Tax Notes Article by Patrice Gay, "Supreme Court declines to review tax evasion, trust fund penalty cases"

The Supreme Court in Damra vs. U.S. denied certiorari to an individual challenging his conviction for tax evasion and fraud and denied certiorari to a group of officers and directors challenging their liability for trust fund recovery penalties.  The individual had transferred funds from his corporation to his brother, who had obtained illegal U.S. citizenship, to evade paying taxes.

2011 TNT 105

Here is the link for the sixth circuit decision, 621 F.3d 474 (6th Cir. 2010), 

Posted by Adam Fleischer, Associate Editor, Wealth Strategies Journal