If someone is convicted in a federal tax court and appeals,& the appeal is denied, is any recourse possible?

Question

ie; if it was a jury trial and the person was found guilty, is there still a possibility of a retrial, even though there was a motion for appeal that was denied by the judge? Would new evidence help?

Answer 1

New evidence and a good attorney and maybe a higher court.

Answer 2

Tax court is not a criminal court and does not have juries. If you want a jury trial you have to sue the Government in US District Court or pay the tax and sue in the US Claims Court. Tax cases may also be heard and decided in bankruptcy court if the taxpayer has filed bankruptcy.

After those courts -- any of them (except that a bankruptcy appeal may go first to the Bankruptcy Appellate Tribunal) -- appeals are to the appropriate Circuit Court of Apeals and then to the US Supreme Court, if they accept certiorari.

Criminal cases are heard in US District Court and then follow the same appellate route. US Tax Court may hear the civil elements of what is also a tax fraud case.

Once you exhaust appeals in a criminal case the correct procedure is a habeas corpus petition. But it's hard to see what the basis for that might be after conviction, unless you suddenly discover you had, after all, diplomatic immunity or that the tax was, in fact paid but the IRS had lost any record of it and now you could prove it. But such almost unheard of cases would probably be resolved administratively. Like the Ronald Anderson case: http://tinyurl.com/y8ltc9 -- diplomatically and politically driven.

Answer 3

anything is possible. But it all depends on how much money you want to pay to a lawyer, And after everything is done. You might not have changed a thing.

Answer 4

circuit cour of appeals or supreme court but they focus primarily on trial irregularity based on consittutional issues....mt everest, if you understand the meaning.