Fourth Circuit Court Decision for the Week – You be the Judge

A recent Fourth Circuit Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The Fourth Circuit affirmed a district court decision that rejected an individual’s Sixth Amendment challenge to his conviction for filing false income tax returns, finding no error in the district court’s determination that he failed to establish that his trial counsel had a conflict of interest.

UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

Appeal from the United States District Court for the District of
South Carolina, at Florence. Terry L. Wooten, Chief District Judge.
(4:06-cr-00900-TLW-1; 4:11-cv-70007-TLW)