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U.S. v. Tenzer, No. 95 Cr. 1016(CLB) (S.D.N.Y.) (950 F.Supp. 554) (September 10, 1996) (Judge Charles L. Brieant)

Loaded on March 1, 1997 published in Punch and Jurists March 10, 1997
Filed under: Punch And Jurists, Affirmative Defenses.

Relying on the defendant's compliance with the IRS's Voluntary Disclosure Policy before any criminal investigation was begun, the Court granted motion to dismiss indictment for failure to file income tax returns.

Case cites at length various provisions of the Voluntary Disclosure Policy which is contained in the Internal Revnue Manual ...

 

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  1. U.S. v. Edwards, No. 94-3805 (7th Cir.) (105 F.3d 1179) (January 30, 1997) (Judge Frank H. Easterbrook)
  2. U.S. v. Paredes, No. 96 Cr. 286 (SAS) (S.D.N.Y.) (950 F.Supp. 584) (December 9, 1996) (Judge Shira A. Scheindlin)
  3. U.S. v. Figueroa, No. 96-1421 (3rd Cir.) (105 F.3d 874) (January 30, 1997) (Judge Morton I. Greenberg)
  4. Coupar v. U.S. Dept. of Labor, No. 95-70400 (9th Cir.) (105 F.3d 1263) (January 30, 1997) (Judge Jr. William C. Canby)
  5. U.S. v. Santiago, No. 96 Cr. 698 (S.D.N.Y.) (950 F.Supp. 590) (December 31, 1996) (Judge Shira A. Scheindlin)
  6. Pearson v. James, No. 95-2801, No. 1669 (2nd Cir.) (105 F.3d 828) (January 30, 1997) (Judge Jon O. Newman)
  7. U.S. v. Kirk, No. 94-50472 (5th Cir.) (105 F.3d 997) (February 3, 1997) (Per Curiam)
  8. U.S. v. Coscarelli, No. 96-20264 (5th Cir.) (105 F.3d 984) (February 3, 1997) (Judge Harold R. Jr. DeMoss)
  9. U.S. v. Tenzer, No. 95 Cr. 1016(CLB) (S.D.N.Y.) (950 F.Supp. 554) (September 10, 1996) (Judge Charles L. Brieant)
  10. Bassett v. Singletary, No. 95-2519 (11th Cir.) (105 F.3d 1385) (February 20, 1997) (Per Curiam)
  11. U.S. v. Edwards, No. 94-3805 (7th Cir.) (105 F.3d 1179) (January 30, 1997) (Judge Frank H. Easterbrook)
  12. In Re Grand Jury Proceedings, Unemancipated Minor, No. CY-96-1454A-01 (E.D.Wash.) (949 F.Supp. 1487) (December 17, 1996) (Judge Robert H. Whaley)
  13. U.S. v. Goldberg, No. 96-1132 (1st Cir.) (105 F.3d 770) (February 3, 1997) (Judge Michael Boudin)
  14. Barnes v. Winchell, No. 95-4008 (6th Cir.) (105 F.3d 1111) (February 3, 1997) (Judge Karen Nelson Moore)
  15. U.S. v. Marsh, No. 94-2232 (4th Cir.) (105 F.3d 927) (January 31, 1997) (Judge H. Emory Jr. Widener)
  16. U.S. v. Green, No. 96-50127 (9th Cir.) (105 F.3d 1321) (January 30, 1997) (Judge Michael Daly Hawkins)
  17. Coupar v. U.S. Dept. of Labor, No. 95-70400 (9th Cir.) (105 F.3d 1263) (January 30, 1997) (Judge Jr. William C. Canby)
  18. U.S. v. Goldberg, No. 96-1132 (1st Cir.) (105 F.3d 770) (February 3, 1997) (Judge Michael Boudin)
  19. U.S. v. Carrozzella, No. 96-1215 (2nd Cir.) (105 F.3d 796) (January 15, 1997) (Judge Ralph K. Jr. Winter)
  20. U.S. v. Goldberg, No. 96-1132 (1st Cir.) (105 F.3d 770) (February 3, 1997) (Judge Michael Boudin)
  21. In Re Grand Jury Proceedings, Unemancipated Minor, No. CY-96-1454A-01 (E.D.Wash.) (949 F.Supp. 1487) (December 17, 1996) (Judge Robert H. Whaley)
  22. U.S. v. Carrozzella, No. 96-1215 (2nd Cir.) (105 F.3d 796) (January 15, 1997) (Judge Ralph K. Jr. Winter)
  23. In Re Prison Litigation Reform Act, No. 97-01 (6th Cir.) (105 F.3d 1131) (February 4, 1997) (Judge Boyce F. Jr. Martin)
  24. U.S. v. Idowu, No. 96-3014 (D.C. Cir.) (105 F.3d 728) (February 7, 1997) (Judge A. Raymond Randolph)
  25. U.S. v. Podde, No. 96-1094, No. 1889 (2nd Cir.) (105 F.3d 813) (January 29, 1997) (Judge Guido Calabresi)

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