Readers of this blog will almost certainly have been exposed to news about the indictment that Special Counsel Mueller's office obtained against Paul Manafort and Rick Gates. See e.g., Richard Gordon, Manafort is the Tip of the Iceberg (NYT Op-Ed 10/20/17), here, (Gordon, by the way is a law professor who, according to the article, is a "tax professor who specializes in anti-money laundering.") Many of the articles said that tax fraud was a core claim in the indictment. But, this is not a typical tax crimes indictment.
I thought it might be helpful to readers, particularly students, to focus on the tax allegations on the indictment. A copy of the indictment is here.
COUNTS IN THE INDICTMENT
- COUNT ONE (Conspiracy Against The United States - 18 U.S.C. § 371)
- COUNT TWO (Conspiracy To Launder Money - 18 U.S.C. § 1956(h))
- COUNTS THREE THROUGH SIX (For Manafort - Failure To File Reports Of Foreign Bank And Financial Accounts For Calendar Years 2011-2014 - 31 U.S.C. §§ 5314 and 5322(b); 18 U.S.C. § 2)
- COUNTS SEVEN THROUGH NINE (For Gates - Failure To File Reports Of Foreign Bank And Financial Accounts For Calendar Years 2011-2013)(31 U.S.C. §§ 5314 and 5322(b ); 18 U.S.C. § 2)
- COUNT TEN (Unregistered Agent Of A Foreign Principal - (22 U.S.C. §§ 612 and 618(a)(l); 18 U.S.C. § 2))
- COUNT ELEVEN (False and Misleading FARA [Foreign Agents Registration Act] Statements - 22 U.S. C.§§ 612, 618(a)(2); 18 u.s.c. § 2))
- COUNT TWELVE (False Statements - 18 U.S.C. §§ 2, 1001(a))
INDICTMENT ALLEGATIONS RELATING TO TAX