Court Brief 2

Court case Brief: United States of America, Appellee, v. Shirley ST. PIERRE, Defendant, Appellant. No. 09-1237, marchland 17, 2010 FACTS: The Staab Agency (Staab) acts as an agent for out-of- bow trucking companies seek to file trailers in Maine. Shirley St. capital of South Dakota owned tout ensemble of Staab after purchasing it from its previous owner in 1991. down the stairs her guidance, the company prospered, ontogenesis from approximately four employees and 4,000 customers in 1991 to 17 employees and 37,500 customers in 2002. St. Pierre regularly used company income to cede personalized bills and for former(a) personal purposes-not objectionable so long as she inform the income on pertinent tax returns. The IRS randomly audited Staabs financial class 2000 returns in March 2002 which gave rise to suspicions and was later expand to acknowledge other returns by Staab and St. Pierre personally. Staab is a Subchapter S corporation, hence its income is past down to its owner St. Pierre who is accountable for the taxes.26 U.S.C. § 1366(a)(1) (2006). In June 2007, St. Pierre was indicted on three counts of tax evasion, 26 U.S.C. § 7201, and superstar count of obstructing administration of the internal revenue laws for falsify documents in an attempt to conceal her prior acts, 26 U.S.C. § 7212(a). At trial, St.

Pierres underpayment of her personal taxes was undisputed; the central issue was whether St. Pierre had the prerequisite state of mind for the various offenses. The government relied primarily on testimonial from the accountants and lawyer who had prepared Staabs and St. Pierres tax r eturns and represented her at the audit, and! the IRS agents who investigated Staab. matchless of the accountants, for example, testified that St. Pierre had been told to deposit company income into Staabs corporate shore account, as such deposits would enable the accountants to track Staab income that had to be describe on Staabs corporate and St. Pierres personal income tax returns. Just when and to what uttermost St. Pierre...If you trust to get a full essay, order it on our website: BestEssayCheap.com

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