Robert Horwitz has written numerous articles that have appeared in Tax Notes, The Federal Bar Journal, The California Tax Lawyer and other publications. Since 2007 he has written the quarterly “Recent Cases of Interest” column for The California Journal of Tax Litigation. Mr. Horwitz’s recent publications include:
Since the IRS implemented its initial offshore voluntary disclosure program in 2009, it has begun to aggressively pursue FBAR penalties against taxpayers with undisclosed offshore accounts, including the 50% willful penalty. This article discusses the ability of a person to sue for a refund of payments made toward an FBAR penalty in federal district court and the Court of Federal Claims, including a taxpayer's right to a jury trial.
Congress recently enacted Internal Revenue Code sec. 6401(a)(4), which allows the IRS to assess and collect as if it were a tax a restitution order in a criminal tax case. As a result, both the IRS and the Department of Justice have the right to collect restitution in criminal tax cases. This article discusses the problems faced by a defendant against whom restitution is ordered in a criminal tax case and proposes possible solutions to those problems.
As part of the plea in the Credit Suisse criminal tax case, $666.5 million in restitution was ordered against Credit Suisse. This article examines the effects of the IRS's restitution-based assessment against Credit Suisse on the bank's U.S. clients, including clients who did not participate in the IRS's offshore voluntary disclosure programs.