III. Shorthand Formula for a Criminal Offshore Bank Account Tax Case
At the end of the day, an offshore account tax fraud case comes down to proving two key elements:
(1) A substantial tax deficiency, and
(2) Badges of fraud (i.e., acts of concealment concerning the non-reporting of the offshore bank account).
The larger the tax deficiency and the more badges of fraud it can prove, the stronger the government’s case becomes. Read more