In Uncategorized on 09/05/2018 at 16:10

Coaches grit their teeth in indefinite-possession games (like soccer or ice hockey) where players must go from offense to defense in a split-second, and fail to transition smartly.

I’ve blogged before the failings of criminal defense counsel in tax evasion cases, where a plea bargain fails to mention tax (other than restitution, a separate matter) and civil penalties.

Today STJ Armen (“The Judge With a Heart”) has a pair of designated hitters, wherein he denies a pair of petitioners summary J. The pair claim their plea bargain was “a final and global bill of peace.”

Nope, says STJ Armen. I’ll cite Krystina L. Szabo, Docket No. 22616-17, filed 9/5/18, although spouse Michael P. Martin, Docket No. 22560-17, filed 9/5/18, was in it with her.

Krys and Mike copped in USDCWDVA to defrauding Medicaid and health insurance benefit programs by phony billing and claiming residence in residential care facilities operated by their outfit Pony Express Services, LLC.

For the nonresidential residence dodge, see my blogpost “A House is not a Home,” 3/13/12. But the taxpayers there weren’t real wiseguys.

STJ Armen goes through the Plea Agreement, and can’t find anything civil therein.

“Petitioner’s Plea Agreement ‘sets forth the entire understanding between the parties’; ‘constitutes the complete Plea Agreement’; and, noticeably, fails to address the civil assessment and collection of taxes, much less bar respondent from proceeding civilly. In short, there is nothing in petitioner’s Plea Agreement that precludes respondent from determining, assessing, and collecting any deficiency in income tax, penalty, and addition to tax for either of the years at issue in the present case.” Order, at pp. 5-6. I’m citing to the 22560-17 Order, but no different result in 22616-17.

Word to criminal tax defense counsel: Get informed written consent from client(s) that plea bargains will not save them from civil tax enforcement. Failure to do so could be hazardous to your wallet.

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