Tax crimes are specific intent crimes – requiring the violation of a known legal duty. Sharon L. McCarthy joins Eric Green of Green & Sklarz LLC and Tax Rep LLC for this week’s Tax Rep Network podcast. Among other topics, Sharon and Eric discuss the requirements for tax offenses and when a potential mental impairment should be considered as a defense or as a mitigating factor in sentencing.
Click here for the Tax Rep Network Podcast – Episode 92 – Was Your Client Really Willful? Mental Defenses to Tax Crimes with Sharon McCarthy. The episode is also available for streaming in most podcast apps (iTunes, Spotify, Apple Podcasts, etc.).