affidavit stated that she thought the insured had been misled, but the agency was successful in having parts of both affidavits stricken from the record. The trial court then ruled that the law did not impose any liability on the agency for the loss. The insured subsequently requested a new trial and permission to amend her arguments, but the trial court did not rule on these requests, so she appealed to a higher court.
The appellate court agreed with the trial court. The insured had argued that the receptionist’s unlicensed status, combined with evidence that she assumed the existing policy would cover the car, was proof that the misrepresentation about the receptionist’s licensing status was a cause of the loss. However, the appellate court noted that any evidence of the receptionist’s assumptions had been stricken from the record, so there was no evidence of what she thought.
The court also found no evidence that the lack of a license caused the receptionist to fail to timely bind coverage. The record showed that she was out of the office on sick leave when the insured requested coverage.
Ultimately, the court found no relationship between the insured’s lack of insurance and the receptionist’s lack of a license. It further found no reason to conclude that the agency was negligent, since it offered several quotes and the insured did not accept any of them. It also found no reason to believe a contract between the insured and agency existed, so there were no grounds for the breach-of-contract claim.
This case appears to be a situation where the insured tried to blame the agency for her own mistake. However, it also appears that the receptionist may have been discussing matters that should have been off limits. An unlicensed employee is not an agent of an insurer and has no authority to bind coverage. According to the court’s opinion, this employee spoke as if she had that authority.
While the misrepresentation about her abilities did not cause this uncovered loss, it certainly could have caused one with a much larger price tag. An unlicensed employee should never give the impression that he or she can bind, or even discuss, coverage. Every agency should ensure that only licensed staff discuss coverage options and the binding of insurance.
The Most Successful Tax Advocates in New York City We provide the most aggressive tax representation allowed by law. To schedule a FREE face-to-face consultation call (212) 974-3435 or contact us through our confidential Contact Form. We practice before the Internal Revenue Service ("IRS"), the New York State Department of Taxation and Finance ("NYSDTF"), the Department of Justice Tax Division ("DOJ") and the Defense Office of Hearings and Appeals ("DOHA"). Additionally, we answer telephone calls and emails, and we provide our clients with regular status reports. For a legally privileged consultation with an experienced Federal Tax Practitioner and licensed Attorney call (212) 974-3435 today.
We Solve Serious Tax Problems QuicklyIncluding Tax Crimes, Tax Evasion, Failure to File a Tax Return, Criminal Non-Filing, Filing False Tax Returns, Installment Agreements, Partial Payment Agreements, Audits, Sales Tax Controversies, Wage Garnishments, Bank Levies, Seizure of Property, Innocent Spouse Relief, Trust Fund Recovery Penalty, Payroll Taxes, Offers in Compromise, Administrative Appeals, Collection Due Process Hearings, Asset Protection Trusts, Tax Liability Settlement Trusts, and most other tax matters. To schedule a FREE face-to-face consultation call (212) 974-3435 or contact us through our confidential Contact Form.
Professional liability insurance(PLI), also calledprofessional indemnity insurance(PII) but more commonly known aserrors & omissions(E&O) in the US, is a form ofliability insurancewhich helps protect professional advice- and service-providing individuals and companies from bearing the full cost of defending against anegligenceclaim made by a client, and damages awarded in such acivil lawsuit. The coverage focuses on alleged failure to perform on the part of, financial loss caused by, and error or omission in the service or product sold by the policyholder. These are causes for legal action that would not be covered by a more general liability insurance policy which addresses more direct forms of harm. Professional liability insurance may take on different forms and names depending on the profession, especially medical and legal, and is sometimes required under contract by other businesses that are the beneficiaries of the advice or service.
Coverage sometimes provides for the defense costs, including when legal action turns out to be groundless. Coverage does not includecriminal prosecution, nor a wide range of potential liabilities undercivil lawthat are not enumerated in the policy, but which may be subject to other forms of insurance. Professional liability insurance is required by law in some areas for certain kinds of professional practice.
For more information about Professional Liability Insurance, call David SELIG directly at (212) 974-3435
