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Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.

TECHNICAL EXPLANATION OF THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE KINGDOM OF MOROCCO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Nov. 22, 2024 ¡ª An undercover law enforcement investigation has resulted in federal prison sentences for two Nigerian nationals residing in the Chicago suburbs who conducted online inheritance scams and other fraud schemes.

Sept. 27, 2024 ¡ª Vanessa Roberts Avery, United States Attorney for the District of Connecticut, announced that Kevin Biebel of Hardeeville, South Carolina, formerly of New Milford, Connecticut, was sentenced today by U.S. District Judge Kari A. Dooley in Bridgeport to 18 months of imprisonment, followed by one year of supervised release, for tax fraud.

July 25, 2024 ¡ª The former senior director of fiscal services at an Orange County public school district was sentenced today to 70 months in federal prison for embezzling nearly $16.7 million from the district over several years.

September 8, 2023 ¡ª The owner of a Newport Beach-based artificial turf company was sentenced to 15 months in federal prison for failing to report nearly $9 million in income his business earned and for attempting to evade the payment of more than $946,000 in federal income taxes.

Jan. 17, 2025 ¡ª United States Attorney Jacqueline C. Romero announced that Scott Mason, of Gladwyne, Pennsylvania, was charged by criminal information with wire fraud, securities fraud, investment adviser fraud, and filing false tax returns, arising from two fraudulent schemes that Mason, through his investment advisory firm Rubicon Wealth Management LLC, orchestrated to divert millions of dollars in client funds in order to finance his lavish lifestyle.

Jan. 28, 2025 ¡ª After a seven-day trial, a federal jury found James William Wilson, Jr. of Owings Mills, Maryland, guilty of 13 counts of fraud, three counts of money laundering, two counts of filing false tax returns, and one count of aggravated identity theft.

Jan. 30, 2025 ¡ª Today U.S. District Court Judge Michael P. Mills sentenced Lakisha Pearson of Holly Springs, Mississippi, to a 52-month jail sentence for mail fraud in connection with falsely claimed IRS Employee Retention Tax Credit for others. Judge Mills also ordered Pearson to repay $15,942,586.77 in restitution.

Feb. 3, 2025 ¡ª Angela Crosland of Elgin, has been convicted of bribery, money laundering, distribution of methamphetamine and suboxone, and filing false income tax returns. A federal jury returned the guilty verdict following two days of trial.