Understanding IRS Investigations and Legal Implications.
United States v. Tweel is the most famous example of a motion to suppress in a tax case.
In the realm of tax law and government investigations, the case of United States v. Tweel stands out as a seminal ruling that set a precedent for the delicate interplay between civil and criminal examinations. In this case, the Fifth Circuit Court of Appeals addressed the deceptive tactics employed by the Internal Revenue Service (IRS) during a civil examination, sparking important discussions around transparency, fairness, and ethical conduct.
In this course, we will discuss the landmark Tweel case and its significance, explore the role of Fraud Technical Advisors in circumventing certain legal standards, and highlight the ethical and legal dilemmas associated with gathering evidence for potential criminal cases while conducting civil examinations. Understanding these aspects provides valuable insights into the intricacies of government investigations, legal principles, and the balance between law enforcement and individual rights.
Join me as I deconstruct this holding and discuss the nuances of this sweeping case.
Trial, entertainment law and U.S. international tax law
Michael is a partner in the boutique law firm of DeBlis Law where he specializes in tax compliance and entertainment law. Michael graduated from Western Michigan University School of Law in 2007 and later went on to earn his Masters of Law in taxation (LL.M.) from Thomas Jefferson School of Law in 2012. As a former public defender, Michael has spent nearly eight years cutting his teeth on some of the most serious felony cases to pass through the state courts of New Jersey. Michael’s unique background in tax law puts him into an elite category of criminal defense attorneys who specialize in criminal tax defense. His extensive trial experience and solid grounding in all major areas of federal taxation make him uniquely qualified to handle any white-collar case, no matter how sophisticated it might be. Michael is known for his creativity, his charismatic personality, and his unyielding dedication to his clients. As a graduate of the National Criminal Defense College, Michael has trained under some of the best known criminal defense attorneys in the country. That experience has taught him that justice for a person accused of a crime is only won through a full understanding of the client and the case. To that end, Michael attempts to understand each client’s case as a convincing narrative, not just as a set of innocuous facts and arcane legal rules. When he's not in the courtroom, you can find Michael on stage. As a professionally trained actor, Michael's passionate about helping trial lawyers harness the power of persuasion and positive communication in the courtroom in order to connect to the jury on a human level. Michael's training as an actor allows him to combine a unique blend of left-brain thinking with right brain artistry to make even the most dull and abstract areas of the law come to life. This burst of creativity has contributed to Michael's success as a distinguished author and sought-out speaker. Michael has written articles that have been published in leading tax journals, such as "CCH Journal of Tax Practice and Procedure," "EA Journal," "Global Tax Weekly," and "ABA News Quarterly" and is a columnist for "Law360." He has been featured on the media affiliates of several major media networks, including NBC, ABC, CBS, Fox, and CNN. Michael is a living example of the tremendous power that comes from combining passion, preparation, persuasion, and positive communication in the courtroom. His courage and relentless work ethic have earned him a reputation as a zealous advocate and one of New Jersey's rising stars of the legal profession.
