Carlson v. United States

Jun 13, 2014

OUTCOME: In favor of the government at trial. Reversed on appeal in favor of the Plaintiff-Appellant

IRS Penalties Case involving IRC 6701, whether tax preparer 'knowingly' prepared false returns for client taxpayers. At trial the jury found that the preparers knowingly prepared false returns. On ap ... peal, the Court held that the burden of proof should have been by Clear and Convincing evidence as opposed to a Preponderance of the Evidence Standard. The 11th Circuit reversed and remanded back to the trial court in favor of the Plaintiff.