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U.S. Supreme Court Resolves Split Among Circuit Courts of Appeals on Tax Code § 7212(a)

by Richard Resch

The Supreme Court of the United States reversed a defendant’s conviction for violating the second clause of 26 U.S.C.S. § 7212(a) (“Omnibus Clause”). In doing so, the Court announced the requirements for a conviction under the criminal tax statute, resolving a split among the United States Courts ...

 

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