A recent Fourth Circuit Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.
The Fourth Circuit affirmed the sentence an individual received after pleading guilty to tax evasion under a plea agreement, finding that there was no procedural or substantive error by the district court in sentencing him to 30 months in prison.
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
Appeal from the United States District Court for
the District of Maryland, at Baltimore.
Benson Everett Legg, Senior District Judge.
(1:10-cr-00780-BEL-1)