Mens Rea in Tax Crimes and Acceptance of Responsibility
In United States v. Roskovski, 2021 U.S. Dist. LEXIS 84379 (W.D. Pa. May 3, 2021), here, the Court denied (again) Roskovski’s attempt to withdraw his guilty plea for violations of 18 U.S.C. § 1014 (False Statements in a Loan Application) and 26 U.S.C. § 7206(1) (Filing a False Tax Return). The Counts involved in the plea were Courts 36 and 42; apparently, a lot of counts were dropped in return for the guilty plea to the two counts. Roskovski claimed that he did not understand the plea as it relates the required mens rea that the Government must prove at trial for the two counts. Roskovski claimed innocence because “he lacked the necessary intent.” Among his claims were:
As to the charge of filing a false income tax return, Mr. Roskovski was under the mistaken impression that the mere underreporting of income was sufficient to establish his guilt at trial. [ ] Mr. Roskovski misunderstood from his discussions with prior counsel that preponderance of evidence was not the standard on the intent element to be applied if he were to go to trial. [ ]
As to the charge of making a false statement in connection with a loan application, Mr. Roskovski mistakenly believed that falsity, without the required element of intent proved beyond a reasonable doubt, was also sufficient to establish his guilt at trial. [ ] Mr. Roskovski misunderstood from his discussions with prior counsel the correct burden to be applied at trial, and, as a result, he believed that the mere inclination that he should have known of the falsity was sufficient to prove his guilt at trial. [ ] Mr. Roskovski had a genuine misunderstanding as to the standard for intent for both charges for which he pleaded guilty.
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- How global tax dodging costs lives: new research shows a direct link to increased death rates (13 May 2021)
- 'Champions League of tax avoidance:' Uber used 50 Dutch shell companies to dodge taxes on nearly $6 billion in revenue (12 May 2021)
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- SCOTTISH LIMITED PARTNERSHIPS - “UK’S HOME-GROWN SECRECY VEHICLE” - MORE SET UP LAST YEAR THAN PRECEDING CENTURY (11 May 2021)
- UK Post-Brexit trade deals mean firms will miss out on freeport benefits(10 May 2021)
- Umbrella companies: Thousands recruited to front UK firms in 'tax dodge' (10 May 2021)
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- Gary Lineker disputes claim for £5m in unpaid taxes (7 May 2021)
- Tory links to Jersey – one of the ‘worst tax havens in the world’ (6 May 2021)
- Amazon is accused of 'appalling tax avoidance' after it emerges the company's European arm scored record sales of £38billion last year... but didn't pay a penny in corporation levy (5 May 2021)
- FINCEN Scandal: The hacker, the tax haven, and what $200 million in offshore deposits can tell us about the fight against illicit wealth (5 May 2021)
In United States v. Roskovski, 2021 U.S. Dist. LEXIS 84379 (W.D. Pa. May 3, 2021), here, the Court denied (again) Roskovski’s attempt to withdraw his guilty plea for violations of 18 U.S.C. § 1014 (False Statements in a Loan Application) and 26 U.S.C. § 7206(1) (Filing a False Tax Return). The Counts involved in the plea were Courts 36 and 42; apparently, a lot of counts were dropped in return for the guilty plea to the two counts. Roskovski claimed that he did not understand the plea as it relates the required mens rea that the Government must prove at trial for the two counts. Roskovski claimed innocence because “he lacked the necessary intent.” Among his claims were:
As to the charge of filing a false income tax return, Mr. Roskovski was under the mistaken impression that the mere underreporting of income was sufficient to establish his guilt at trial. [ ] Mr. Roskovski misunderstood from his discussions with prior counsel that preponderance of evidence was not the standard on the intent element to be applied if he were to go to trial. [ ]
As to the charge of making a false statement in connection with a loan application, Mr. Roskovski mistakenly believed that falsity, without the required element of intent proved beyond a reasonable doubt, was also sufficient to establish his guilt at trial. [ ] Mr. Roskovski misunderstood from his discussions with prior counsel the correct burden to be applied at trial, and, as a result, he believed that the mere inclination that he should have known of the falsity was sufficient to prove his guilt at trial. [ ] Mr. Roskovski had a genuine misunderstanding as to the standard for intent for both charges for which he pleaded guilty.
- Millionaires who support taxing the rich protest in front of Jeff Bezos’ homes (17 May 2021)
- UK withholds backing for Biden’s global business tax plan (16 May 2021)
- How global tax dodging costs lives: new research shows a direct link to increased death rates (13 May 2021)
- 'Champions League of tax avoidance:' Uber used 50 Dutch shell companies to dodge taxes on nearly $6 billion in revenue (12 May 2021)
- The UK is losing the fight on money laundering ...
- The UK is losing the fight on money laundering, but we can still win - if we want (11 May 2021)
- SCOTTISH LIMITED PARTNERSHIPS - “UK’S HOME-GROWN SECRECY VEHICLE” - MORE SET UP LAST YEAR THAN PRECEDING CENTURY (11 May 2021)
- UK Post-Brexit trade deals mean firms will miss out on freeport benefits(10 May 2021)
- Umbrella companies: Thousands recruited to front UK firms in 'tax dodge' (10 May 2021)
- Tax dodging concerns over small firms used to pay NHS test-and-trace workers (10 May 2021)
- Vestager’s campaign against controversial tax deals reaches final stage (9 May 2021)
- Gary Lineker disputes claim for £5m in unpaid taxes (7 May 2021)
- Tory links to Jersey – one of the ‘worst tax havens in the world’ (6 May 2021)
- Amazon is accused of 'appalling tax avoidance' after it emerges the company's European arm scored record sales of £38billion last year... but didn't pay a penny in corporation levy (5 May 2021)
- FINCEN Scandal: The hacker, the tax haven, and what $200 million in offshore deposits can tell us about the fight against illicit wealth (5 May 2021)
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