Monday, November 12, 2007

Form 8300

John Wesley Hall, over at Law of Criminal Defense posts about "one criminal defense lawyer federally disbarred and another suspended 5 years for false testimony about source of cash fee and failure to file Form 8300." 

It is seldom one hears any more of attorney cases involving Form 8300, as most criminal defense attorneys may have become shy when it comes to taking cash or perhaps have resigned themselves to filing the form with enough information to keep things quiet.  26 U.S.C. s 6050I provides the rules under the tax code for filing an IRS reporting form when the sum exceeds a set amount of money.  The form is 8300, and the IRS has determined that lawyers are "trades and businesses" and thus required to file this form.  The form is a difficult one for a criminal defense lawyer who is representing a client and at the same time being forced to disclose information to the government about the source of funds received from his or her client.  Both the second (Goldberger  & Durbin, 935 F.2d 501 (2d Cir. 1991)) and the eleventh circuits (U.S. v. Leventhal, 961 F.2d 936 (11th Cir. 1992) have cases with a strong government position, while the Eighth Circuit offers an interesting fact scenario (U.S. v. Sindel, 53 F.3d 874 (8th Cir. 1996)). And one can't forget the courageous criminal defense lawyer who argued the issue (U.S. v. Lefcourt, 125 F.3d 79 (2d Cir. 1997)) and the case of what happens when the IRS doesn't follow certain procedures (U.S. v. Gertner, 65 F.3d 963 (1st Cir. 1995).


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