Court Brief 2

Court case Brief: United States of America, Appellee, v. Shirley ST. PIERRE, Defendant, Appellant. No. 09-1237, march 17, 2010 FACTS: The Staab Agency (Staab) acts as an agent for out-of- bow trucking companies want to file trailers in Maine. Shirley St. capital of South Dakota owned every(prenominal) of Staab after purchasing it from its previous owner in 1991. on a lower floor 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 conduct 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 fiscal class 2000 returns in March 2002 which gave rise to suspicions and was later spread out to acknowledge other returns by Staab and St. Pierre personally. Staab is a Subchapter S corporation, hence its income is pas t down to its owner St. Pierre who is responsible 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 misrepresentation 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 necessity 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 returns and repre! sented 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 chamfer 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 fulfilment St. Pierre...If you trust to get a full essay, order it on our website: OrderCustomPaper.com

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