Tax News

CCH (cch.taxgroup.com) reports:

The U.S. Supreme Court has summarily vacated and remanded a Court of Appeals ruling that a sentence of probation and time in a halfway house imposed on a part-time income tax preparer for aiding and assisting in the preparation of false tax returns was unreasonable. The Court requested the Appeals court reconsider its ruling in light of Gall v. United States, 128 S. Ct. 586 (2007).
CCH Comment. Under Gall, district court judges have considerable discretion with respect to sentencing. So long as a sentence is generally reasonable and the court has followed proper procedures, appellate courts are required to grant deference to the sentencing judge and review sentences for abuse of discretion.
Vacating and remanding a CA-1 decision, 2007-2 USTC ¶50,653.
T.R. Taylor, SCt, 2008-2 USTC ¶50,432
Other References:
Code Sec. 7206
CCH Reference - 2008FED ¶41,333.216
Tax Research Consultant
CCH Reference - TRC IRS: 66,462.05