Articles

Constructive Dividends

• Constructive Dividend: Example of Expense Paid by Corporation Becoming Taxable to Shareholder 

Criminal Tax Defense

• Tax Representation in Sensitive Tax Audits and Criminal Investigations
• U.S. Income Series
• Federal Tax Cases 2003-Present (All Court)
• Criminal Tax Law Violations
• Criminal Tax Fraud in Offshore Financial Arrangements / Sham / Lack of Economic Substance
• Observations On Criminal Tax Investigations
• Case Example of Criminal Tax Evasion Net Worth and Cash Expenditures Methods of Proof. 

Sham Transactions / Substance Over Form

• Doctrines of Substance Over Form, Economic Substance, Economic Reality, Business Purpose and Sham Transactions 
• Criminal Tax Fraud in Offshore Financial Arrangements / Sham / Lack of Economic Substance
• Case Example of Sham Transaction and Lack of Economic Substance 

Other Articles

• Firm’s Methodology to Handling a Case 
• Diversion of Funds Not Tax Evasion Where Firm Has No Earnings and Profits 
• Qualitative Aspects of Offers in Compromise in a Quantitative World
• Rendel US Tax Court 

Tax Law Practice

Concentration in all tax issues with the Internal Revenue Service

Formerly with the IRS Office of Chief Counsel

Theodore L. Craft, Esq., LLM,
Attorney At Law and Tax Counsel
49 Myrtle Street
Melrose, Massachusetts 02176
Telephone: 781-665-6872 | 617-523-7600 | 1-888-TAX-RISK
Fax: 781-662-2430
Email

Boston tax attorney Theodore L. Craft serves clients throughout Massachusetts and southern New Hampshire, including Cape Cod, Martha's Vineyard, The Berkshires, and the communities of Melrose, Springfield, Cambridge, Worcester, New Bedford, Dedham, Plymouth, Lynn, Saugus, Medford, Somerville, Waltham, Newton, Milton, Quincy, Hingham, Weymouth, Brockton, Marlborough, Peabody, Danvers, Agawam, Ludlow, Westfield, Chicopee, Holyoke, Northampton, Auburn, Middleborough, Wareham, Duxbury, Longmeadow, Peabody, Salem, and Danvers, MA, as well as, Nashua, Manchester, Merrimack, and Londonderry, NH.

Suffolk County • Middlesex County • Worcester County • Norfolk County • Plymouth County

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The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for individual advice regarding your own situation.

Copyright © 2008 by Theodore L. Craft. All rights reserved. You may reproduce materials available at this site for your own personal use and for non-commercial distribution. All copies must include this copyright statement.