Constructive Dividends
Criminal Tax Defense
- 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
