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: Third Circuit Blog

Unpaid Taxes Found to Be ?Proceeds? of Mail Fraud

By Candace Hom, Melinda Ghilardi, Nancy Rimmer, Sarah Gannett, Renee Pietropaolo and Tieffa Harper

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In United States v. Yusef, No. 07-3308, (3d Cir. June 17, 2008), the Third Circuit considered a narrow issue: Whether unpaid taxes, which were unlawfully disguised and retained by means of the filing of false tax returns through the U.S. mail, are "proceeds" of mail fraud for purposes of sufficiently stating a money laundering offense under the federal, international money laundering statute, 18 U.S.C. § 1956(a)(2).This was a government appeal from a pretrial order dismissing from the indictment various counts and allegations based on international money laundering.The relevant statute requires businesses to file monthly reporting of gross receipts and to pay a 4% tax on those receipts. The mails were used for filing and payments.The defendants here would collect the daily sales receipts, count the cash, and deposit, report and pay taxes only on a portion of the cash...continue to full post

Full post as published by Third Circuit Blog on June 26, 2008 (boomark / email).