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No Employees, No Credit

No Employees, No Credit

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Regina Durkin, of New River, Arizona, pleaded guilty to one count of conspiracy to file false claims after court records indicated that she and others submitted false quarterly employment tax returns to the IRS.The claims sought refunds based on the Employee Retention Credit and the paid sick and family leave credit, pandemic-era credits designed to help qualifying employers. According to court records, the companies were not operating at the time, had no employees, and paid no wages.In total, Durkin and others submitted fourteen fraudulent claims requesting more than $7.7 million in tax refunds. Sentencing is scheduled for September 11, and the offense carries a maximum penalty of ten years in prison.Jason explains the line between an unsupported ERC claim and a criminal false-claims case, why payroll records matter, how IRS-CI follows employment tax filings, and what taxpayers and tax professionals should do before a questionable refund claim becomes an IRS-CI problem.Key TakeawaysPayroll credits require payroll. If there are no employees and no wages, the claim fails at the foundation.A weak ERC claim may create a civil IRS problem. A fabricated payroll story can create criminal exposure. Forms 941 and payroll records are not administrative details. They are evidence.Tax professionals should verify source records before preparing or supporting ERC, paid leave, or other payroll credit claims.If an unsupported claim has already been filed, move quickly to assess withdrawal, amendment, repayment, penalty defense, and privilege-sensitive communications.Resources MentionedDOJ case source: https://www.justice.gov/opa/pr/arizona-woman-pleads-guilty-77-million-tax-refund-fraud-s chemeIRC § 3134, Employee Retention Credit:[https://uscode.house.gov/view.xhtml?req=(title:26%20section:3134%20edition:prelim)](h ttps://uscode.house.gov/view.xhtml?req=(title:26%20section:3134%20edition:prelim)18 U.S.C. § 286, conspiracy to defraud the government with respect to claims: https://uscode.house.gov/view.xhtml?req=(title:18%20section:286%20edition:prelim)%20 OR%20(granuleid:USC-prelim-title18-section286)&f=treesort&edition=prelim&num=0&ju mpTo=truel26 U.S.C. § 7206, fraud and false statements: https://www.law.cornell.edu/uscode/text/26/7206IRS ERC FAQs: https://www.irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retentio n-creditThe Law Office of Jason Carr, PLLC: https://carrtaxlaw.comDisclaimer This video is for informational and educational purposes only and does not constitute legal or tax advice. Viewing this video does not create an attorney-client relationship between you and The Law Office of Jason Carr, PLLC. The discussion is based on publicly available information and is not a complete analysis of any person’s legal rights, defenses, tax obligations, or case facts. Any commentary about what a taxpayer, business owner, or advisor “should have done” is general educational discussion only and may not apply to your situation. If you have a specific legal or tax question, consult a qualified attorney or tax professional licensed in your jurisdiction.Comment PolicyPlease do not post confidential, sensitive, or personally identifiable tax information in the comments. We do not provide individualized legal or tax advice in the comments or social media replies.
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