tax-conspiracy

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
22-729 Thomas D. Selgas v. United States Fifth Circuit 2023-02-06 Denied Response Waived 26-usc-7201 criminal-tax criminal-tax-law irc-section-371 irc-section-7201 tax-conspiracy tax-deficiency tax-due-and-owing tax-evasion Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing